id	sid	tid	token	lemma	pos
fbem-15602	1	1	frontiers	frontier	NOUN
fbem-15602	1	2	in	in	ADP
fbem-15602	1	3	business	business	NOUN
fbem-15602	1	4	,	,	PUNCT
fbem-15602	1	5	economics	economic	NOUN
fbem-15602	1	6	and	and	CCONJ
fbem-15602	1	7	management	management	NOUN
fbem-15602	1	8	issn	issn	PROPN
fbem-15602	1	9	:	:	PUNCT
fbem-15602	1	10	2766	2766	NUM
fbem-15602	1	11	-	-	PUNCT
fbem-15602	1	12	824x	824x	NUM
fbem-15602	1	13	|	|	ADJ
fbem-15602	1	14	vol	vol	NOUN
fbem-15602	1	15	.	.	PROPN
fbem-15602	1	16	12	12	NUM
fbem-15602	1	17	,	,	PUNCT
fbem-15602	1	18	no	no	INTJ
fbem-15602	1	19	.	.	NOUN
fbem-15602	1	20	3	3	NUM
fbem-15602	1	21	,	,	PUNCT
fbem-15602	1	22	2023	2023	NUM
fbem-15602	1	23	225	225	NUM
fbem-15602	1	24	big	big	ADJ
fbem-15602	1	25	data	datum	NOUN
fbem-15602	1	26	research	research	NOUN
fbem-15602	1	27	on	on	ADP
fbem-15602	1	28	the	the	DET
fbem-15602	1	29	application	application	NOUN
fbem-15602	1	30	of	of	ADP
fbem-15602	1	31	tracking	track	VERB
fbem-15602	1	32	policy	policy	NOUN
fbem-15602	1	33	audit	audit	NOUN
fbem-15602	1	34	in	in	ADP
fbem-15602	1	35	the	the	DET
fbem-15602	1	36	implementation	implementation	NOUN
fbem-15602	1	37	of	of	ADP
fbem-15602	1	38	tax	tax	NOUN
fbem-15602	1	39	reduction	reduction	NOUN
fbem-15602	1	40	and	and	CCONJ
fbem-15602	1	41	fee	fee	NOUN
fbem-15602	1	42	keqing	keqing	NOUN
fbem-15602	1	43	lei	lei	PROPN
fbem-15602	1	44	northwest	northwest	PROPN
fbem-15602	1	45	university	university	PROPN
fbem-15602	1	46	of	of	ADP
fbem-15602	1	47	political	political	ADJ
fbem-15602	1	48	science	science	NOUN
fbem-15602	1	49	and	and	CCONJ
fbem-15602	1	50	law	law	NOUN
fbem-15602	1	51	university	university	NOUN
fbem-15602	1	52	,	,	PUNCT
fbem-15602	1	53	xi’an	xi’an	PROPN
fbem-15602	1	54	710122	710122	NUM
fbem-15602	1	55	,	,	PUNCT
fbem-15602	1	56	china	china	PROPN
fbem-15602	1	57	abstract	abstract	NOUN
fbem-15602	1	58	:	:	PUNCT
fbem-15602	1	59	since	since	SCONJ
fbem-15602	1	60	2018	2018	NUM
fbem-15602	1	61	,	,	PUNCT
fbem-15602	1	62	chinese	chinese	ADJ
fbem-15602	1	63	government	government	NOUN
fbem-15602	1	64	have	have	AUX
fbem-15602	1	65	conducted	conduct	VERB
fbem-15602	1	66	tracking	track	VERB
fbem-15602	1	67	audits	audits	NOUN
fbem-15602	1	68	on	on	ADP
fbem-15602	1	69	the	the	DET
fbem-15602	1	70	implementation	implementation	NOUN
fbem-15602	1	71	of	of	ADP
fbem-15602	1	72	tax	tax	NOUN
fbem-15602	1	73	reduction	reduction	NOUN
fbem-15602	1	74	and	and	CCONJ
fbem-15602	1	75	fee	fee	NOUN
fbem-15602	1	76	reduction	reduction	NOUN
fbem-15602	1	77	policies	policy	NOUN
fbem-15602	1	78	,	,	PUNCT
fbem-15602	1	79	facing	face	VERB
fbem-15602	1	80	the	the	DET
fbem-15602	1	81	challenges	challenge	NOUN
fbem-15602	1	82	of	of	ADP
fbem-15602	1	83	insufficient	insufficient	ADJ
fbem-15602	1	84	audit	audit	NOUN
fbem-15602	1	85	resources	resource	NOUN
fbem-15602	1	86	and	and	CCONJ
fbem-15602	1	87	massive	massive	ADJ
fbem-15602	1	88	unstructured	unstructured	ADJ
fbem-15602	1	89	data	data	NOUN
fbem-15602	1	90	storage	storage	NOUN
fbem-15602	1	91	.	.	PUNCT
fbem-15602	2	1	this	this	DET
fbem-15602	2	2	article	article	NOUN
fbem-15602	2	3	attempts	attempt	VERB
fbem-15602	2	4	to	to	PART
fbem-15602	2	5	introduce	introduce	VERB
fbem-15602	2	6	big	big	ADJ
fbem-15602	2	7	data	datum	NOUN
fbem-15602	2	8	technology	technology	NOUN
fbem-15602	2	9	into	into	ADP
fbem-15602	2	10	tracking	track	VERB
fbem-15602	2	11	audit	audit	NOUN
fbem-15602	2	12	policies	policy	NOUN
fbem-15602	2	13	.	.	PUNCT
fbem-15602	3	1	this	this	DET
fbem-15602	3	2	article	article	NOUN
fbem-15602	3	3	elaborates	elaborate	VERB
fbem-15602	3	4	on	on	ADP
fbem-15602	3	5	the	the	DET
fbem-15602	3	6	importance	importance	NOUN
fbem-15602	3	7	and	and	CCONJ
fbem-15602	3	8	urgency	urgency	NOUN
fbem-15602	3	9	of	of	ADP
fbem-15602	3	10	tracking	tracking	NOUN
fbem-15602	3	11	and	and	CCONJ
fbem-15602	3	12	auditing	audit	VERB
fbem-15602	3	13	the	the	DET
fbem-15602	3	14	implementation	implementation	NOUN
fbem-15602	3	15	of	of	ADP
fbem-15602	3	16	tax	tax	NOUN
fbem-15602	3	17	and	and	CCONJ
fbem-15602	3	18	fee	fee	NOUN
fbem-15602	3	19	reduction	reduction	NOUN
fbem-15602	3	20	policies	policy	NOUN
fbem-15602	3	21	.	.	PUNCT
fbem-15602	4	1	the	the	DET
fbem-15602	4	2	impact	impact	NOUN
fbem-15602	4	3	of	of	ADP
fbem-15602	4	4	big	big	ADJ
fbem-15602	4	5	data	datum	NOUN
fbem-15602	4	6	technology	technology	NOUN
fbem-15602	4	7	in	in	ADP
fbem-15602	4	8	the	the	DET
fbem-15602	4	9	field	field	NOUN
fbem-15602	4	10	of	of	ADP
fbem-15602	4	11	auditing	auditing	NOUN
fbem-15602	4	12	on	on	ADP
fbem-15602	4	13	the	the	DET
fbem-15602	4	14	tracking	tracking	NOUN
fbem-15602	4	15	and	and	CCONJ
fbem-15602	4	16	auditing	auditing	NOUN
fbem-15602	4	17	of	of	ADP
fbem-15602	4	18	the	the	DET
fbem-15602	4	19	implementation	implementation	NOUN
fbem-15602	4	20	of	of	ADP
fbem-15602	4	21	tax	tax	NOUN
fbem-15602	4	22	and	and	CCONJ
fbem-15602	4	23	fee	fee	NOUN
fbem-15602	4	24	reduction	reduction	NOUN
fbem-15602	4	25	policies	policy	NOUN
fbem-15602	4	26	is	be	AUX
fbem-15602	4	27	also	also	ADV
fbem-15602	4	28	discussed	discuss	VERB
fbem-15602	4	29	.	.	PUNCT
fbem-15602	5	1	it	it	PRON
fbem-15602	5	2	is	be	AUX
fbem-15602	5	3	proposed	propose	VERB
fbem-15602	5	4	that	that	SCONJ
fbem-15602	5	5	auditing	auditing	NOUN
fbem-15602	5	6	agencies	agency	NOUN
fbem-15602	5	7	should	should	AUX
fbem-15602	5	8	apply	apply	VERB
fbem-15602	5	9	big	big	ADJ
fbem-15602	5	10	data	datum	NOUN
fbem-15602	5	11	technology	technology	NOUN
fbem-15602	5	12	to	to	ADP
fbem-15602	5	13	the	the	DET
fbem-15602	5	14	tracking	tracking	NOUN
fbem-15602	5	15	and	and	CCONJ
fbem-15602	5	16	auditing	auditing	NOUN
fbem-15602	5	17	of	of	ADP
fbem-15602	5	18	the	the	DET
fbem-15602	5	19	implementation	implementation	NOUN
fbem-15602	5	20	of	of	ADP
fbem-15602	5	21	tax	tax	NOUN
fbem-15602	5	22	and	and	CCONJ
fbem-15602	5	23	fee	fee	NOUN
fbem-15602	5	24	reduction	reduction	NOUN
fbem-15602	5	25	policies	policy	NOUN
fbem-15602	5	26	.	.	PUNCT
fbem-15602	6	1	and	and	CCONJ
fbem-15602	6	2	we	we	PRON
fbem-15602	6	3	also	also	ADV
fbem-15602	6	4	attempted	attempt	VERB
fbem-15602	6	5	to	to	PART
fbem-15602	6	6	design	design	VERB
fbem-15602	6	7	an	an	DET
fbem-15602	6	8	audit	audit	NOUN
fbem-15602	6	9	plan	plan	NOUN
fbem-15602	6	10	based	base	VERB
fbem-15602	6	11	on	on	ADP
fbem-15602	6	12	neo4j	neo4j	PROPN
fbem-15602	6	13	graphical	graphical	ADJ
fbem-15602	6	14	database	database	NOUN
fbem-15602	6	15	technology	technology	NOUN
fbem-15602	6	16	,	,	PUNCT
fbem-15602	6	17	which	which	PRON
fbem-15602	6	18	includes	include	VERB
fbem-15602	6	19	audit	audit	NOUN
fbem-15602	6	20	objectives	objective	NOUN
fbem-15602	6	21	and	and	CCONJ
fbem-15602	6	22	scope	scope	NOUN
fbem-15602	6	23	,	,	PUNCT
fbem-15602	6	24	audit	audit	NOUN
fbem-15602	6	25	content	content	NOUN
fbem-15602	6	26	and	and	CCONJ
fbem-15602	6	27	focus	focus	VERB
fbem-15602	6	28	,	,	PUNCT
fbem-15602	6	29	specific	specific	ADJ
fbem-15602	6	30	big	big	ADJ
fbem-15602	6	31	data	datum	NOUN
fbem-15602	6	32	audit	audit	NOUN
fbem-15602	6	33	steps	step	NOUN
fbem-15602	6	34	and	and	CCONJ
fbem-15602	6	35	audit	audit	NOUN
fbem-15602	6	36	results	result	NOUN
fbem-15602	6	37	.	.	PUNCT
fbem-15602	7	1	in	in	ADP
fbem-15602	7	2	response	response	NOUN
fbem-15602	7	3	to	to	ADP
fbem-15602	7	4	the	the	DET
fbem-15602	7	5	problems	problem	NOUN
fbem-15602	7	6	that	that	PRON
fbem-15602	7	7	hinder	hinder	VERB
fbem-15602	7	8	the	the	DET
fbem-15602	7	9	application	application	NOUN
fbem-15602	7	10	of	of	ADP
fbem-15602	7	11	big	big	ADJ
fbem-15602	7	12	data	datum	NOUN
fbem-15602	7	13	technology	technology	NOUN
fbem-15602	7	14	,	,	PUNCT
fbem-15602	7	15	suggestions	suggestion	NOUN
fbem-15602	7	16	have	have	AUX
fbem-15602	7	17	been	be	AUX
fbem-15602	7	18	put	put	VERB
fbem-15602	7	19	forward	forward	ADV
fbem-15602	7	20	to	to	PART
fbem-15602	7	21	improve	improve	VERB
fbem-15602	7	22	the	the	DET
fbem-15602	7	23	standardization	standardization	NOUN
fbem-15602	7	24	of	of	ADP
fbem-15602	7	25	the	the	DET
fbem-15602	7	26	data	data	NOUN
fbem-15602	7	27	process	process	NOUN
fbem-15602	7	28	system	system	NOUN
fbem-15602	7	29	,	,	PUNCT
fbem-15602	7	30	actively	actively	ADV
fbem-15602	7	31	promote	promote	VERB
fbem-15602	7	32	more	more	ADV
fbem-15602	7	33	efficient	efficient	ADJ
fbem-15602	7	34	big	big	ADJ
fbem-15602	7	35	data	datum	NOUN
fbem-15602	7	36	technology	technology	NOUN
fbem-15602	7	37	,	,	PUNCT
fbem-15602	7	38	and	and	CCONJ
fbem-15602	7	39	increase	increase	VERB
fbem-15602	7	40	the	the	DET
fbem-15602	7	41	training	training	NOUN
fbem-15602	7	42	of	of	ADP
fbem-15602	7	43	big	big	ADJ
fbem-15602	7	44	data	datum	NOUN
fbem-15602	7	45	audit	audit	NOUN
fbem-15602	7	46	talents	talent	NOUN
fbem-15602	7	47	.	.	PUNCT
fbem-15602	8	1	keywords	keyword	NOUN
fbem-15602	8	2	:	:	PUNCT
fbem-15602	8	3	big	big	ADJ
fbem-15602	8	4	data	datum	NOUN
fbem-15602	8	5	auditing	auditing	NOUN
fbem-15602	8	6	;	;	PUNCT
fbem-15602	8	7	reduce	reduce	VERB
fbem-15602	8	8	taxes	taxis	NOUN
fbem-15602	8	9	and	and	CCONJ
fbem-15602	8	10	fees	fee	NOUN
fbem-15602	8	11	;	;	PUNCT
fbem-15602	8	12	policy	policy	NOUN
fbem-15602	8	13	implementation	implementation	NOUN
fbem-15602	8	14	tracking	track	VERB
fbem-15602	8	15	audit	audit	NOUN
fbem-15602	8	16	.	.	PUNCT
fbem-15602	9	1	1	1	X
fbem-15602	9	2	.	.	X
fbem-15602	9	3	introduction	introduction	NOUN
fbem-15602	9	4	in	in	ADP
fbem-15602	9	5	order	order	NOUN
fbem-15602	9	6	to	to	PART
fbem-15602	9	7	better	well	ADV
fbem-15602	9	8	achieve	achieve	VERB
fbem-15602	9	9	tax	tax	NOUN
fbem-15602	9	10	reduction	reduction	NOUN
fbem-15602	9	11	and	and	CCONJ
fbem-15602	9	12	fee	fee	NOUN
fbem-15602	9	13	reduction	reduction	NOUN
fbem-15602	9	14	tracking	tracking	NOUN
fbem-15602	9	15	audits	audits	NOUN
fbem-15602	9	16	,	,	PUNCT
fbem-15602	9	17	auditors	auditor	NOUN
fbem-15602	9	18	need	need	VERB
fbem-15602	9	19	to	to	PART
fbem-15602	9	20	continuously	continuously	ADV
fbem-15602	9	21	expand	expand	VERB
fbem-15602	9	22	the	the	DET
fbem-15602	9	23	sources	source	NOUN
fbem-15602	9	24	of	of	ADP
fbem-15602	9	25	audit	audit	NOUN
fbem-15602	9	26	data	datum	NOUN
fbem-15602	9	27	and	and	CCONJ
fbem-15602	9	28	collect	collect	VERB
fbem-15602	9	29	richer	rich	ADJ
fbem-15602	9	30	data	datum	NOUN
fbem-15602	9	31	to	to	PART
fbem-15602	9	32	support	support	VERB
fbem-15602	9	33	audit	audit	NOUN
fbem-15602	9	34	conclusions	conclusion	NOUN
fbem-15602	9	35	.	.	PUNCT
fbem-15602	10	1	traditional	traditional	ADJ
fbem-15602	10	2	audit	audit	NOUN
fbem-15602	10	3	methods	method	NOUN
fbem-15602	10	4	are	be	AUX
fbem-15602	10	5	outdated	outdated	ADJ
fbem-15602	10	6	and	and	CCONJ
fbem-15602	10	7	unable	unable	ADJ
fbem-15602	10	8	to	to	PART
fbem-15602	10	9	achieve	achieve	VERB
fbem-15602	10	10	a	a	DET
fbem-15602	10	11	large	large	ADJ
fbem-15602	10	12	amount	amount	NOUN
fbem-15602	10	13	of	of	ADP
fbem-15602	10	14	data	datum	NOUN
fbem-15602	10	15	processing	processing	NOUN
fbem-15602	10	16	.	.	PUNCT
fbem-15602	11	1	in	in	ADP
fbem-15602	11	2	addition	addition	NOUN
fbem-15602	11	3	to	to	ADP
fbem-15602	11	4	continuously	continuously	ADV
fbem-15602	11	5	improving	improve	VERB
fbem-15602	11	6	the	the	DET
fbem-15602	11	7	current	current	ADJ
fbem-15602	11	8	policy	policy	NOUN
fbem-15602	11	9	implementation	implementation	NOUN
fbem-15602	11	10	tracking	tracking	NOUN
fbem-15602	11	11	audit	audit	NOUN
fbem-15602	11	12	theory	theory	NOUN
fbem-15602	11	13	,	,	PUNCT
fbem-15602	11	14	the	the	DET
fbem-15602	11	15	audit	audit	NOUN
fbem-15602	11	16	department	department	NOUN
fbem-15602	11	17	also	also	ADV
fbem-15602	11	18	needs	need	VERB
fbem-15602	11	19	to	to	PART
fbem-15602	11	20	use	use	VERB
fbem-15602	11	21	new	new	ADJ
fbem-15602	11	22	big	big	ADJ
fbem-15602	11	23	data	datum	NOUN
fbem-15602	11	24	technologies	technology	NOUN
fbem-15602	11	25	to	to	PART
fbem-15602	11	26	form	form	VERB
fbem-15602	11	27	strong	strong	ADJ
fbem-15602	11	28	support	support	NOUN
fbem-15602	11	29	for	for	ADP
fbem-15602	11	30	audit	audit	NOUN
fbem-15602	11	31	work	work	NOUN
fbem-15602	11	32	.	.	PUNCT
fbem-15602	12	1	in	in	ADP
fbem-15602	12	2	the	the	DET
fbem-15602	12	3	context	context	NOUN
fbem-15602	12	4	of	of	ADP
fbem-15602	12	5	the	the	DET
fbem-15602	12	6	big	big	ADJ
fbem-15602	12	7	data	data	PROPN
fbem-15602	12	8	era	era	NOUN
fbem-15602	12	9	,	,	PUNCT
fbem-15602	12	10	computer	computer	NOUN
fbem-15602	12	11	professionals	professional	NOUN
fbem-15602	12	12	have	have	AUX
fbem-15602	12	13	developed	develop	VERB
fbem-15602	12	14	numerous	numerous	ADJ
fbem-15602	12	15	big	big	ADJ
fbem-15602	12	16	data	datum	NOUN
fbem-15602	12	17	technologies	technology	NOUN
fbem-15602	12	18	to	to	PART
fbem-15602	12	19	solve	solve	VERB
fbem-15602	12	20	the	the	DET
fbem-15602	12	21	storage	storage	NOUN
fbem-15602	12	22	,	,	PUNCT
fbem-15602	12	23	management	management	NOUN
fbem-15602	12	24	,	,	PUNCT
fbem-15602	12	25	and	and	CCONJ
fbem-15602	12	26	utilization	utilization	NOUN
fbem-15602	12	27	problems	problem	NOUN
fbem-15602	12	28	of	of	ADP
fbem-15602	12	29	big	big	ADJ
fbem-15602	12	30	data	datum	NOUN
fbem-15602	12	31	.	.	PUNCT
fbem-15602	13	1	by	by	ADP
fbem-15602	13	2	using	use	VERB
fbem-15602	13	3	big	big	ADJ
fbem-15602	13	4	data	datum	NOUN
fbem-15602	13	5	technology	technology	NOUN
fbem-15602	13	6	,	,	PUNCT
fbem-15602	13	7	auditors	auditor	NOUN
fbem-15602	13	8	can	can	AUX
fbem-15602	13	9	efficiently	efficiently	ADV
fbem-15602	13	10	manage	manage	VERB
fbem-15602	13	11	and	and	CCONJ
fbem-15602	13	12	analyze	analyze	VERB
fbem-15602	13	13	audit	audit	NOUN
fbem-15602	13	14	big	big	ADJ
fbem-15602	13	15	data	datum	NOUN
fbem-15602	13	16	,	,	PUNCT
fbem-15602	13	17	shorten	shorten	VERB
fbem-15602	13	18	the	the	DET
fbem-15602	13	19	time	time	NOUN
fbem-15602	13	20	for	for	ADP
fbem-15602	13	21	data	data	NOUN
fbem-15602	13	22	management	management	NOUN
fbem-15602	13	23	and	and	CCONJ
fbem-15602	13	24	analysis	analysis	NOUN
fbem-15602	13	25	,	,	PUNCT
fbem-15602	13	26	and	and	CCONJ
fbem-15602	13	27	thus	thus	ADV
fbem-15602	13	28	shorten	shorten	VERB
fbem-15602	13	29	the	the	DET
fbem-15602	13	30	time	time	NOUN
fbem-15602	13	31	required	require	VERB
fbem-15602	13	32	for	for	ADP
fbem-15602	13	33	audit	audit	NOUN
fbem-15602	13	34	projects	project	NOUN
fbem-15602	13	35	.	.	PUNCT
fbem-15602	14	1	furthermore	furthermore	ADV
fbem-15602	14	2	,	,	PUNCT
fbem-15602	14	3	audit	audit	NOUN
fbem-15602	14	4	agencies	agency	NOUN
fbem-15602	14	5	can	can	AUX
fbem-15602	14	6	build	build	VERB
fbem-15602	14	7	big	big	ADJ
fbem-15602	14	8	data	datum	NOUN
fbem-15602	14	9	platforms	platform	NOUN
fbem-15602	14	10	to	to	PART
fbem-15602	14	11	collect	collect	VERB
fbem-15602	14	12	real	real	ADJ
fbem-15602	14	13	-	-	PUNCT
fbem-15602	14	14	time	time	NOUN
fbem-15602	14	15	data	datum	NOUN
fbem-15602	14	16	from	from	ADP
fbem-15602	14	17	audited	audit	VERB
fbem-15602	14	18	entities	entity	NOUN
fbem-15602	14	19	,	,	PUNCT
fbem-15602	14	20	quickly	quickly	ADV
fbem-15602	14	21	share	share	VERB
fbem-15602	14	22	audit	audit	NOUN
fbem-15602	14	23	data	datum	NOUN
fbem-15602	14	24	and	and	CCONJ
fbem-15602	14	25	findings	finding	NOUN
fbem-15602	14	26	,	,	PUNCT
fbem-15602	14	27	and	and	CCONJ
fbem-15602	14	28	promptly	promptly	ADV
fbem-15602	14	29	identify	identify	VERB
fbem-15602	14	30	problems	problem	NOUN
fbem-15602	14	31	that	that	PRON
fbem-15602	14	32	arise	arise	VERB
fbem-15602	14	33	during	during	ADP
fbem-15602	14	34	the	the	DET
fbem-15602	14	35	implementation	implementation	NOUN
fbem-15602	14	36	of	of	ADP
fbem-15602	14	37	tax	tax	NOUN
fbem-15602	14	38	and	and	CCONJ
fbem-15602	14	39	fee	fee	NOUN
fbem-15602	14	40	reduction	reduction	NOUN
fbem-15602	14	41	policies	policy	NOUN
fbem-15602	14	42	.	.	PUNCT
fbem-15602	15	1	and	and	CCONJ
fbem-15602	15	2	the	the	DET
fbem-15602	15	3	introduction	introduction	NOUN
fbem-15602	15	4	of	of	ADP
fbem-15602	15	5	big	big	ADJ
fbem-15602	15	6	data	datum	NOUN
fbem-15602	15	7	technology	technology	NOUN
fbem-15602	15	8	into	into	ADP
fbem-15602	15	9	the	the	DET
fbem-15602	15	10	tracking	tracking	NOUN
fbem-15602	15	11	audit	audit	NOUN
fbem-15602	15	12	of	of	ADP
fbem-15602	15	13	the	the	DET
fbem-15602	15	14	implementation	implementation	NOUN
fbem-15602	15	15	of	of	ADP
fbem-15602	15	16	tax	tax	NOUN
fbem-15602	15	17	and	and	CCONJ
fbem-15602	15	18	fee	fee	NOUN
fbem-15602	15	19	reduction	reduction	NOUN
fbem-15602	15	20	policies	policy	NOUN
fbem-15602	15	21	not	not	PART
fbem-15602	15	22	only	only	ADV
fbem-15602	15	23	meets	meet	VERB
fbem-15602	15	24	the	the	DET
fbem-15602	15	25	requirements	requirement	NOUN
fbem-15602	15	26	of	of	ADP
fbem-15602	15	27	full	full	ADJ
fbem-15602	15	28	audit	audit	NOUN
fbem-15602	15	29	coverage	coverage	NOUN
fbem-15602	15	30	,	,	PUNCT
fbem-15602	15	31	but	but	CCONJ
fbem-15602	15	32	also	also	ADV
fbem-15602	15	33	greatly	greatly	ADV
fbem-15602	15	34	improves	improve	VERB
fbem-15602	15	35	the	the	DET
fbem-15602	15	36	quality	quality	NOUN
fbem-15602	15	37	and	and	CCONJ
fbem-15602	15	38	timeliness	timeliness	NOUN
fbem-15602	15	39	of	of	ADP
fbem-15602	15	40	audits	audits	NOUN
fbem-15602	15	41	,	,	PUNCT
fbem-15602	15	42	fully	fully	ADV
fbem-15602	15	43	plays	play	VERB
fbem-15602	15	44	the	the	DET
fbem-15602	15	45	supervisory	supervisory	ADJ
fbem-15602	15	46	role	role	NOUN
fbem-15602	15	47	of	of	ADP
fbem-15602	15	48	audits	audits	NOUN
fbem-15602	15	49	,	,	PUNCT
fbem-15602	15	50	reveals	reveal	VERB
fbem-15602	15	51	the	the	DET
fbem-15602	15	52	problems	problem	NOUN
fbem-15602	15	53	and	and	CCONJ
fbem-15602	15	54	shortcomings	shortcoming	NOUN
fbem-15602	15	55	in	in	ADP
fbem-15602	15	56	the	the	DET
fbem-15602	15	57	implementation	implementation	NOUN
fbem-15602	15	58	process	process	NOUN
fbem-15602	15	59	of	of	ADP
fbem-15602	15	60	tax	tax	NOUN
fbem-15602	15	61	and	and	CCONJ
fbem-15602	15	62	fee	fee	NOUN
fbem-15602	15	63	reduction	reduction	NOUN
fbem-15602	15	64	policies	policy	NOUN
fbem-15602	15	65	,	,	PUNCT
fbem-15602	15	66	and	and	CCONJ
fbem-15602	15	67	helps	help	VERB
fbem-15602	15	68	the	the	DET
fbem-15602	15	69	smooth	smooth	ADJ
fbem-15602	15	70	transformation	transformation	NOUN
fbem-15602	15	71	of	of	ADP
fbem-15602	15	72	economic	economic	ADJ
fbem-15602	15	73	structure	structure	NOUN
fbem-15602	15	74	and	and	CCONJ
fbem-15602	15	75	the	the	DET
fbem-15602	15	76	achievement	achievement	NOUN
fbem-15602	15	77	of	of	ADP
fbem-15602	15	78	high	high	ADJ
fbem-15602	15	79	-	-	PUNCT
fbem-15602	15	80	quality	quality	NOUN
fbem-15602	15	81	economic	economic	ADJ
fbem-15602	15	82	development	development	NOUN
fbem-15602	15	83	.	.	PUNCT
fbem-15602	16	1	2	2	X
fbem-15602	16	2	.	.	X
fbem-15602	16	3	literature	literature	NOUN
fbem-15602	16	4	analysis	analysis	NOUN
fbem-15602	16	5	2.1	2.1	NUM
fbem-15602	16	6	.	.	PUNCT
fbem-15602	17	1	research	research	NOUN
fbem-15602	17	2	on	on	ADP
fbem-15602	17	3	tax	tax	NOUN
fbem-15602	17	4	reduction	reduction	NOUN
fbem-15602	17	5	and	and	CCONJ
fbem-15602	17	6	fee	fee	NOUN
fbem-15602	17	7	reduction	reduction	NOUN
fbem-15602	17	8	audit	audit	NOUN
fbem-15602	17	9	the	the	DET
fbem-15602	17	10	tracking	tracking	NOUN
fbem-15602	17	11	audit	audit	NOUN
fbem-15602	17	12	of	of	ADP
fbem-15602	17	13	the	the	DET
fbem-15602	17	14	implementation	implementation	NOUN
fbem-15602	17	15	of	of	ADP
fbem-15602	17	16	tax	tax	NOUN
fbem-15602	17	17	and	and	CCONJ
fbem-15602	17	18	fee	fee	NOUN
fbem-15602	17	19	reduction	reduction	NOUN
fbem-15602	17	20	policies	policy	NOUN
fbem-15602	17	21	is	be	AUX
fbem-15602	17	22	divided	divide	VERB
fbem-15602	17	23	into	into	ADP
fbem-15602	17	24	two	two	NUM
fbem-15602	17	25	sub	sub	NOUN
fbem-15602	17	26	modules	module	NOUN
fbem-15602	17	27	:	:	PUNCT
fbem-15602	17	28	tax	tax	NOUN
fbem-15602	17	29	reduction	reduction	NOUN
fbem-15602	17	30	audit	audit	NOUN
fbem-15602	17	31	and	and	CCONJ
fbem-15602	17	32	fee	fee	NOUN
fbem-15602	17	33	reduction	reduction	NOUN
fbem-15602	17	34	audit	audit	NOUN
fbem-15602	17	35	.	.	PUNCT
fbem-15602	18	1	the	the	DET
fbem-15602	18	2	tax	tax	NOUN
fbem-15602	18	3	reduction	reduction	NOUN
fbem-15602	18	4	audit	audit	NOUN
fbem-15602	18	5	focuses	focus	VERB
fbem-15602	18	6	on	on	ADP
fbem-15602	18	7	tax	tax	NOUN
fbem-15602	18	8	reduction	reduction	NOUN
fbem-15602	18	9	and	and	CCONJ
fbem-15602	18	10	exemption	exemption	NOUN
fbem-15602	18	11	,	,	PUNCT
fbem-15602	18	12	while	while	SCONJ
fbem-15602	18	13	the	the	DET
fbem-15602	18	14	fee	fee	NOUN
fbem-15602	18	15	reduction	reduction	NOUN
fbem-15602	18	16	audit	audit	NOUN
fbem-15602	18	17	focuses	focus	VERB
fbem-15602	18	18	on	on	ADP
fbem-15602	18	19	administrative	administrative	ADJ
fbem-15602	18	20	violations	violation	NOUN
fbem-15602	18	21	of	of	ADP
fbem-15602	18	22	fees	fee	NOUN
fbem-15602	18	23	.	.	PUNCT
fbem-15602	19	1	bi	bi	PROPN
fbem-15602	19	2	huarong	huarong	PROPN
fbem-15602	19	3	(	(	PUNCT
fbem-15602	19	4	2015	2015	NUM
fbem-15602	19	5	)	)	PUNCT
fbem-15602	19	6	analyzed	analyze	VERB
fbem-15602	19	7	the	the	DET
fbem-15602	19	8	current	current	ADJ
fbem-15602	19	9	situation	situation	NOUN
fbem-15602	19	10	of	of	ADP
fbem-15602	19	11	tax	tax	NOUN
fbem-15602	19	12	reduction	reduction	NOUN
fbem-15602	19	13	and	and	CCONJ
fbem-15602	19	14	refund	refund	NOUN
fbem-15602	19	15	auditing	auditing	NOUN
fbem-15602	19	16	and	and	CCONJ
fbem-15602	19	17	proposed	propose	VERB
fbem-15602	19	18	suggestions	suggestion	NOUN
fbem-15602	19	19	from	from	ADP
fbem-15602	19	20	three	three	NUM
fbem-15602	19	21	perspectives	perspective	NOUN
fbem-15602	19	22	:	:	PUNCT
fbem-15602	19	23	institutional	institutional	ADJ
fbem-15602	19	24	norms	norm	NOUN
fbem-15602	19	25	,	,	PUNCT
fbem-15602	19	26	talent	talent	NOUN
fbem-15602	19	27	development	development	NOUN
fbem-15602	19	28	,	,	PUNCT
fbem-15602	19	29	and	and	CCONJ
fbem-15602	19	30	policy	policy	NOUN
fbem-15602	19	31	optimization	optimization	NOUN
fbem-15602	19	32	.	.	PUNCT
fbem-15602	20	1	li	li	PROPN
fbem-15602	20	2	ye	ye	PROPN
fbem-15602	20	3	(	(	PUNCT
fbem-15602	20	4	2017	2017	NUM
fbem-15602	20	5	)	)	PUNCT
fbem-15602	20	6	studied	study	VERB
fbem-15602	20	7	the	the	DET
fbem-15602	20	8	actual	actual	ADJ
fbem-15602	20	9	situation	situation	NOUN
fbem-15602	20	10	of	of	ADP
fbem-15602	20	11	a	a	DET
fbem-15602	20	12	certain	certain	ADJ
fbem-15602	20	13	county	county	NOUN
fbem-15602	20	14	and	and	CCONJ
fbem-15602	20	15	pointed	point	VERB
fbem-15602	20	16	out	out	ADP
fbem-15602	20	17	that	that	SCONJ
fbem-15602	20	18	there	there	PRON
fbem-15602	20	19	were	be	VERB
fbem-15602	20	20	problems	problem	NOUN
fbem-15602	20	21	such	such	ADJ
fbem-15602	20	22	as	as	ADP
fbem-15602	20	23	insufficient	insufficient	ADJ
fbem-15602	20	24	attention	attention	NOUN
fbem-15602	20	25	and	and	CCONJ
fbem-15602	20	26	outdated	outdated	ADJ
fbem-15602	20	27	technical	technical	ADJ
fbem-15602	20	28	methods	method	NOUN
fbem-15602	20	29	in	in	ADP
fbem-15602	20	30	the	the	DET
fbem-15602	20	31	audit	audit	NOUN
fbem-15602	20	32	of	of	ADP
fbem-15602	20	33	the	the	DET
fbem-15602	20	34	county	county	NOUN
fbem-15602	20	35	,	,	PUNCT
fbem-15602	20	36	and	and	CCONJ
fbem-15602	20	37	proposed	propose	VERB
fbem-15602	20	38	corresponding	correspond	VERB
fbem-15602	20	39	solutions	solution	NOUN
fbem-15602	20	40	.	.	PUNCT
fbem-15602	21	1	zhang	zhang	PROPN
fbem-15602	21	2	nuying	nuye	VERB
fbem-15602	21	3	(	(	PUNCT
fbem-15602	21	4	2014	2014	NUM
fbem-15602	21	5	)	)	PUNCT
fbem-15602	21	6	summarized	summarize	VERB
fbem-15602	21	7	and	and	CCONJ
fbem-15602	21	8	summarized	summarize	VERB
fbem-15602	21	9	the	the	DET
fbem-15602	21	10	audit	audit	NOUN
fbem-15602	21	11	focus	focus	NOUN
fbem-15602	21	12	of	of	ADP
fbem-15602	21	13	this	this	DET
fbem-15602	21	14	audit	audit	NOUN
fbem-15602	21	15	project	project	NOUN
fbem-15602	21	16	.	.	PUNCT
fbem-15602	22	1	zhou	zhou	PROPN
fbem-15602	22	2	shuda	shuda	PROPN
fbem-15602	22	3	(	(	PUNCT
fbem-15602	22	4	2014	2014	NUM
fbem-15602	22	5	)	)	PUNCT
fbem-15602	22	6	pointed	point	VERB
fbem-15602	22	7	out	out	ADP
fbem-15602	22	8	in	in	ADP
fbem-15602	22	9	his	his	PRON
fbem-15602	22	10	research	research	NOUN
fbem-15602	22	11	that	that	SCONJ
fbem-15602	22	12	when	when	SCONJ
fbem-15602	22	13	auditing	auditing	NOUN
fbem-15602	22	14	fees	fee	NOUN
fbem-15602	22	15	for	for	ADP
fbem-15602	22	16	enterprises	enterprise	NOUN
fbem-15602	22	17	,	,	PUNCT
fbem-15602	22	18	auditing	auditing	NOUN
fbem-15602	22	19	agencies	agency	NOUN
fbem-15602	22	20	should	should	AUX
fbem-15602	22	21	focus	focus	VERB
fbem-15602	22	22	on	on	ADP
fbem-15602	22	23	the	the	DET
fbem-15602	22	24	compliance	compliance	NOUN
fbem-15602	22	25	of	of	ADP
fbem-15602	22	26	fee	fee	NOUN
fbem-15602	22	27	setting	setting	NOUN
fbem-15602	22	28	projects	project	NOUN
fbem-15602	22	29	and	and	CCONJ
fbem-15602	22	30	the	the	DET
fbem-15602	22	31	compliance	compliance	NOUN
fbem-15602	22	32	and	and	CCONJ
fbem-15602	22	33	soundness	soundness	NOUN
fbem-15602	22	34	of	of	ADP
fbem-15602	22	35	fee	fee	NOUN
fbem-15602	22	36	audit	audit	NOUN
fbem-15602	22	37	approval	approval	NOUN
fbem-15602	22	38	systems	system	NOUN
fbem-15602	22	39	.	.	PUNCT
fbem-15602	23	1	2.2	2.2	NUM
fbem-15602	23	2	.	.	PUNCT
fbem-15602	23	3	research	research	NOUN
fbem-15602	23	4	on	on	ADP
fbem-15602	23	5	the	the	DET
fbem-15602	23	6	application	application	NOUN
fbem-15602	23	7	of	of	ADP
fbem-15602	23	8	big	big	ADJ
fbem-15602	23	9	data	datum	NOUN
fbem-15602	23	10	technology	technology	NOUN
fbem-15602	23	11	in	in	ADP
fbem-15602	23	12	government	government	NOUN
fbem-15602	23	13	audit	audit	NOUN
fbem-15602	23	14	han	han	PROPN
fbem-15602	23	15	qiang	qiang	PROPN
fbem-15602	23	16	(	(	PUNCT
fbem-15602	23	17	2015	2015	NUM
fbem-15602	23	18	)	)	PUNCT
fbem-15602	23	19	believes	believe	VERB
fbem-15602	23	20	that	that	SCONJ
fbem-15602	23	21	introducing	introduce	VERB
fbem-15602	23	22	big	big	ADJ
fbem-15602	23	23	data	datum	NOUN
fbem-15602	23	24	technology	technology	NOUN
fbem-15602	23	25	into	into	ADP
fbem-15602	23	26	government	government	NOUN
fbem-15602	23	27	auditing	auditing	NOUN
fbem-15602	23	28	can	can	AUX
fbem-15602	23	29	effectively	effectively	ADV
fbem-15602	23	30	promote	promote	VERB
fbem-15602	23	31	the	the	DET
fbem-15602	23	32	transformation	transformation	NOUN
fbem-15602	23	33	of	of	ADP
fbem-15602	23	34	audit	audit	NOUN
fbem-15602	23	35	analysis	analysis	NOUN
fbem-15602	23	36	mode	mode	NOUN
fbem-15602	23	37	from	from	ADP
fbem-15602	23	38	traditional	traditional	ADJ
fbem-15602	23	39	verification	verification	NOUN
fbem-15602	23	40	to	to	ADP
fbem-15602	23	41	mining	mining	NOUN
fbem-15602	23	42	.	.	PUNCT
fbem-15602	24	1	wei	wei	PROPN
fbem-15602	24	2	xiangjian	xiangjian	PROPN
fbem-15602	24	3	(	(	PUNCT
fbem-15602	24	4	2016	2016	NUM
fbem-15602	24	5	)	)	PUNCT
fbem-15602	24	6	pointed	point	VERB
fbem-15602	24	7	out	out	ADP
fbem-15602	24	8	that	that	SCONJ
fbem-15602	24	9	establishing	establish	VERB
fbem-15602	24	10	a	a	DET
fbem-15602	24	11	unified	unified	ADJ
fbem-15602	24	12	big	big	ADJ
fbem-15602	24	13	data	datum	NOUN
fbem-15602	24	14	audit	audit	NOUN
fbem-15602	24	15	platform	platform	NOUN
fbem-15602	24	16	by	by	ADP
fbem-15602	24	17	auditing	audit	VERB
fbem-15602	24	18	agencies	agency	NOUN
fbem-15602	24	19	can	can	AUX
fbem-15602	24	20	achieve.audit	achieve.audit	VERB
fbem-15602	24	21	resource	resource	NOUN
fbem-15602	24	22	sharing	sharing	NOUN
fbem-15602	24	23	,	,	PUNCT
fbem-15602	24	24	audit	audit	NOUN
fbem-15602	24	25	strategy	strategy	NOUN
fbem-15602	24	26	collaboration	collaboration	NOUN
fbem-15602	24	27	,	,	PUNCT
fbem-15602	24	28	and	and	CCONJ
fbem-15602	24	29	audit	audit	NOUN
fbem-15602	24	30	business	business	NOUN
fbem-15602	24	31	collaboration	collaboration	NOUN
fbem-15602	24	32	.	.	PUNCT
fbem-15602	25	1	the	the	DET
fbem-15602	25	2	wuhan	wuhan	PROPN
fbem-15602	25	3	special	special	PROPN
fbem-15602	25	4	office	office	NOUN
fbem-15602	25	5	of	of	ADP
fbem-15602	25	6	the	the	DET
fbem-15602	25	7	audit	audit	NOUN
fbem-15602	25	8	office	office	NOUN
fbem-15602	25	9	(	(	PUNCT
fbem-15602	25	10	2018	2018	NUM
fbem-15602	25	11	)	)	PUNCT
fbem-15602	25	12	pointed	point	VERB
fbem-15602	25	13	out	out	ADP
fbem-15602	25	14	that	that	SCONJ
fbem-15602	25	15	unstructured	unstructured	ADJ
fbem-15602	25	16	data	datum	NOUN
fbem-15602	25	17	in	in	ADP
fbem-15602	25	18	the	the	DET
fbem-15602	25	19	big	big	ADJ
fbem-15602	25	20	data	datum	NOUN
fbem-15602	25	21	environment	environment	NOUN
fbem-15602	25	22	has	have	VERB
fbem-15602	25	23	high	high	ADJ
fbem-15602	25	24	information	information	NOUN
fbem-15602	25	25	value	value	NOUN
fbem-15602	25	26	and	and	CCONJ
fbem-15602	25	27	needs	need	VERB
fbem-15602	25	28	to	to	PART
fbem-15602	25	29	be	be	AUX
fbem-15602	25	30	further	far	ADV
fbem-15602	25	31	explored	explore	VERB
fbem-15602	25	32	.	.	PUNCT
fbem-15602	26	1	the	the	DET
fbem-15602	26	2	constantly	constantly	ADV
fbem-15602	26	3	developing	develop	VERB
fbem-15602	26	4	new	new	ADJ
fbem-15602	26	5	audit	audit	NOUN
fbem-15602	26	6	technologies	technology	NOUN
fbem-15602	26	7	are	be	AUX
fbem-15602	26	8	powerful	powerful	ADJ
fbem-15602	26	9	tools	tool	NOUN
fbem-15602	26	10	for	for	ADP
fbem-15602	26	11	policy	policy	NOUN
fbem-15602	26	12	implementation	implementation	NOUN
fbem-15602	26	13	tracking	tracking	NOUN
fbem-15602	26	14	and	and	CCONJ
fbem-15602	26	15	auditing	auditing	NOUN
fbem-15602	26	16	.	.	PUNCT
fbem-15602	27	1	liu	liu	PROPN
fbem-15602	27	2	guocheng	guocheng	PROPN
fbem-15602	27	3	(	(	PUNCT
fbem-15602	27	4	2019	2019	NUM
fbem-15602	27	5	)	)	PUNCT
fbem-15602	27	6	pointed	point	VERB
fbem-15602	27	7	out	out	ADP
fbem-15602	27	8	that	that	SCONJ
fbem-15602	27	9	in	in	ADP
fbem-15602	27	10	the	the	DET
fbem-15602	27	11	big	big	ADJ
fbem-15602	27	12	data	datum	NOUN
fbem-15602	27	13	environment.the	environment.the	DET
fbem-15602	27	14	audit	audit	NOUN
fbem-15602	27	15	data	datum	NOUN
fbem-15602	27	16	of	of	ADP
fbem-15602	27	17	policy	policy	NOUN
fbem-15602	27	18	tracking	tracking	NOUN
fbem-15602	27	19	audit	audit	NOUN
fbem-15602	27	20	has	have	VERB
fbem-15602	27	21	the	the	DET
fbem-15602	27	22	characteristics	characteristic	NOUN
fbem-15602	27	23	of	of	ADP
fbem-15602	27	24	fragmentation	fragmentation	NOUN
fbem-15602	27	25	and	and	CCONJ
fbem-15602	27	26	massive	massive	ADJ
fbem-15602	27	27	volume	volume	NOUN
fbem-15602	27	28	,	,	PUNCT
fbem-15602	27	29	and	and	CCONJ
fbem-15602	27	30	the	the	DET
fbem-15602	27	31	amount	amount	NOUN
fbem-15602	27	32	of	of	ADP
fbem-15602	27	33	unstructured	unstructured	ADJ
fbem-15602	27	34	data	datum	NOUN
fbem-15602	27	35	shows	show	VERB
fbem-15602	27	36	a	a	DET
fbem-15602	27	37	geometric	geometric	ADJ
fbem-15602	27	38	growth	growth	NOUN
fbem-15602	27	39	.	.	PUNCT
fbem-15602	28	1	auditors	auditor	NOUN
fbem-15602	28	2	need	need	VERB
fbem-15602	28	3	to	to	PART
fbem-15602	28	4	use	use	VERB
fbem-15602	28	5	big	big	ADJ
fbem-15602	28	6	data	datum	NOUN
fbem-15602	28	7	technologies	technology	NOUN
fbem-15602	28	8	such	such	ADJ
fbem-15602	28	9	as	as	ADP
fbem-15602	28	10	web	web	NOUN
fbem-15602	28	11	scraping	scraping	NOUN
fbem-15602	28	12	and	and	CCONJ
fbem-15602	28	13	graphical	graphical	ADJ
fbem-15602	28	14	database	database	NOUN
fbem-15602	28	15	technology	technology	NOUN
fbem-15602	28	16	to	to	PART
fbem-15602	28	17	manage	manage	VERB
fbem-15602	28	18	and	and	CCONJ
fbem-15602	28	19	effectively	effectively	ADV
fbem-15602	28	20	analyze	analyze	VERB
fbem-15602	28	21	the	the	DET
fbem-15602	28	22	data	datum	NOUN
fbem-15602	28	23	of	of	ADP
fbem-15602	28	24	poverty	poverty	NOUN
fbem-15602	28	25	alleviation	alleviation	NOUN
fbem-15602	28	26	policy	policy	NOUN
fbem-15602	28	27	tracking	tracking	NOUN
fbem-15602	28	28	audit	audit	NOUN
fbem-15602	28	29	.	.	PUNCT
fbem-15602	29	1	hong	hong	PROPN
fbem-15602	29	2	zhizhuang	zhizhuang	PROPN
fbem-15602	29	3	(	(	PUNCT
fbem-15602	29	4	2020	2020	NUM
fbem-15602	29	5	)	)	PUNCT
fbem-15602	29	6	used	use	VERB
fbem-15602	29	7	the	the	DET
fbem-15602	29	8	audit	audit	NOUN
fbem-15602	29	9	conducted	conduct	VERB
fbem-15602	29	10	by	by	ADP
fbem-15602	29	11	the	the	DET
fbem-15602	29	12	audit	audit	NOUN
fbem-15602	29	13	bureau	bureau	NOUN
fbem-15602	29	14	of	of	ADP
fbem-15602	29	15	h	h	PROPN
fbem-15602	29	16	city	city	PROPN
fbem-15602	29	17	as	as	ADP
fbem-15602	29	18	a	a	DET
fbem-15602	29	19	research	research	NOUN
fbem-15602	29	20	case	case	NOUN
fbem-15602	29	21	,	,	PUNCT
fbem-15602	29	22	pointing	point	VERB
fbem-15602	29	23	out	out	ADP
fbem-15602	29	24	that	that	SCONJ
fbem-15602	29	25	auditors	auditor	NOUN
fbem-15602	29	26	can	can	AUX
fbem-15602	29	27	effectively	effectively	ADV
fbem-15602	29	28	improve	improve	VERB
fbem-15602	29	29	audit	audit	NOUN
fbem-15602	29	30	226	226	NUM
fbem-15602	29	31	efficiency	efficiency	NOUN
fbem-15602	29	32	and	and	CCONJ
fbem-15602	29	33	quality	quality	NOUN
fbem-15602	29	34	by	by	ADP
fbem-15602	29	35	introducing	introduce	VERB
fbem-15602	29	36	big	big	ADJ
fbem-15602	29	37	data	datum	NOUN
fbem-15602	29	38	technology	technology	NOUN
fbem-15602	29	39	into	into	ADP
fbem-15602	29	40	policy	policy	NOUN
fbem-15602	29	41	implementation	implementation	NOUN
fbem-15602	29	42	tracking	tracking	NOUN
fbem-15602	29	43	audits	audits	NOUN
fbem-15602	29	44	,	,	PUNCT
fbem-15602	29	45	and	and	CCONJ
fbem-15602	29	46	assist	assist	VERB
fbem-15602	29	47	auditors	auditor	NOUN
fbem-15602	29	48	in	in	ADP
fbem-15602	29	49	better	well	ADJ
fbem-15602	29	50	grasping	grasp	VERB
fbem-15602	29	51	audit	audit	NOUN
fbem-15602	29	52	priorities	priority	NOUN
fbem-15602	29	53	.	.	PUNCT
fbem-15602	30	1	the	the	DET
fbem-15602	30	2	shanghai	shanghai	PROPN
fbem-15602	30	3	special	special	ADJ
fbem-15602	30	4	office	office	NOUN
fbem-15602	30	5	of	of	ADP
fbem-15602	30	6	the	the	DET
fbem-15602	30	7	audit	audit	NOUN
fbem-15602	30	8	office	office	NOUN
fbem-15602	30	9	(	(	PUNCT
fbem-15602	30	10	2020	2020	NUM
fbem-15602	30	11	)	)	PUNCT
fbem-15602	30	12	used	use	VERB
fbem-15602	30	13	python	python	NOUN
fbem-15602	30	14	technology	technology	NOUN
fbem-15602	30	15	to	to	PART
fbem-15602	30	16	extract	extract	VERB
fbem-15602	30	17	text	text	NOUN
fbem-15602	30	18	,	,	PUNCT
fbem-15602	30	19	perform	perform	VERB
fbem-15602	30	20	similarity	similarity	NOUN
fbem-15602	30	21	and	and	CCONJ
fbem-15602	30	22	dependency	dependency	NOUN
fbem-15602	30	23	calculations	calculation	NOUN
fbem-15602	30	24	,	,	PUNCT
fbem-15602	30	25	and	and	CCONJ
fbem-15602	30	26	conduct	conduct	VERB
fbem-15602	30	27	data	datum	NOUN
fbem-15602	30	28	mining	mining	NOUN
fbem-15602	30	29	and	and	CCONJ
fbem-15602	30	30	correlation	correlation	NOUN
fbem-15602	30	31	analysis	analysis	NOUN
fbem-15602	30	32	on	on	ADP
fbem-15602	30	33	various	various	ADJ
fbem-15602	30	34	types	type	NOUN
fbem-15602	30	35	of	of	ADP
fbem-15602	30	36	data	datum	NOUN
fbem-15602	30	37	such	such	ADJ
fbem-15602	30	38	as	as	ADP
fbem-15602	30	39	industry	industry	NOUN
fbem-15602	30	40	and	and	CCONJ
fbem-15602	30	41	commerce	commerce	NOUN
fbem-15602	30	42	,	,	PUNCT
fbem-15602	30	43	finance	finance	NOUN
fbem-15602	30	44	,	,	PUNCT
fbem-15602	30	45	and	and	CCONJ
fbem-15602	30	46	taxation	taxation	NOUN
fbem-15602	30	47	,	,	PUNCT
fbem-15602	30	48	improving	improve	VERB
fbem-15602	30	49	the	the	DET
fbem-15602	30	50	accuracy	accuracy	NOUN
fbem-15602	30	51	and	and	CCONJ
fbem-15602	30	52	efficiency	efficiency	NOUN
fbem-15602	30	53	of	of	ADP
fbem-15602	30	54	discovering	discover	VERB
fbem-15602	30	55	audit	audit	NOUN
fbem-15602	30	56	doubts	doubt	NOUN
fbem-15602	30	57	.	.	PUNCT
fbem-15602	31	1	at	at	ADP
fbem-15602	31	2	present	present	ADJ
fbem-15602	31	3	,	,	PUNCT
fbem-15602	31	4	there	there	PRON
fbem-15602	31	5	is	be	VERB
fbem-15602	31	6	sufficient	sufficient	ADJ
fbem-15602	31	7	literature	literature	NOUN
fbem-15602	31	8	on	on	ADP
fbem-15602	31	9	the	the	DET
fbem-15602	31	10	application	application	NOUN
fbem-15602	31	11	of	of	ADP
fbem-15602	31	12	big	big	ADJ
fbem-15602	31	13	data	datum	NOUN
fbem-15602	31	14	technology	technology	NOUN
fbem-15602	31	15	in	in	ADP
fbem-15602	31	16	policy	policy	NOUN
fbem-15602	31	17	implementation	implementation	NOUN
fbem-15602	31	18	tracking	tracking	NOUN
fbem-15602	31	19	and	and	CCONJ
fbem-15602	31	20	auditing	auditing	NOUN
fbem-15602	31	21	.	.	PUNCT
fbem-15602	32	1	however	however	ADV
fbem-15602	32	2	,	,	PUNCT
fbem-15602	32	3	due	due	ADP
fbem-15602	32	4	to	to	ADP
fbem-15602	32	5	the	the	DET
fbem-15602	32	6	fact	fact	NOUN
fbem-15602	32	7	that	that	SCONJ
fbem-15602	32	8	tracking	tracking	NOUN
fbem-15602	32	9	and	and	CCONJ
fbem-15602	32	10	auditing	auditing	NOUN
fbem-15602	32	11	of	of	ADP
fbem-15602	32	12	tax	tax	NOUN
fbem-15602	32	13	reduction	reduction	NOUN
fbem-15602	32	14	and	and	CCONJ
fbem-15602	32	15	fee	fee	NOUN
fbem-15602	32	16	reduction	reduction	NOUN
fbem-15602	32	17	policy	policy	NOUN
fbem-15602	32	18	implementation	implementation	NOUN
fbem-15602	32	19	is	be	AUX
fbem-15602	32	20	a	a	DET
fbem-15602	32	21	newly	newly	ADV
fbem-15602	32	22	launched	launch	VERB
fbem-15602	32	23	audit	audit	NOUN
fbem-15602	32	24	business	business	NOUN
fbem-15602	32	25	,	,	PUNCT
fbem-15602	32	26	there	there	PRON
fbem-15602	32	27	is	be	VERB
fbem-15602	32	28	still	still	ADV
fbem-15602	32	29	a	a	DET
fbem-15602	32	30	lack	lack	NOUN
fbem-15602	32	31	of	of	ADP
fbem-15602	32	32	literature	literature	NOUN
fbem-15602	32	33	on	on	ADP
fbem-15602	32	34	how	how	SCONJ
fbem-15602	32	35	to	to	PART
fbem-15602	32	36	apply	apply	VERB
fbem-15602	32	37	big	big	ADJ
fbem-15602	32	38	data	datum	NOUN
fbem-15602	32	39	technology	technology	NOUN
fbem-15602	32	40	to	to	ADP
fbem-15602	32	41	tracking	tracking	NOUN
fbem-15602	32	42	and	and	CCONJ
fbem-15602	32	43	auditing	auditing	NOUN
fbem-15602	32	44	of	of	ADP
fbem-15602	32	45	tax	tax	NOUN
fbem-15602	32	46	reduction	reduction	NOUN
fbem-15602	32	47	and	and	CCONJ
fbem-15602	32	48	fee	fee	NOUN
fbem-15602	32	49	reduction	reduction	NOUN
fbem-15602	32	50	policy	policy	NOUN
fbem-15602	32	51	implementation	implementation	NOUN
fbem-15602	32	52	.	.	PUNCT
fbem-15602	33	1	3	3	X
fbem-15602	33	2	.	.	X
fbem-15602	33	3	the	the	DET
fbem-15602	33	4	impact	impact	NOUN
fbem-15602	33	5	of	of	ADP
fbem-15602	33	6	big	big	ADJ
fbem-15602	33	7	data	datum	NOUN
fbem-15602	33	8	technology	technology	NOUN
fbem-15602	33	9	on	on	ADP
fbem-15602	33	10	policytracking	policytracke	VERB
fbem-15602	33	11	audit	audit	NOUN
fbem-15602	33	12	3.1	3.1	NUM
fbem-15602	33	13	.	.	PUNCT
fbem-15602	34	1	analysis	analysis	NOUN
fbem-15602	34	2	the	the	DET
fbem-15602	34	3	policy	policy	NOUN
fbem-15602	34	4	tracking	tracking	NOUN
fbem-15602	34	5	audit	audit	NOUN
fbem-15602	34	6	3.1.1	3.1.1	NUM
fbem-15602	34	7	.	.	PUNCT
fbem-15602	35	1	status	status	NOUN
fbem-15602	35	2	and	and	CCONJ
fbem-15602	35	3	necessity	necessity	NOUN
fbem-15602	35	4	since	since	SCONJ
fbem-15602	35	5	2016	2016	NUM
fbem-15602	35	6	,	,	PUNCT
fbem-15602	35	7	new	new	ADJ
fbem-15602	35	8	tax	tax	NOUN
fbem-15602	35	9	and	and	CCONJ
fbem-15602	35	10	fee	fee	NOUN
fbem-15602	35	11	reduction	reduction	NOUN
fbem-15602	35	12	policies	policy	NOUN
fbem-15602	35	13	have	have	AUX
fbem-15602	35	14	been	be	AUX
fbem-15602	35	15	introduced	introduce	VERB
fbem-15602	35	16	every	every	DET
fbem-15602	35	17	year	year	NOUN
fbem-15602	35	18	.	.	PUNCT
fbem-15602	36	1	auditors	auditor	NOUN
fbem-15602	36	2	must	must	AUX
fbem-15602	36	3	always	always	ADV
fbem-15602	36	4	pay	pay	VERB
fbem-15602	36	5	attention	attention	NOUN
fbem-15602	36	6	to	to	ADP
fbem-15602	36	7	the	the	DET
fbem-15602	36	8	latest	late	ADJ
fbem-15602	36	9	developments	development	NOUN
fbem-15602	36	10	in	in	ADP
fbem-15602	36	11	tax	tax	NOUN
fbem-15602	36	12	and	and	CCONJ
fbem-15602	36	13	fee	fee	NOUN
fbem-15602	36	14	reduction	reduction	NOUN
fbem-15602	36	15	policies	policy	NOUN
fbem-15602	36	16	in	in	ADP
fbem-15602	36	17	order	order	NOUN
fbem-15602	36	18	to	to	PART
fbem-15602	36	19	accurately	accurately	ADV
fbem-15602	36	20	grasp	grasp	VERB
fbem-15602	36	21	the	the	DET
fbem-15602	36	22	audit	audit	NOUN
fbem-15602	36	23	objectives	objective	NOUN
fbem-15602	36	24	and	and	CCONJ
fbem-15602	36	25	content	content	NOUN
fbem-15602	36	26	.	.	PUNCT
fbem-15602	37	1	by	by	ADP
fbem-15602	37	2	tracing	trace	VERB
fbem-15602	37	3	the	the	DET
fbem-15602	37	4	development	development	NOUN
fbem-15602	37	5	process	process	NOUN
fbem-15602	37	6	of	of	ADP
fbem-15602	37	7	china	china	PROPN
fbem-15602	37	8	's	's	PART
fbem-15602	37	9	tax	tax	NOUN
fbem-15602	37	10	and	and	CCONJ
fbem-15602	37	11	fee	fee	NOUN
fbem-15602	37	12	reduction	reduction	NOUN
fbem-15602	37	13	policy	policy	NOUN
fbem-15602	37	14	,	,	PUNCT
fbem-15602	37	15	auditors	auditor	NOUN
fbem-15602	37	16	can	can	AUX
fbem-15602	37	17	also	also	ADV
fbem-15602	37	18	have	have	VERB
fbem-15602	37	19	a	a	DET
fbem-15602	37	20	more	more	ADV
fbem-15602	37	21	comprehensive	comprehensive	ADJ
fbem-15602	37	22	and	and	CCONJ
fbem-15602	37	23	understanding	understanding	NOUN
fbem-15602	37	24	of	of	ADP
fbem-15602	37	25	the	the	DET
fbem-15602	37	26	practical	practical	ADJ
fbem-15602	37	27	background	background	NOUN
fbem-15602	37	28	,	,	PUNCT
fbem-15602	37	29	motivation	motivation	NOUN
fbem-15602	37	30	,	,	PUNCT
fbem-15602	37	31	and	and	CCONJ
fbem-15602	37	32	significance	significance	NOUN
fbem-15602	37	33	of	of	ADP
fbem-15602	37	34	the	the	DET
fbem-15602	37	35	policy	policy	NOUN
fbem-15602	37	36	,	,	PUNCT
fbem-15602	37	37	which	which	PRON
fbem-15602	37	38	helps	help	VERB
fbem-15602	37	39	auditors	auditor	NOUN
fbem-15602	37	40	to	to	PART
fbem-15602	37	41	carry	carry	VERB
fbem-15602	37	42	out	out	ADP
fbem-15602	37	43	targeted	target	VERB
fbem-15602	37	44	audit	audit	NOUN
fbem-15602	37	45	work	work	NOUN
fbem-15602	37	46	closely	closely	ADV
fbem-15602	37	47	around	around	ADP
fbem-15602	37	48	the	the	DET
fbem-15602	37	49	original	original	ADJ
fbem-15602	37	50	intention	intention	NOUN
fbem-15602	37	51	of	of	ADP
fbem-15602	37	52	the	the	DET
fbem-15602	37	53	tax	tax	NOUN
fbem-15602	37	54	and	and	CCONJ
fbem-15602	37	55	fee	fee	NOUN
fbem-15602	37	56	reduction	reduction	NOUN
fbem-15602	37	57	policy	policy	NOUN
fbem-15602	37	58	.	.	PUNCT
fbem-15602	38	1	through	through	ADP
fbem-15602	38	2	tracking	tracking	NOUN
fbem-15602	38	3	and	and	CCONJ
fbem-15602	38	4	auditing	audit	VERB
fbem-15602	38	5	the	the	DET
fbem-15602	38	6	implementation	implementation	NOUN
fbem-15602	38	7	of	of	ADP
fbem-15602	38	8	tax	tax	NOUN
fbem-15602	38	9	and	and	CCONJ
fbem-15602	38	10	fee	fee	NOUN
fbem-15602	38	11	reduction	reduction	NOUN
fbem-15602	38	12	policies	policy	NOUN
fbem-15602	38	13	,	,	PUNCT
fbem-15602	38	14	audit	audit	NOUN
fbem-15602	38	15	agencies	agency	NOUN
fbem-15602	38	16	can	can	AUX
fbem-15602	38	17	promptly	promptly	ADV
fbem-15602	38	18	identify	identify	VERB
fbem-15602	38	19	problems	problem	NOUN
fbem-15602	38	20	and	and	CCONJ
fbem-15602	38	21	deviations	deviation	NOUN
fbem-15602	38	22	in	in	ADP
fbem-15602	38	23	the	the	DET
fbem-15602	38	24	specific	specific	ADJ
fbem-15602	38	25	process	process	NOUN
fbem-15602	38	26	of	of	ADP
fbem-15602	38	27	tax	tax	NOUN
fbem-15602	38	28	and	and	CCONJ
fbem-15602	38	29	fee	fee	NOUN
fbem-15602	38	30	reduction	reduction	NOUN
fbem-15602	38	31	policies	policy	NOUN
fbem-15602	38	32	,	,	PUNCT
fbem-15602	38	33	urge	urge	NOUN
fbem-15602	38	34	audited	audit	VERB
fbem-15602	38	35	units	unit	NOUN
fbem-15602	38	36	to	to	PART
fbem-15602	38	37	take	take	VERB
fbem-15602	38	38	timely	timely	ADV
fbem-15602	38	39	corrective	corrective	ADJ
fbem-15602	38	40	measures	measure	NOUN
fbem-15602	38	41	,	,	PUNCT
fbem-15602	38	42	and	and	CCONJ
fbem-15602	38	43	ensure	ensure	VERB
fbem-15602	38	44	that	that	SCONJ
fbem-15602	38	45	tax	tax	NOUN
fbem-15602	38	46	and	and	CCONJ
fbem-15602	38	47	fee	fee	NOUN
fbem-15602	38	48	reduction	reduction	NOUN
fbem-15602	38	49	policies	policy	NOUN
fbem-15602	38	50	are	be	AUX
fbem-15602	38	51	effectively	effectively	ADV
fbem-15602	38	52	implemented	implement	VERB
fbem-15602	38	53	.	.	PUNCT
fbem-15602	39	1	at	at	ADP
fbem-15602	39	2	the	the	DET
fbem-15602	39	3	same	same	ADJ
fbem-15602	39	4	time	time	NOUN
fbem-15602	39	5	,	,	PUNCT
fbem-15602	39	6	by	by	ADP
fbem-15602	39	7	regularly	regularly	ADV
fbem-15602	39	8	issuing	issue	VERB
fbem-15602	39	9	audit	audit	NOUN
fbem-15602	39	10	result	result	NOUN
fbem-15602	39	11	announcements	announcement	NOUN
fbem-15602	39	12	,	,	PUNCT
fbem-15602	39	13	the	the	DET
fbem-15602	39	14	audit	audit	NOUN
fbem-15602	39	15	office	office	NOUN
fbem-15602	39	16	can	can	AUX
fbem-15602	39	17	disclose	disclose	VERB
fbem-15602	39	18	the	the	DET
fbem-15602	39	19	problems	problem	NOUN
fbem-15602	39	20	that	that	PRON
fbem-15602	39	21	exist	exist	VERB
fbem-15602	39	22	in	in	ADP
fbem-15602	39	23	implementing	implement	VERB
fbem-15602	39	24	tax	tax	NOUN
fbem-15602	39	25	reduction	reduction	NOUN
fbem-15602	39	26	and	and	CCONJ
fbem-15602	39	27	fee	fee	NOUN
fbem-15602	39	28	reduction	reduction	NOUN
fbem-15602	39	29	policies	policy	NOUN
fbem-15602	39	30	in	in	ADP
fbem-15602	39	31	various	various	ADJ
fbem-15602	39	32	regions	region	NOUN
fbem-15602	39	33	,	,	PUNCT
fbem-15602	39	34	playing	play	VERB
fbem-15602	39	35	a	a	DET
fbem-15602	39	36	good	good	ADJ
fbem-15602	39	37	role	role	NOUN
fbem-15602	39	38	in	in	ADP
fbem-15602	39	39	public	public	ADJ
fbem-15602	39	40	opinion	opinion	NOUN
fbem-15602	39	41	supervision	supervision	NOUN
fbem-15602	39	42	.	.	PUNCT
fbem-15602	40	1	3.2	3.2	NUM
fbem-15602	40	2	.	.	PUNCT
fbem-15602	40	3	problems	problem	NOUN
fbem-15602	40	4	faced	face	VERB
fbem-15602	40	5	the	the	DET
fbem-15602	40	6	tracking	tracking	NOUN
fbem-15602	40	7	audit	audit	NOUN
fbem-15602	40	8	of	of	ADP
fbem-15602	40	9	the	the	DET
fbem-15602	40	10	implementation	implementation	NOUN
fbem-15602	40	11	of	of	ADP
fbem-15602	40	12	tax	tax	NOUN
fbem-15602	40	13	and	and	CCONJ
fbem-15602	40	14	fee	fee	NOUN
fbem-15602	40	15	reduction	reduction	NOUN
fbem-15602	40	16	policies	policy	NOUN
fbem-15602	40	17	can	can	AUX
fbem-15602	40	18	be	be	AUX
fbem-15602	40	19	divided	divide	VERB
fbem-15602	40	20	into	into	ADP
fbem-15602	40	21	two	two	NUM
fbem-15602	40	22	modules	module	NOUN
fbem-15602	40	23	:	:	PUNCT
fbem-15602	40	24	tax	tax	NOUN
fbem-15602	40	25	reduction	reduction	NOUN
fbem-15602	40	26	audit	audit	NOUN
fbem-15602	40	27	and	and	CCONJ
fbem-15602	40	28	fee	fee	NOUN
fbem-15602	40	29	reduction	reduction	NOUN
fbem-15602	40	30	audit	audit	NOUN
fbem-15602	40	31	.	.	PUNCT
fbem-15602	41	1	each	each	DET
fbem-15602	41	2	module	module	NOUN
fbem-15602	41	3	involves	involve	VERB
fbem-15602	41	4	a	a	DET
fbem-15602	41	5	large	large	ADJ
fbem-15602	41	6	number	number	NOUN
fbem-15602	41	7	of	of	ADP
fbem-15602	41	8	audited	audit	VERB
fbem-15602	41	9	objects	object	NOUN
fbem-15602	41	10	,	,	PUNCT
fbem-15602	41	11	with	with	ADP
fbem-15602	41	12	tight	tight	ADJ
fbem-15602	41	13	audit	audit	NOUN
fbem-15602	41	14	tasks	task	NOUN
fbem-15602	41	15	and	and	CCONJ
fbem-15602	41	16	a	a	DET
fbem-15602	41	17	large	large	ADJ
fbem-15602	41	18	audit	audit	NOUN
fbem-15602	41	19	workload	workload	NOUN
fbem-15602	41	20	.	.	PUNCT
fbem-15602	42	1	audit	audit	NOUN
fbem-15602	42	2	agencies	agency	NOUN
fbem-15602	42	3	will	will	AUX
fbem-15602	42	4	still	still	ADV
fbem-15602	42	5	face	face	VERB
fbem-15602	42	6	many	many	ADJ
fbem-15602	42	7	problems	problem	NOUN
fbem-15602	42	8	and	and	CCONJ
fbem-15602	42	9	challenges	challenge	NOUN
fbem-15602	42	10	when	when	SCONJ
fbem-15602	42	11	conducting	conduct	VERB
fbem-15602	42	12	tax	tax	NOUN
fbem-15602	42	13	reduction	reduction	NOUN
fbem-15602	42	14	and	and	CCONJ
fbem-15602	42	15	fee	fee	NOUN
fbem-15602	42	16	reduction	reduction	NOUN
fbem-15602	42	17	audits	audits	NOUN
fbem-15602	42	18	,	,	PUNCT
fbem-15602	42	19	and	and	CCONJ
fbem-15602	42	20	auditors	auditor	NOUN
fbem-15602	42	21	need	need	VERB
fbem-15602	42	22	to	to	PART
fbem-15602	42	23	take	take	VERB
fbem-15602	42	24	measures	measure	NOUN
fbem-15602	42	25	to	to	PART
fbem-15602	42	26	solve	solve	VERB
fbem-15602	42	27	them	they	PRON
fbem-15602	42	28	3.2.1	3.2.1	NUM
fbem-15602	42	29	.	.	PUNCT
fbem-15602	43	1	insufficient	insufficient	ADJ
fbem-15602	43	2	audit	audit	NOUN
fbem-15602	43	3	strength	strength	NOUN
fbem-15602	43	4	the	the	DET
fbem-15602	43	5	audit	audit	NOUN
fbem-15602	43	6	office	office	NOUN
fbem-15602	43	7	issued	issue	VERB
fbem-15602	43	8	relevant	relevant	ADJ
fbem-15602	43	9	audit	audit	NOUN
fbem-15602	43	10	guidance	guidance	NOUN
fbem-15602	43	11	in	in	ADP
fbem-15602	43	12	2018	2018	NUM
fbem-15602	43	13	,	,	PUNCT
fbem-15602	43	14	which	which	PRON
fbem-15602	43	15	pointed	point	VERB
fbem-15602	43	16	out	out	ADP
fbem-15602	43	17	the	the	DET
fbem-15602	43	18	audit	audit	NOUN
fbem-15602	43	19	focus	focus	NOUN
fbem-15602	43	20	:	:	PUNCT
fbem-15602	43	21	the	the	DET
fbem-15602	43	22	first	first	ADJ
fbem-15602	43	23	type	type	NOUN
fbem-15602	43	24	is	be	AUX
fbem-15602	43	25	to	to	PART
fbem-15602	43	26	reduce	reduce	VERB
fbem-15602	43	27	the	the	DET
fbem-15602	43	28	tax	tax	NOUN
fbem-15602	43	29	burden	burden	NOUN
fbem-15602	43	30	on	on	ADP
fbem-15602	43	31	enterprises	enterprise	NOUN
fbem-15602	43	32	,	,	PUNCT
fbem-15602	43	33	and	and	CCONJ
fbem-15602	43	34	the	the	DET
fbem-15602	43	35	second	second	ADJ
fbem-15602	43	36	type	type	NOUN
fbem-15602	43	37	is	be	AUX
fbem-15602	43	38	to	to	PART
fbem-15602	43	39	standardize	standardize	VERB
fbem-15602	43	40	administrative	administrative	ADJ
fbem-15602	43	41	fees	fee	NOUN
fbem-15602	43	42	.	.	PUNCT
fbem-15602	44	1	from	from	ADP
fbem-15602	44	2	the	the	DET
fbem-15602	44	3	announcement	announcement	NOUN
fbem-15602	44	4	of	of	ADP
fbem-15602	44	5	audit	audit	NOUN
fbem-15602	44	6	results	result	NOUN
fbem-15602	44	7	,	,	PUNCT
fbem-15602	44	8	it	it	PRON
fbem-15602	44	9	can	can	AUX
fbem-15602	44	10	be	be	AUX
fbem-15602	44	11	seen	see	VERB
fbem-15602	44	12	that	that	SCONJ
fbem-15602	44	13	audit	audit	NOUN
fbem-15602	44	14	agencies	agency	NOUN
fbem-15602	44	15	in	in	ADP
fbem-15602	44	16	various	various	ADJ
fbem-15602	44	17	regions	region	NOUN
fbem-15602	44	18	have	have	AUX
fbem-15602	44	19	conducted	conduct	VERB
fbem-15602	44	20	relatively	relatively	ADV
fbem-15602	44	21	little	little	ADJ
fbem-15602	44	22	audit	audit	NOUN
fbem-15602	44	23	work	work	NOUN
fbem-15602	44	24	.	.	PUNCT
fbem-15602	45	1	this	this	PRON
fbem-15602	45	2	indicates	indicate	VERB
fbem-15602	45	3	that	that	SCONJ
fbem-15602	45	4	the	the	DET
fbem-15602	45	5	audit	audit	NOUN
fbem-15602	45	6	resources	resource	NOUN
fbem-15602	45	7	and	and	CCONJ
fbem-15602	45	8	strength	strength	NOUN
fbem-15602	45	9	of	of	ADP
fbem-15602	45	10	audit	audit	NOUN
fbem-15602	45	11	institutions	institution	NOUN
fbem-15602	45	12	in	in	ADP
fbem-15602	45	13	various	various	ADJ
fbem-15602	45	14	regions	region	NOUN
fbem-15602	45	15	are	be	AUX
fbem-15602	45	16	insufficient	insufficient	ADJ
fbem-15602	45	17	,	,	PUNCT
fbem-15602	45	18	making	make	VERB
fbem-15602	45	19	it	it	PRON
fbem-15602	45	20	difficult	difficult	ADJ
fbem-15602	45	21	to	to	PART
fbem-15602	45	22	carry	carry	VERB
fbem-15602	45	23	out	out	ADP
fbem-15602	45	24	audit	audit	NOUN
fbem-15602	45	25	work	work	NOUN
fbem-15602	45	26	on	on	ADP
fbem-15602	45	27	all	all	DET
fbem-15602	45	28	the	the	DET
fbem-15602	45	29	policy	policy	NOUN
fbem-15602	45	30	covered	cover	VERB
fbem-15602	45	31	objects	object	NOUN
fbem-15602	45	32	mentioned	mention	VERB
fbem-15602	45	33	above	above	ADP
fbem-15602	45	34	3.2.2	3.2.2	NUM
fbem-15602	45	35	.	.	PUNCT
fbem-15602	45	36	excessive	excessive	ADJ
fbem-15602	45	37	reliance	reliance	NOUN
fbem-15602	45	38	on	on	ADP
fbem-15602	45	39	audited	audit	VERB
fbem-15602	45	40	entities	entity	NOUN
fbem-15602	45	41	auditors	auditor	NOUN
fbem-15602	45	42	can	can	AUX
fbem-15602	45	43	not	not	PART
fbem-15602	45	44	obtain	obtain	VERB
fbem-15602	45	45	audit	audit	NOUN
fbem-15602	45	46	data	datum	NOUN
fbem-15602	45	47	and	and	CCONJ
fbem-15602	45	48	information	information	NOUN
fbem-15602	45	49	without	without	ADP
fbem-15602	45	50	the	the	DET
fbem-15602	45	51	cooperation	cooperation	NOUN
fbem-15602	45	52	of	of	ADP
fbem-15602	45	53	the	the	DET
fbem-15602	45	54	audited	audit	VERB
fbem-15602	45	55	entity	entity	NOUN
fbem-15602	45	56	.	.	PUNCT
fbem-15602	46	1	the	the	DET
fbem-15602	46	2	degree	degree	NOUN
fbem-15602	46	3	of	of	ADP
fbem-15602	46	4	cooperation	cooperation	NOUN
fbem-15602	46	5	of	of	ADP
fbem-15602	46	6	the	the	DET
fbem-15602	46	7	audited	audit	VERB
fbem-15602	46	8	entity	entity	NOUN
fbem-15602	46	9	will	will	AUX
fbem-15602	46	10	affect	affect	VERB
fbem-15602	46	11	the	the	DET
fbem-15602	46	12	efficiency	efficiency	NOUN
fbem-15602	46	13	of	of	ADP
fbem-15602	46	14	auditors	auditor	NOUN
fbem-15602	46	15	in	in	ADP
fbem-15602	46	16	collecting	collect	VERB
fbem-15602	46	17	audit	audit	NOUN
fbem-15602	46	18	data	datum	NOUN
fbem-15602	46	19	and	and	CCONJ
fbem-15602	46	20	information	information	NOUN
fbem-15602	46	21	.	.	PUNCT
fbem-15602	47	1	if	if	SCONJ
fbem-15602	47	2	the	the	DET
fbem-15602	47	3	audited	audit	VERB
fbem-15602	47	4	entity	entity	NOUN
fbem-15602	47	5	subjectively	subjectively	ADV
fbem-15602	47	6	does	do	AUX
fbem-15602	47	7	not	not	PART
fbem-15602	47	8	actively	actively	ADV
fbem-15602	47	9	cooperate	cooperate	VERB
fbem-15602	47	10	and	and	CCONJ
fbem-15602	47	11	delays	delay	VERB
fbem-15602	47	12	the	the	DET
fbem-15602	47	13	provision	provision	NOUN
fbem-15602	47	14	of	of	ADP
fbem-15602	47	15	information	information	NOUN
fbem-15602	47	16	,	,	PUNCT
fbem-15602	47	17	auditors	auditor	NOUN
fbem-15602	47	18	will	will	AUX
fbem-15602	47	19	need	need	VERB
fbem-15602	47	20	to	to	PART
fbem-15602	47	21	spend	spend	VERB
fbem-15602	47	22	a	a	DET
fbem-15602	47	23	lot	lot	NOUN
fbem-15602	47	24	of	of	ADP
fbem-15602	47	25	time	time	NOUN
fbem-15602	47	26	and	and	CCONJ
fbem-15602	47	27	energy	energy	NOUN
fbem-15602	47	28	communicating	communicate	VERB
fbem-15602	47	29	and	and	CCONJ
fbem-15602	47	30	negotiating	negotiate	VERB
fbem-15602	47	31	with	with	ADP
fbem-15602	47	32	the	the	DET
fbem-15602	47	33	audited	audit	VERB
fbem-15602	47	34	entity	entity	NOUN
fbem-15602	47	35	,	,	PUNCT
fbem-15602	47	36	which	which	PRON
fbem-15602	47	37	will	will	AUX
fbem-15602	47	38	seriously	seriously	ADV
fbem-15602	47	39	slow	slow	VERB
fbem-15602	47	40	down	down	ADP
fbem-15602	47	41	the	the	DET
fbem-15602	47	42	progress	progress	NOUN
fbem-15602	47	43	of	of	ADP
fbem-15602	47	44	the	the	DET
fbem-15602	47	45	audit	audit	NOUN
fbem-15602	47	46	project	project	NOUN
fbem-15602	47	47	.	.	PUNCT
fbem-15602	48	1	4	4	X
fbem-15602	48	2	.	.	X
fbem-15602	48	3	design	design	NOUN
fbem-15602	48	4	of	of	ADP
fbem-15602	48	5	big	big	ADJ
fbem-15602	48	6	data	datum	NOUN
fbem-15602	48	7	audit	audit	NOUN
fbem-15602	48	8	plan	plan	NOUN
fbem-15602	48	9	for	for	ADP
fbem-15602	48	10	tax	tax	NOUN
fbem-15602	48	11	and	and	CCONJ
fbem-15602	48	12	fee	fee	NOUN
fbem-15602	48	13	reduction	reduction	NOUN
fbem-15602	48	14	policies	policy	NOUN
fbem-15602	48	15	4.1	4.1	NUM
fbem-15602	48	16	.	.	PUNCT
fbem-15602	49	1	data	datum	NOUN
fbem-15602	49	2	collection	collection	NOUN
fbem-15602	49	3	the	the	DET
fbem-15602	49	4	data	datum	NOUN
fbem-15602	49	5	on	on	ADP
fbem-15602	49	6	tax	tax	NOUN
fbem-15602	49	7	and	and	CCONJ
fbem-15602	49	8	fee	fee	NOUN
fbem-15602	49	9	reduction	reduction	NOUN
fbem-15602	49	10	mainly	mainly	ADV
fbem-15602	49	11	comes	come	VERB
fbem-15602	49	12	from	from	ADP
fbem-15602	49	13	the	the	DET
fbem-15602	49	14	national	national	PROPN
fbem-15602	49	15	taxation	taxation	PROPN
fbem-15602	49	16	bureau	bureau	NOUN
fbem-15602	49	17	and	and	CCONJ
fbem-15602	49	18	relevant	relevant	ADJ
fbem-15602	49	19	audited	audit	VERB
fbem-15602	49	20	units	unit	NOUN
fbem-15602	49	21	.	.	PUNCT
fbem-15602	50	1	the	the	DET
fbem-15602	50	2	audit	audit	NOUN
fbem-15602	50	3	data	datum	NOUN
fbem-15602	50	4	required	require	VERB
fbem-15602	50	5	by	by	ADP
fbem-15602	50	6	auditors	auditor	NOUN
fbem-15602	50	7	can	can	AUX
fbem-15602	50	8	be	be	AUX
fbem-15602	50	9	divided	divide	VERB
fbem-15602	50	10	into	into	ADP
fbem-15602	50	11	two	two	NUM
fbem-15602	50	12	types	type	NOUN
fbem-15602	50	13	:	:	PUNCT
fbem-15602	50	14	private	private	ADJ
fbem-15602	50	15	data	datum	NOUN
fbem-15602	50	16	and	and	CCONJ
fbem-15602	50	17	external	external	ADJ
fbem-15602	50	18	data	datum	NOUN
fbem-15602	50	19	.	.	PUNCT
fbem-15602	51	1	private	private	ADJ
fbem-15602	51	2	data	datum	NOUN
fbem-15602	51	3	refers	refer	VERB
fbem-15602	51	4	to	to	ADP
fbem-15602	51	5	the	the	DET
fbem-15602	51	6	financial	financial	ADJ
fbem-15602	51	7	and	and	CCONJ
fbem-15602	51	8	business	business	NOUN
fbem-15602	51	9	data	datum	NOUN
fbem-15602	51	10	of	of	ADP
fbem-15602	51	11	the	the	DET
fbem-15602	51	12	audited	audit	VERB
fbem-15602	51	13	unit	unit	NOUN
fbem-15602	51	14	.	.	PUNCT
fbem-15602	52	1	private	private	ADJ
fbem-15602	52	2	data	datum	NOUN
fbem-15602	52	3	is	be	AUX
fbem-15602	52	4	difficult	difficult	ADJ
fbem-15602	52	5	to	to	PART
fbem-15602	52	6	obtain	obtain	VERB
fbem-15602	52	7	through	through	ADP
fbem-15602	52	8	public	public	ADJ
fbem-15602	52	9	channels	channel	NOUN
fbem-15602	52	10	and	and	CCONJ
fbem-15602	52	11	requires	require	VERB
fbem-15602	52	12	the	the	DET
fbem-15602	52	13	audited	audited	ADJ
fbem-15602	52	14	unit	unit	NOUN
fbem-15602	52	15	to	to	PART
fbem-15602	52	16	actively	actively	ADV
fbem-15602	52	17	provide	provide	VERB
fbem-15602	52	18	it	it	PRON
fbem-15602	52	19	or	or	CCONJ
fbem-15602	52	20	through	through	ADP
fbem-15602	52	21	the	the	DET
fbem-15602	52	22	dispatch	dispatch	NOUN
fbem-15602	52	23	of	of	ADP
fbem-15602	52	24	auditors	auditor	NOUN
fbem-15602	52	25	to	to	PART
fbem-15602	52	26	collect	collect	VERB
fbem-15602	52	27	it	it	PRON
fbem-15602	52	28	on	on	ADP
fbem-15602	52	29	-	-	PUNCT
fbem-15602	52	30	site	site	NOUN
fbem-15602	52	31	.	.	PUNCT
fbem-15602	53	1	external	external	ADJ
fbem-15602	53	2	data	datum	NOUN
fbem-15602	53	3	refers	refer	VERB
fbem-15602	53	4	to	to	ADP
fbem-15602	53	5	publicly	publicly	ADV
fbem-15602	53	6	available	available	ADJ
fbem-15602	53	7	and	and	CCONJ
fbem-15602	53	8	searchable	searchable	ADJ
fbem-15602	53	9	data	datum	NOUN
fbem-15602	53	10	,	,	PUNCT
fbem-15602	53	11	which	which	PRON
fbem-15602	53	12	can	can	AUX
fbem-15602	53	13	be	be	AUX
fbem-15602	53	14	obtained	obtain	VERB
fbem-15602	53	15	without	without	ADP
fbem-15602	53	16	the	the	DET
fbem-15602	53	17	audited	audited	ADJ
fbem-15602	53	18	unit	unit	NOUN
fbem-15602	53	19	,	,	PUNCT
fbem-15602	53	20	such	such	ADJ
fbem-15602	53	21	as	as	ADP
fbem-15602	53	22	auditors	auditor	NOUN
fbem-15602	53	23	crawling	crawl	VERB
fbem-15602	53	24	the	the	DET
fbem-15602	53	25	data	datum	NOUN
fbem-15602	53	26	of	of	ADP
fbem-15602	53	27	the	the	DET
fbem-15602	53	28	required	require	VERB
fbem-15602	53	29	website	website	NOUN
fbem-15602	53	30	through	through	ADP
fbem-15602	53	31	web	web	NOUN
fbem-15602	53	32	crawler	crawler	NOUN
fbem-15602	53	33	technology	technology	NOUN
fbem-15602	53	34	.	.	PUNCT
fbem-15602	54	1	4.2	4.2	NUM
fbem-15602	54	2	.	.	PUNCT
fbem-15602	55	1	data	datum	NOUN
fbem-15602	55	2	preprocessing	preprocesse	VERB
fbem-15602	55	3	to	to	PART
fbem-15602	55	4	avoid	avoid	VERB
fbem-15602	55	5	misleading	mislead	VERB
fbem-15602	55	6	audit	audit	NOUN
fbem-15602	55	7	results	result	NOUN
fbem-15602	55	8	due	due	ADP
fbem-15602	55	9	to	to	ADP
fbem-15602	55	10	low	low	ADJ
fbem-15602	55	11	-	-	PUNCT
fbem-15602	55	12	quality	quality	NOUN
fbem-15602	55	13	data	datum	NOUN
fbem-15602	55	14	,	,	PUNCT
fbem-15602	55	15	auditors	auditor	NOUN
fbem-15602	55	16	must	must	AUX
fbem-15602	55	17	perform	perform	VERB
fbem-15602	55	18	data	datum	NOUN
fbem-15602	55	19	preprocessing	preprocesse	VERB
fbem-15602	55	20	on	on	ADP
fbem-15602	55	21	preliminary	preliminary	ADJ
fbem-15602	55	22	data.data	data.data	ADJ
fbem-15602	55	23	analysis	analysis	NOUN
fbem-15602	55	24	requires	require	VERB
fbem-15602	55	25	ensuring	ensure	VERB
fbem-15602	55	26	six	six	NUM
fbem-15602	55	27	characteristics	characteristic	NOUN
fbem-15602	55	28	:	:	PUNCT
fbem-15602	55	29	data	datum	NOUN
fbem-15602	55	30	consistency	consistency	NOUN
fbem-15602	55	31	,	,	PUNCT
fbem-15602	55	32	accuracy	accuracy	NOUN
fbem-15602	55	33	,	,	PUNCT
fbem-15602	55	34	completeness	completeness	NOUN
fbem-15602	55	35	,	,	PUNCT
fbem-15602	55	36	timeliness	timeliness	NOUN
fbem-15602	55	37	,	,	PUNCT
fbem-15602	55	38	credibility	credibility	NOUN
fbem-15602	55	39	,	,	PUNCT
fbem-15602	55	40	and	and	CCONJ
fbem-15602	55	41	interpretability	interpretability	NOUN
fbem-15602	55	42	.	.	PUNCT
fbem-15602	56	1	due	due	ADP
fbem-15602	56	2	to	to	ADP
fbem-15602	56	3	the	the	DET
fbem-15602	56	4	large	large	ADJ
fbem-15602	56	5	scale	scale	NOUN
fbem-15602	56	6	and	and	CCONJ
fbem-15602	56	7	complex	complex	ADJ
fbem-15602	56	8	structure	structure	NOUN
fbem-15602	56	9	of	of	ADP
fbem-15602	56	10	audit	audit	NOUN
fbem-15602	56	11	big	big	ADJ
fbem-15602	56	12	data	datum	NOUN
fbem-15602	56	13	,	,	PUNCT
fbem-15602	56	14	the	the	DET
fbem-15602	56	15	audit	audit	NOUN
fbem-15602	56	16	preprocessing	preprocessing	NOUN
fbem-15602	56	17	process	process	NOUN
fbem-15602	56	18	takes	take	VERB
fbem-15602	56	19	a	a	DET
fbem-15602	56	20	long	long	ADJ
fbem-15602	56	21	time	time	NOUN
fbem-15602	56	22	and	and	CCONJ
fbem-15602	56	23	is	be	AUX
fbem-15602	56	24	the	the	DET
fbem-15602	56	25	most	most	ADJ
fbem-15602	56	26	time	time	NOUN
fbem-15602	56	27	-	-	PUNCT
fbem-15602	56	28	consuming	consume	VERB
fbem-15602	56	29	stage	stage	NOUN
fbem-15602	56	30	in	in	ADP
fbem-15602	56	31	the	the	DET
fbem-15602	56	32	data	data	NOUN
fbem-15602	56	33	mining	mining	NOUN
fbem-15602	56	34	process	process	NOUN
fbem-15602	56	35	.	.	PUNCT
fbem-15602	57	1	there	there	PRON
fbem-15602	57	2	are	be	VERB
fbem-15602	57	3	four	four	NUM
fbem-15602	57	4	methods	method	NOUN
fbem-15602	57	5	for	for	ADP
fbem-15602	57	6	auditors	auditor	NOUN
fbem-15602	57	7	to	to	PART
fbem-15602	57	8	preprocess	preprocess	VERB
fbem-15602	57	9	low	low	ADJ
fbem-15602	57	10	-	-	PUNCT
fbem-15602	57	11	quality	quality	NOUN
fbem-15602	57	12	data	datum	NOUN
fbem-15602	57	13	:	:	PUNCT
fbem-15602	57	14	(	(	PUNCT
fbem-15602	57	15	1	1	X
fbem-15602	57	16	)	)	PUNCT
fbem-15602	57	17	data	datum	NOUN
fbem-15602	57	18	cleaning	cleaning	NOUN
fbem-15602	57	19	.	.	PUNCT
fbem-15602	58	1	the	the	DET
fbem-15602	58	2	purpose	purpose	NOUN
fbem-15602	58	3	of	of	ADP
fbem-15602	58	4	data	datum	NOUN
fbem-15602	58	5	cleaning	cleaning	NOUN
fbem-15602	58	6	is	be	AUX
fbem-15602	58	7	to	to	PART
fbem-15602	58	8	remove	remove	VERB
fbem-15602	58	9	duplicate	duplicate	ADJ
fbem-15602	58	10	data	datum	NOUN
fbem-15602	58	11	,	,	PUNCT
fbem-15602	58	12	irrelevant	irrelevant	ADJ
fbem-15602	58	13	data	datum	NOUN
fbem-15602	58	14	,	,	PUNCT
fbem-15602	58	15	and	and	CCONJ
fbem-15602	58	16	inconsistent	inconsistent	ADJ
fbem-15602	58	17	data	datum	NOUN
fbem-15602	58	18	.	.	PUNCT
fbem-15602	59	1	data	datum	NOUN
fbem-15602	59	2	cleaning	cleaning	NOUN
fbem-15602	59	3	requires	require	VERB
fbem-15602	59	4	setting	set	VERB
fbem-15602	59	5	appropriate	appropriate	ADJ
fbem-15602	59	6	cleaning	cleaning	NOUN
fbem-15602	59	7	rules	rule	NOUN
fbem-15602	59	8	to	to	PART
fbem-15602	59	9	avoid	avoid	VERB
fbem-15602	59	10	erroneous	erroneous	ADJ
fbem-15602	59	11	removal	removal	NOUN
fbem-15602	59	12	of	of	ADP
fbem-15602	59	13	valid	valid	ADJ
fbem-15602	59	14	data.(2	data.(2	PROPN
fbem-15602	59	15	)	)	PUNCT
fbem-15602	59	16	data	datum	NOUN
fbem-15602	59	17	integration	integration	NOUN
fbem-15602	59	18	.	.	PUNCT
fbem-15602	60	1	the	the	DET
fbem-15602	60	2	purpose	purpose	NOUN
fbem-15602	60	3	of	of	ADP
fbem-15602	60	4	data	datum	NOUN
fbem-15602	60	5	integration	integration	NOUN
fbem-15602	60	6	is	be	AUX
fbem-15602	60	7	to	to	PART
fbem-15602	60	8	integrate	integrate	VERB
fbem-15602	60	9	different	different	ADJ
fbem-15602	60	10	sources	source	NOUN
fbem-15602	60	11	of	of	ADP
fbem-15602	60	12	independent	independent	ADJ
fbem-15602	60	13	data	datum	NOUN
fbem-15602	60	14	into	into	ADP
fbem-15602	60	15	a	a	DET
fbem-15602	60	16	single	single	ADJ
fbem-15602	60	17	logical	logical	ADJ
fbem-15602	60	18	space	space	NOUN
fbem-15602	60	19	or	or	CCONJ
fbem-15602	60	20	physical	physical	ADJ
fbem-15602	60	21	space	space	NOUN
fbem-15602	60	22	,	,	PUNCT
fbem-15602	60	23	thereby	thereby	ADV
fbem-15602	60	24	eliminating	eliminate	VERB
fbem-15602	60	25	the	the	DET
fbem-15602	60	26	drawbacks	drawback	NOUN
fbem-15602	60	27	of	of	ADP
fbem-15602	60	28	disconnected	disconnected	ADJ
fbem-15602	60	29	data	datum	NOUN
fbem-15602	60	30	and	and	CCONJ
fbem-15602	60	31	connecting	connect	VERB
fbem-15602	60	32	data	data	PROPN
fbem-15602	60	33	islands.(3	islands.(3	PROPN
fbem-15602	60	34	)	)	PUNCT
fbem-15602	60	35	data	datum	NOUN
fbem-15602	60	36	transformation	transformation	NOUN
fbem-15602	60	37	.	.	PUNCT
fbem-15602	61	1	the	the	DET
fbem-15602	61	2	purpose	purpose	NOUN
fbem-15602	61	3	of	of	ADP
fbem-15602	61	4	data	datum	NOUN
fbem-15602	61	5	transformation	transformation	NOUN
fbem-15602	61	6	is	be	AUX
fbem-15602	61	7	to	to	PART
fbem-15602	61	8	remove	remove	VERB
fbem-15602	61	9	irrelevant	irrelevant	ADJ
fbem-15602	61	10	noise	noise	NOUN
fbem-15602	61	11	and	and	CCONJ
fbem-15602	61	12	normalize	normalize	VERB
fbem-15602	61	13	data	datum	NOUN
fbem-15602	61	14	by	by	ADP
fbem-15602	61	15	changing	change	VERB
fbem-15602	61	16	the	the	DET
fbem-15602	61	17	representation	representation	NOUN
fbem-15602	61	18	of	of	ADP
fbem-15602	61	19	the	the	DET
fbem-15602	61	20	original	original	ADJ
fbem-15602	61	21	data	datum	NOUN
fbem-15602	61	22	to	to	PART
fbem-15602	61	23	adapt	adapt	VERB
fbem-15602	61	24	to	to	ADP
fbem-15602	61	25	data	datum	NOUN
fbem-15602	61	26	mining	mining	NOUN
fbem-15602	61	27	needs.(4	needs.(4	PROPN
fbem-15602	61	28	)	)	PUNCT
fbem-15602	61	29	data	datum	NOUN
fbem-15602	61	30	specification	specification	NOUN
fbem-15602	61	31	.	.	PUNCT
fbem-15602	62	1	the	the	DET
fbem-15602	62	2	purpose	purpose	NOUN
fbem-15602	62	3	of	of	ADP
fbem-15602	62	4	data	datum	NOUN
fbem-15602	62	5	specification	specification	NOUN
fbem-15602	62	6	is	be	AUX
fbem-15602	62	7	to	to	PART
fbem-15602	62	8	use	use	VERB
fbem-15602	62	9	a	a	DET
fbem-15602	62	10	small	small	ADJ
fbem-15602	62	11	but	but	CCONJ
fbem-15602	62	12	representative	representative	ADJ
fbem-15602	62	13	new	new	ADJ
fbem-15602	62	14	data	datum	NOUN
fbem-15602	62	15	set	set	VERB
fbem-15602	62	16	for	for	ADP
fbem-15602	62	17	data	datum	NOUN
fbem-15602	62	18	analysis	analysis	NOUN
fbem-15602	62	19	while	while	SCONJ
fbem-15602	62	20	maintaining	maintain	VERB
fbem-15602	62	21	the	the	DET
fbem-15602	62	22	original	original	ADJ
fbem-15602	62	23	appearance	appearance	NOUN
fbem-15602	62	24	of	of	ADP
fbem-15602	62	25	the	the	DET
fbem-15602	62	26	data	datum	NOUN
fbem-15602	62	27	as	as	ADV
fbem-15602	62	28	much	much	ADV
fbem-15602	62	29	as	as	ADP
fbem-15602	62	30	possible	possible	ADJ
fbem-15602	62	31	.	.	PUNCT
fbem-15602	63	1	auditors	auditor	NOUN
fbem-15602	63	2	use	use	VERB
fbem-15602	63	3	the	the	DET
fbem-15602	63	4	data	datum	NOUN
fbem-15602	63	5	processed	process	VERB
fbem-15602	63	6	by	by	ADP
fbem-15602	63	7	the	the	DET
fbem-15602	63	8	above	above	ADJ
fbem-15602	63	9	methods	method	NOUN
fbem-15602	63	10	to	to	PART
fbem-15602	63	11	construct	construct	VERB
fbem-15602	63	12	a	a	DET
fbem-15602	63	13	graphical	graphical	ADJ
fbem-15602	63	14	database	database	NOUN
fbem-15602	63	15	,	,	PUNCT
fbem-15602	63	16	which	which	PRON
fbem-15602	63	17	can	can	AUX
fbem-15602	63	18	effectively	effectively	ADV
fbem-15602	63	19	avoid	avoid	VERB
fbem-15602	63	20	the	the	DET
fbem-15602	63	21	negative	negative	ADJ
fbem-15602	63	22	impact	impact	NOUN
fbem-15602	63	23	of	of	ADP
fbem-15602	63	24	low	low	ADJ
fbem-15602	63	25	-	-	PUNCT
fbem-15602	63	26	quality	quality	NOUN
fbem-15602	63	27	audit	audit	NOUN
fbem-15602	63	28	data	datum	NOUN
fbem-15602	63	29	on	on	ADP
fbem-15602	63	30	audit	audit	NOUN
fbem-15602	63	31	efficiency	efficiency	NOUN
fbem-15602	63	32	and	and	CCONJ
fbem-15602	63	33	audit	audit	NOUN
fbem-15602	63	34	quality	quality	NOUN
fbem-15602	63	35	.	.	PUNCT
fbem-15602	64	1	4.3	4.3	NUM
fbem-15602	64	2	.	.	PUNCT
fbem-15602	65	1	build	build	VERB
fbem-15602	65	2	a	a	DET
fbem-15602	65	3	neo4j	neo4j	PROPN
fbem-15602	65	4	database	database	NOUN
fbem-15602	65	5	4.3.1	4.3.1	NUM
fbem-15602	65	6	.	.	PUNCT
fbem-15602	66	1	neo4j	neo4j	PROPN
fbem-15602	66	2	database	database	NOUN
fbem-15602	66	3	related	relate	VERB
fbem-15602	66	4	concepts	concept	NOUN
fbem-15602	66	5	neo4j	neo4j	PROPN
fbem-15602	66	6	graph	graph	NOUN
fbem-15602	66	7	database	database	NOUN
fbem-15602	66	8	is	be	AUX
fbem-15602	66	9	currently	currently	ADV
fbem-15602	66	10	a	a	DET
fbem-15602	66	11	hot	hot	ADJ
fbem-15602	66	12	research	research	NOUN
fbem-15602	66	13	topic	topic	NOUN
fbem-15602	66	14	in	in	ADP
fbem-15602	66	15	graph	graph	NOUN
fbem-15602	66	16	databases.neo4j	databases.neo4j	PROPN
fbem-15602	66	17	graph	graph	NOUN
fbem-15602	66	18	database	database	NOUN
fbem-15602	66	19	is	be	AUX
fbem-15602	66	20	a	a	DET
fbem-15602	66	21	high	high	ADJ
fbem-15602	66	22	-	-	PUNCT
fbem-15602	66	23	performance	performance	NOUN
fbem-15602	66	24	nosql	nosql	ADJ
fbem-15602	66	25	graph	graph	NOUN
fbem-15602	66	26	database	database	NOUN
fbem-15602	66	27	that	that	SCONJ
fbem-15602	66	28	stores	store	NOUN
fbem-15602	66	29	structured	structure	VERB
fbem-15602	66	30	data	datum	NOUN
fbem-15602	66	31	on	on	ADP
fbem-15602	66	32	the	the	DET
fbem-15602	66	33	network	network	NOUN
fbem-15602	66	34	rather	rather	ADV
fbem-15602	66	35	than	than	ADP
fbem-15602	66	36	in	in	ADP
fbem-15602	66	37	tables.it	tables.it	NUM
fbem-15602	66	38	is	be	AUX
fbem-15602	66	39	an	an	DET
fbem-15602	66	40	embedded	embed	VERB
fbem-15602	66	41	,	,	PUNCT
fbem-15602	66	42	disk	disk	NOUN
fbem-15602	66	43	-	-	PUNCT
fbem-15602	66	44	based	base	VERB
fbem-15602	66	45	,	,	PUNCT
fbem-15602	66	46	fully	fully	ADV
fbem-15602	66	47	transactional	transactional	ADJ
fbem-15602	66	48	java	java	NOUN
fbem-15602	66	49	persistence	persistence	NOUN
fbem-15602	66	50	engine	engine	NOUN
fbem-15602	66	51	,	,	PUNCT
fbem-15602	66	52	but	but	CCONJ
fbem-15602	66	53	it	it	PRON
fbem-15602	66	54	stores	store	VERB
fbem-15602	66	55	structured	structure	VERB
fbem-15602	66	56	data	datum	NOUN
fbem-15602	66	57	on	on	ADP
fbem-15602	66	58	the	the	DET
fbem-15602	66	59	network	network	NOUN
fbem-15602	66	60	(	(	PUNCT
fbem-15602	66	61	called	call	VERB
fbem-15602	66	62	a	a	DET
fbem-15602	66	63	graph	graph	NOUN
fbem-15602	66	64	from	from	ADP
fbem-15602	66	65	a	a	DET
fbem-15602	66	66	mathematical	mathematical	ADJ
fbem-15602	66	67	perspective	perspective	NOUN
fbem-15602	66	68	)	)	PUNCT
fbem-15602	66	69	rather	rather	ADV
fbem-15602	66	70	than	than	ADP
fbem-15602	66	71	in	in	ADP
fbem-15602	66	72	tables.neo4j	tables.neo4j	NOUN
fbem-15602	66	73	graph	graph	NOUN
fbem-15602	66	74	227	227	NUM
fbem-15602	66	75	database	database	NOUN
fbem-15602	66	76	has	have	VERB
fbem-15602	66	77	the	the	DET
fbem-15602	66	78	following	follow	VERB
fbem-15602	66	79	three	three	NUM
fbem-15602	66	80	advantages	advantage	NOUN
fbem-15602	66	81	:	:	PUNCT
fbem-15602	66	82	(	(	PUNCT
fbem-15602	66	83	1	1	X
fbem-15602	66	84	)	)	PUNCT
fbem-15602	66	85	neo4j	neo4j	PROPN
fbem-15602	66	86	graph	graph	NOUN
fbem-15602	66	87	database	database	NOUN
fbem-15602	66	88	can	can	AUX
fbem-15602	66	89	automatically	automatically	ADV
fbem-15602	66	90	establish	establish	VERB
fbem-15602	66	91	relationships	relationship	NOUN
fbem-15602	66	92	while	while	SCONJ
fbem-15602	66	93	creating	create	VERB
fbem-15602	66	94	nodes	node	NOUN
fbem-15602	66	95	,	,	PUNCT
fbem-15602	66	96	avoiding	avoid	VERB
fbem-15602	66	97	processing	processing	NOUN
fbem-15602	66	98	in	in	ADP
fbem-15602	66	99	complex	complex	ADJ
fbem-15602	66	100	query	query	NOUN
fbem-15602	66	101	scenarios.(2	scenarios.(2	NOUN
fbem-15602	66	102	)	)	PUNCT
fbem-15602	66	103	the	the	DET
fbem-15602	66	104	underlying	underlying	ADJ
fbem-15602	66	105	layer	layer	NOUN
fbem-15602	66	106	of	of	ADP
fbem-15602	66	107	neo4j	neo4j	PROPN
fbem-15602	66	108	graph	graph	NOUN
fbem-15602	66	109	database	database	NOUN
fbem-15602	66	110	directly	directly	ADV
fbem-15602	66	111	stores	store	VERB
fbem-15602	66	112	nodes	node	NOUN
fbem-15602	66	113	and	and	CCONJ
fbem-15602	66	114	relationships	relationship	NOUN
fbem-15602	66	115	in	in	ADP
fbem-15602	66	116	the	the	DET
fbem-15602	66	117	form	form	NOUN
fbem-15602	66	118	of	of	ADP
fbem-15602	66	119	a	a	DET
fbem-15602	66	120	graph	graph	NOUN
fbem-15602	66	121	,	,	PUNCT
fbem-15602	66	122	and	and	CCONJ
fbem-15602	66	123	the	the	DET
fbem-15602	66	124	query	query	NOUN
fbem-15602	66	125	time	time	NOUN
fbem-15602	66	126	complexity	complexity	NOUN
fbem-15602	66	127	remains	remain	VERB
fbem-15602	66	128	constant.3	constant.3	ADJ
fbem-15602	66	129	)	)	PUNCT
fbem-15602	66	130	neo4j	neo4j	PROPN
fbem-15602	66	131	graph	graph	NOUN
fbem-15602	66	132	database	database	NOUN
fbem-15602	66	133	can	can	AUX
fbem-15602	66	134	visually	visually	ADV
fbem-15602	66	135	present	present	VERB
fbem-15602	66	136	entities	entity	NOUN
fbem-15602	66	137	and	and	CCONJ
fbem-15602	66	138	relationships	relationship	NOUN
fbem-15602	66	139	.	.	PUNCT
fbem-15602	67	1	4.3.2	4.3.2	X
fbem-15602	67	2	.	.	PUNCT
fbem-15602	68	1	neo4j	neo4j	PROPN
fbem-15602	68	2	database	database	NOUN
fbem-15602	68	3	processing	processing	NOUN
fbem-15602	68	4	advantages	advantage	NOUN
fbem-15602	68	5	first	first	ADV
fbem-15602	68	6	,	,	PUNCT
fbem-15602	68	7	the	the	DET
fbem-15602	68	8	data	data	NOUN
fbem-15602	68	9	operation	operation	NOUN
fbem-15602	68	10	speed	speed	NOUN
fbem-15602	68	11	of	of	ADP
fbem-15602	68	12	neo4j	neo4j	PROPN
fbem-15602	68	13	graph	graph	NOUN
fbem-15602	68	14	database	database	NOUN
fbem-15602	68	15	is	be	AUX
fbem-15602	68	16	faster	fast	ADJ
fbem-15602	68	17	.	.	PUNCT
fbem-15602	69	1	the	the	DET
fbem-15602	69	2	association	association	NOUN
fbem-15602	69	3	between	between	ADP
fbem-15602	69	4	tax	tax	NOUN
fbem-15602	69	5	and	and	CCONJ
fbem-15602	69	6	fee	fee	NOUN
fbem-15602	69	7	reduction	reduction	NOUN
fbem-15602	69	8	data	datum	NOUN
fbem-15602	69	9	is	be	AUX
fbem-15602	69	10	often	often	ADV
fbem-15602	69	11	hidden	hide	VERB
fbem-15602	69	12	and	and	CCONJ
fbem-15602	69	13	complex	complex	ADJ
fbem-15602	69	14	,	,	PUNCT
fbem-15602	69	15	requiring	require	VERB
fbem-15602	69	16	multiple	multiple	ADJ
fbem-15602	69	17	relationship	relationship	NOUN
fbem-15602	69	18	points	point	NOUN
fbem-15602	69	19	to	to	PART
fbem-15602	69	20	be	be	AUX
fbem-15602	69	21	crossed	cross	VERB
fbem-15602	69	22	,	,	PUNCT
fbem-15602	69	23	which	which	PRON
fbem-15602	69	24	requires	require	VERB
fbem-15602	69	25	the	the	DET
fbem-15602	69	26	establishment	establishment	NOUN
fbem-15602	69	27	of	of	ADP
fbem-15602	69	28	multiple	multiple	ADJ
fbem-15602	69	29	intermediate	intermediate	ADJ
fbem-15602	69	30	tables	table	NOUN
fbem-15602	69	31	,	,	PUNCT
fbem-15602	69	32	which	which	PRON
fbem-15602	69	33	is	be	AUX
fbem-15602	69	34	time	time	NOUN
fbem-15602	69	35	-	-	PUNCT
fbem-15602	69	36	consuming	consume	VERB
fbem-15602	69	37	,	,	PUNCT
fbem-15602	69	38	laborious	laborious	ADJ
fbem-15602	69	39	,	,	PUNCT
fbem-15602	69	40	and	and	CCONJ
fbem-15602	69	41	prone	prone	ADJ
fbem-15602	69	42	to	to	ADP
fbem-15602	69	43	error	error	NOUN
fbem-15602	69	44	.	.	PUNCT
fbem-15602	70	1	the	the	DET
fbem-15602	70	2	data	data	PROPN
fbem-15602	70	3	storage	storage	NOUN
fbem-15602	70	4	mode	mode	NOUN
fbem-15602	70	5	of	of	ADP
fbem-15602	70	6	neo4j	neo4j	PROPN
fbem-15602	70	7	graph	graph	NOUN
fbem-15602	70	8	database	database	NOUN
fbem-15602	70	9	is	be	AUX
fbem-15602	70	10	more	more	ADV
fbem-15602	70	11	efficient	efficient	ADJ
fbem-15602	70	12	,	,	PUNCT
fbem-15602	70	13	without	without	ADP
fbem-15602	70	14	the	the	DET
fbem-15602	70	15	need	need	NOUN
fbem-15602	70	16	to	to	PART
fbem-15602	70	17	establish	establish	VERB
fbem-15602	70	18	intermediate	intermediate	ADJ
fbem-15602	70	19	tables	table	NOUN
fbem-15602	70	20	,	,	PUNCT
fbem-15602	70	21	which	which	PRON
fbem-15602	70	22	has	have	VERB
fbem-15602	70	23	great	great	ADJ
fbem-15602	70	24	speed	speed	NOUN
fbem-15602	70	25	advantages	advantage	NOUN
fbem-15602	70	26	.	.	PUNCT
fbem-15602	71	1	secondly	secondly	ADV
fbem-15602	71	2	,	,	PUNCT
fbem-15602	71	3	the	the	DET
fbem-15602	71	4	neo4j	neo4j	PROPN
fbem-15602	71	5	graph	graph	NOUN
fbem-15602	71	6	database	database	NOUN
fbem-15602	71	7	stores	store	NOUN
fbem-15602	71	8	data	datum	NOUN
fbem-15602	71	9	more	more	ADV
fbem-15602	71	10	flexibly	flexibly	ADV
fbem-15602	71	11	and	and	CCONJ
fbem-15602	71	12	conveniently.neo4j	conveniently.neo4j	PROPN
fbem-15602	71	13	graph	graph	NOUN
fbem-15602	71	14	database	database	NOUN
fbem-15602	71	15	abandons	abandon	VERB
fbem-15602	71	16	the	the	DET
fbem-15602	71	17	way	way	NOUN
fbem-15602	71	18	of	of	ADP
fbem-15602	71	19	storing	store	VERB
fbem-15602	71	20	data	datum	NOUN
fbem-15602	71	21	in	in	ADP
fbem-15602	71	22	the	the	DET
fbem-15602	71	23	form	form	NOUN
fbem-15602	71	24	of	of	ADP
fbem-15602	71	25	tables	table	NOUN
fbem-15602	71	26	in	in	ADP
fbem-15602	71	27	relational	relational	ADJ
fbem-15602	71	28	databases	database	NOUN
fbem-15602	71	29	,	,	PUNCT
fbem-15602	71	30	and	and	CCONJ
fbem-15602	71	31	chooses	choose	VERB
fbem-15602	71	32	to	to	PART
fbem-15602	71	33	store	store	VERB
fbem-15602	71	34	data	datum	NOUN
fbem-15602	71	35	in	in	ADP
fbem-15602	71	36	the	the	DET
fbem-15602	71	37	form	form	NOUN
fbem-15602	71	38	of	of	ADP
fbem-15602	71	39	nodes	node	NOUN
fbem-15602	71	40	and	and	CCONJ
fbem-15602	71	41	edges.in	edges.in	NUM
fbem-15602	71	42	the	the	DET
fbem-15602	71	43	unstructured	unstructured	ADJ
fbem-15602	71	44	data	data	PROPN
fbem-15602	71	45	storage	storage	NOUN
fbem-15602	71	46	mode	mode	NOUN
fbem-15602	71	47	,	,	PUNCT
fbem-15602	71	48	neo4j	neo4j	PROPN
fbem-15602	71	49	graph	graph	NOUN
fbem-15602	71	50	database	database	NOUN
fbem-15602	71	51	only	only	ADV
fbem-15602	71	52	needs	need	VERB
fbem-15602	71	53	to	to	PART
fbem-15602	71	54	consider	consider	VERB
fbem-15602	71	55	node	node	ADJ
fbem-15602	71	56	attributes	attribute	NOUN
fbem-15602	71	57	and	and	CCONJ
fbem-15602	71	58	edge	edge	VERB
fbem-15602	71	59	attributes	attribute	NOUN
fbem-15602	71	60	when	when	SCONJ
fbem-15602	71	61	adding	add	VERB
fbem-15602	71	62	new	new	ADJ
fbem-15602	71	63	data.in	data.in	PRON
fbem-15602	71	64	the	the	DET
fbem-15602	71	65	audit	audit	NOUN
fbem-15602	71	66	of	of	ADP
fbem-15602	71	67	the	the	DET
fbem-15602	71	68	implementation	implementation	NOUN
fbem-15602	71	69	of	of	ADP
fbem-15602	71	70	the	the	DET
fbem-15602	71	71	tax	tax	NOUN
fbem-15602	71	72	reduction	reduction	NOUN
fbem-15602	71	73	and	and	CCONJ
fbem-15602	71	74	fee	fee	NOUN
fbem-15602	71	75	reduction	reduction	NOUN
fbem-15602	71	76	policy	policy	NOUN
fbem-15602	71	77	,	,	PUNCT
fbem-15602	71	78	auditors	auditor	NOUN
fbem-15602	71	79	need	need	VERB
fbem-15602	71	80	to	to	PART
fbem-15602	71	81	collect	collect	VERB
fbem-15602	71	82	,	,	PUNCT
fbem-15602	71	83	store	store	NOUN
fbem-15602	71	84	,	,	PUNCT
fbem-15602	71	85	manage	manage	VERB
fbem-15602	71	86	,	,	PUNCT
fbem-15602	71	87	and	and	CCONJ
fbem-15602	71	88	analyze	analyze	VERB
fbem-15602	71	89	the	the	DET
fbem-15602	71	90	tax	tax	NOUN
fbem-15602	71	91	reduction	reduction	NOUN
fbem-15602	71	92	and	and	CCONJ
fbem-15602	71	93	fee	fee	NOUN
fbem-15602	71	94	reduction	reduction	NOUN
fbem-15602	71	95	data	datum	NOUN
fbem-15602	71	96	in	in	ADP
fbem-15602	71	97	real	real	ADJ
fbem-15602	71	98	time	time	NOUN
fbem-15602	71	99	,	,	PUNCT
fbem-15602	71	100	so	so	SCONJ
fbem-15602	71	101	as	as	SCONJ
fbem-15602	71	102	to	to	PART
fbem-15602	71	103	ensure	ensure	VERB
fbem-15602	71	104	the	the	DET
fbem-15602	71	105	timeliness	timeliness	NOUN
fbem-15602	71	106	and	and	CCONJ
fbem-15602	71	107	accuracy	accuracy	NOUN
fbem-15602	71	108	of	of	ADP
fbem-15602	71	109	the	the	DET
fbem-15602	71	110	audit	audit	NOUN
fbem-15602	71	111	results	result	NOUN
fbem-15602	71	112	.	.	PUNCT
fbem-15602	72	1	from	from	ADP
fbem-15602	72	2	this	this	DET
fbem-15602	72	3	perspective	perspective	NOUN
fbem-15602	72	4	,	,	PUNCT
fbem-15602	72	5	neo4j	neo4j	PROPN
fbem-15602	72	6	graph	graph	NOUN
fbem-15602	72	7	database	database	NOUN
fbem-15602	72	8	is	be	AUX
fbem-15602	72	9	more	more	ADV
fbem-15602	72	10	suitable	suitable	ADJ
fbem-15602	72	11	for	for	ADP
fbem-15602	72	12	big	big	ADJ
fbem-15602	72	13	data	datum	NOUN
fbem-15602	72	14	audit	audit	NOUN
fbem-15602	72	15	of	of	ADP
fbem-15602	72	16	the	the	DET
fbem-15602	72	17	implementation	implementation	NOUN
fbem-15602	72	18	of	of	ADP
fbem-15602	72	19	the	the	DET
fbem-15602	72	20	tax	tax	NOUN
fbem-15602	72	21	reduction	reduction	NOUN
fbem-15602	72	22	and	and	CCONJ
fbem-15602	72	23	fee	fee	NOUN
fbem-15602	72	24	reduction	reduction	NOUN
fbem-15602	72	25	policy	policy	NOUN
fbem-15602	72	26	than	than	ADP
fbem-15602	72	27	traditional	traditional	ADJ
fbem-15602	72	28	relational	relational	ADJ
fbem-15602	72	29	databases	database	NOUN
fbem-15602	72	30	.	.	PUNCT
fbem-15602	73	1	4.3.3	4.3.3	X
fbem-15602	73	2	.	.	PUNCT
fbem-15602	74	1	graph	graph	NOUN
fbem-15602	74	2	database	database	NOUN
fbem-15602	74	3	construction	construction	NOUN
fbem-15602	74	4	for	for	ADP
fbem-15602	74	5	big	big	ADJ
fbem-15602	74	6	data	datum	NOUN
fbem-15602	74	7	audit	audit	NOUN
fbem-15602	74	8	of	of	ADP
fbem-15602	74	9	the	the	DET
fbem-15602	74	10	implementation	implementation	NOUN
fbem-15602	74	11	of	of	ADP
fbem-15602	74	12	tax	tax	NOUN
fbem-15602	74	13	and	and	CCONJ
fbem-15602	74	14	fee	fee	NOUN
fbem-15602	74	15	reduction	reduction	NOUN
fbem-15602	74	16	policies	policy	NOUN
fbem-15602	74	17	building	build	VERB
fbem-15602	74	18	a	a	DET
fbem-15602	74	19	graph	graph	NOUN
fbem-15602	74	20	database	database	NOUN
fbem-15602	74	21	for	for	ADP
fbem-15602	74	22	big	big	ADJ
fbem-15602	74	23	data	datum	NOUN
fbem-15602	74	24	audit	audit	NOUN
fbem-15602	74	25	of	of	ADP
fbem-15602	74	26	tax	tax	NOUN
fbem-15602	74	27	reduction	reduction	NOUN
fbem-15602	74	28	and	and	CCONJ
fbem-15602	74	29	fee	fee	NOUN
fbem-15602	74	30	reduction	reduction	NOUN
fbem-15602	74	31	involves	involve	VERB
fbem-15602	74	32	data	data	NOUN
fbem-15602	74	33	collection	collection	NOUN
fbem-15602	74	34	,	,	PUNCT
fbem-15602	74	35	data	datum	NOUN
fbem-15602	74	36	preprocessing	preprocessing	NOUN
fbem-15602	74	37	,	,	PUNCT
fbem-15602	74	38	entity	entity	NOUN
fbem-15602	74	39	relationship	relationship	NOUN
fbem-15602	74	40	extraction	extraction	NOUN
fbem-15602	74	41	,	,	PUNCT
fbem-15602	74	42	non	non	ADJ
fbem-15602	74	43	-	-	ADJ
fbem-15602	74	44	relational	relational	ADJ
fbem-15602	74	45	storage	storage	NOUN
fbem-15602	74	46	using	use	VERB
fbem-15602	74	47	neo4j	neo4j	PROPN
fbem-15602	74	48	,	,	PUNCT
fbem-15602	74	49	and	and	CCONJ
fbem-15602	74	50	establishing	establish	VERB
fbem-15602	74	51	a	a	DET
fbem-15602	74	52	function	function	NOUN
fbem-15602	74	53	module	module	NOUN
fbem-15602	74	54	for	for	ADP
fbem-15602	74	55	auditing	audit	VERB
fbem-15602	74	56	tax	tax	NOUN
fbem-15602	74	57	reduction	reduction	NOUN
fbem-15602	74	58	and	and	CCONJ
fbem-15602	74	59	fee	fee	NOUN
fbem-15602	74	60	reduction	reduction	NOUN
fbem-15602	74	61	.	.	PUNCT
fbem-15602	75	1	after	after	ADP
fbem-15602	75	2	preprocessing	preprocesse	VERB
fbem-15602	75	3	the	the	DET
fbem-15602	75	4	audit	audit	NOUN
fbem-15602	75	5	big	big	ADJ
fbem-15602	75	6	data	datum	NOUN
fbem-15602	75	7	through	through	ADP
fbem-15602	75	8	data	datum	NOUN
fbem-15602	75	9	cleaning	cleaning	NOUN
fbem-15602	75	10	,	,	PUNCT
fbem-15602	75	11	data	datum	NOUN
fbem-15602	75	12	protocol	protocol	NOUN
fbem-15602	75	13	and	and	CCONJ
fbem-15602	75	14	other	other	ADJ
fbem-15602	75	15	technical	technical	ADJ
fbem-15602	75	16	means	mean	NOUN
fbem-15602	75	17	,	,	PUNCT
fbem-15602	75	18	auditors	auditor	NOUN
fbem-15602	75	19	can	can	AUX
fbem-15602	75	20	extract	extract	VERB
fbem-15602	75	21	data	data	NOUN
fbem-15602	75	22	entities	entity	NOUN
fbem-15602	75	23	and	and	CCONJ
fbem-15602	75	24	data	datum	NOUN
fbem-15602	75	25	relationships	relationship	NOUN
fbem-15602	75	26	from	from	ADP
fbem-15602	75	27	the	the	DET
fbem-15602	75	28	data	datum	NOUN
fbem-15602	75	29	.	.	PUNCT
fbem-15602	76	1	then	then	ADV
fbem-15602	76	2	,	,	PUNCT
fbem-15602	76	3	using	use	VERB
fbem-15602	76	4	data	data	NOUN
fbem-15602	76	5	entities	entity	NOUN
fbem-15602	76	6	as	as	ADP
fbem-15602	76	7	nodes	node	NOUN
fbem-15602	76	8	and	and	CCONJ
fbem-15602	76	9	data	datum	NOUN
fbem-15602	76	10	relationships	relationship	NOUN
fbem-15602	76	11	as	as	ADP
fbem-15602	76	12	edges	edge	NOUN
fbem-15602	76	13	,	,	PUNCT
fbem-15602	76	14	a	a	DET
fbem-15602	76	15	neo4j	neo4j	PROPN
fbem-15602	76	16	graph	graph	NOUN
fbem-15602	76	17	database	database	NOUN
fbem-15602	76	18	can	can	AUX
fbem-15602	76	19	be	be	AUX
fbem-15602	76	20	constructed.data	constructed.data	X
fbem-15602	76	21	nodes	node	NOUN
fbem-15602	76	22	and	and	CCONJ
fbem-15602	76	23	data	datum	NOUN
fbem-15602	76	24	relationships	relationship	NOUN
fbem-15602	76	25	are	be	AUX
fbem-15602	76	26	displayed	display	VERB
fbem-15602	76	27	in	in	ADP
fbem-15602	76	28	the	the	DET
fbem-15602	76	29	neo4j	neo4j	PROPN
fbem-15602	76	30	graph	graph	NOUN
fbem-15602	76	31	database	database	NOUN
fbem-15602	76	32	in	in	ADP
fbem-15602	76	33	the	the	DET
fbem-15602	76	34	form	form	NOUN
fbem-15602	76	35	of	of	ADP
fbem-15602	76	36	visualization	visualization	NOUN
fbem-15602	76	37	of	of	ADP
fbem-15602	76	38	the	the	DET
fbem-15602	76	39	neo4j	neo4j	PROPN
fbem-15602	76	40	graph	graph	NOUN
fbem-15602	76	41	,	,	PUNCT
fbem-15602	76	42	and	and	CCONJ
fbem-15602	76	43	auditors	auditor	NOUN
fbem-15602	76	44	can	can	AUX
fbem-15602	76	45	intuitively	intuitively	ADV
fbem-15602	76	46	and	and	CCONJ
fbem-15602	76	47	quickly	quickly	ADV
fbem-15602	76	48	use	use	VERB
fbem-15602	76	49	the	the	DET
fbem-15602	76	50	data	data	NOUN
fbem-15602	76	51	analysis	analysis	NOUN
fbem-15602	76	52	results	result	NOUN
fbem-15602	76	53	to	to	PART
fbem-15602	76	54	discover	discover	VERB
fbem-15602	76	55	audit	audit	NOUN
fbem-15602	76	56	suspicions	suspicion	NOUN
fbem-15602	76	57	.	.	PUNCT
fbem-15602	77	1	for	for	ADP
fbem-15602	77	2	unstructured	unstructured	ADJ
fbem-15602	77	3	data	datum	NOUN
fbem-15602	77	4	types	type	NOUN
fbem-15602	77	5	,	,	PUNCT
fbem-15602	77	6	such	such	ADJ
fbem-15602	77	7	as	as	ADP
fbem-15602	77	8	text	text	NOUN
fbem-15602	77	9	,	,	PUNCT
fbem-15602	77	10	images	image	NOUN
fbem-15602	77	11	,	,	PUNCT
fbem-15602	77	12	and	and	CCONJ
fbem-15602	77	13	other	other	ADJ
fbem-15602	77	14	information	information	NOUN
fbem-15602	77	15	,	,	PUNCT
fbem-15602	77	16	extracting	extract	VERB
fbem-15602	77	17	key	key	ADJ
fbem-15602	77	18	content	content	NOUN
fbem-15602	77	19	is	be	AUX
fbem-15602	77	20	the	the	DET
fbem-15602	77	21	key	key	ADJ
fbem-15602	77	22	step	step	NOUN
fbem-15602	77	23	in	in	ADP
fbem-15602	77	24	building	build	VERB
fbem-15602	77	25	a	a	DET
fbem-15602	77	26	graph	graph	NOUN
fbem-15602	77	27	database.for	database.for	ADP
fbem-15602	77	28	unstructured	unstructured	ADJ
fbem-15602	77	29	audit	audit	NOUN
fbem-15602	77	30	data	datum	NOUN
fbem-15602	77	31	,	,	PUNCT
fbem-15602	77	32	auditors	auditor	NOUN
fbem-15602	77	33	can	can	AUX
fbem-15602	77	34	only	only	ADV
fbem-15602	77	35	use	use	VERB
fbem-15602	77	36	it	it	PRON
fbem-15602	77	37	to	to	PART
fbem-15602	77	38	build	build	VERB
fbem-15602	77	39	a	a	DET
fbem-15602	77	40	neo4j	neo4j	PROPN
fbem-15602	77	41	graph	graph	NOUN
fbem-15602	77	42	database	database	NOUN
fbem-15602	77	43	after	after	ADP
fbem-15602	77	44	extracting	extract	VERB
fbem-15602	77	45	the	the	DET
fbem-15602	77	46	required	require	VERB
fbem-15602	77	47	key	key	ADJ
fbem-15602	77	48	information	information	NOUN
fbem-15602	77	49	from	from	ADP
fbem-15602	77	50	it	it	PRON
fbem-15602	77	51	.	.	PUNCT
fbem-15602	78	1	therefore	therefore	ADV
fbem-15602	78	2	,	,	PUNCT
fbem-15602	78	3	auditors	auditor	NOUN
fbem-15602	78	4	need	need	VERB
fbem-15602	78	5	to	to	PART
fbem-15602	78	6	extract	extract	VERB
fbem-15602	78	7	keywords	keyword	NOUN
fbem-15602	78	8	from	from	ADP
fbem-15602	78	9	the	the	DET
fbem-15602	78	10	preprocessed	preprocesse	VERB
fbem-15602	78	11	unstructured	unstructured	ADJ
fbem-15602	78	12	audit	audit	NOUN
fbem-15602	78	13	data	datum	NOUN
fbem-15602	78	14	,	,	PUNCT
fbem-15602	78	15	and	and	CCONJ
fbem-15602	78	16	use	use	VERB
fbem-15602	78	17	the	the	DET
fbem-15602	78	18	keywords	keyword	NOUN
fbem-15602	78	19	to	to	PART
fbem-15602	78	20	reflect	reflect	VERB
fbem-15602	78	21	the	the	DET
fbem-15602	78	22	relationships	relationship	NOUN
fbem-15602	78	23	between	between	ADP
fbem-15602	78	24	nodes	node	NOUN
fbem-15602	78	25	in	in	ADP
fbem-15602	78	26	the	the	DET
fbem-15602	78	27	neo4j	neo4j	PROPN
fbem-15602	78	28	graph	graph	NOUN
fbem-15602	78	29	database.in	database.in	NUM
fbem-15602	78	30	specific	specific	ADJ
fbem-15602	78	31	operations	operation	NOUN
fbem-15602	78	32	,	,	PUNCT
fbem-15602	78	33	auditors	auditor	NOUN
fbem-15602	78	34	first	first	ADV
fbem-15602	78	35	need	need	VERB
fbem-15602	78	36	to	to	PART
fbem-15602	78	37	enter	enter	VERB
fbem-15602	78	38	relevant	relevant	ADJ
fbem-15602	78	39	files	file	NOUN
fbem-15602	78	40	,	,	PUNCT
fbem-15602	78	41	obtain	obtain	VERB
fbem-15602	78	42	word	word	NOUN
fbem-15602	78	43	vectors	vector	NOUN
fbem-15602	78	44	through	through	ADP
fbem-15602	78	45	word	word	NOUN
fbem-15602	78	46	segmentation	segmentation	NOUN
fbem-15602	78	47	technology	technology	NOUN
fbem-15602	78	48	,	,	PUNCT
fbem-15602	78	49	eliminate	eliminate	VERB
fbem-15602	78	50	semantic	semantic	ADJ
fbem-15602	78	51	ambiguity	ambiguity	NOUN
fbem-15602	78	52	information	information	NOUN
fbem-15602	78	53	,	,	PUNCT
fbem-15602	78	54	obtain	obtain	VERB
fbem-15602	78	55	wordnet	wordnet	NOUN
fbem-15602	78	56	,	,	PUNCT
fbem-15602	78	57	form	form	VERB
fbem-15602	78	58	a	a	DET
fbem-15602	78	59	keyword	keyword	NOUN
fbem-15602	78	60	graph	graph	NOUN
fbem-15602	78	61	,	,	PUNCT
fbem-15602	78	62	and	and	CCONJ
fbem-15602	78	63	form	form	VERB
fbem-15602	78	64	a	a	DET
fbem-15602	78	65	reference	reference	NOUN
fbem-15602	78	66	dictionary.then	dictionary.then	ADV
fbem-15602	78	67	,	,	PUNCT
fbem-15602	78	68	using	use	VERB
fbem-15602	78	69	a	a	DET
fbem-15602	78	70	bayesian	bayesian	NOUN
fbem-15602	78	71	classifier	classifier	NOUN
fbem-15602	78	72	,	,	PUNCT
fbem-15602	78	73	supported	support	VERB
fbem-15602	78	74	by	by	ADP
fbem-15602	78	75	prior	prior	ADJ
fbem-15602	78	76	probabilities	probability	NOUN
fbem-15602	78	77	,	,	PUNCT
fbem-15602	78	78	and	and	CCONJ
fbem-15602	78	79	referring	refer	VERB
fbem-15602	78	80	to	to	ADP
fbem-15602	78	81	the	the	DET
fbem-15602	78	82	constructed	construct	VERB
fbem-15602	78	83	dictionary	dictionary	NOUN
fbem-15602	78	84	,	,	PUNCT
fbem-15602	78	85	the	the	DET
fbem-15602	78	86	keywords	keyword	NOUN
fbem-15602	78	87	are	be	AUX
fbem-15602	78	88	classified	classify	VERB
fbem-15602	78	89	to	to	PART
fbem-15602	78	90	obtain	obtain	VERB
fbem-15602	78	91	structured	structured	ADJ
fbem-15602	78	92	data	datum	NOUN
fbem-15602	78	93	results	result	NOUN
fbem-15602	78	94	.	.	PUNCT
fbem-15602	79	1	4.4	4.4	NUM
fbem-15602	79	2	.	.	PUNCT
fbem-15602	80	1	data	datum	NOUN
fbem-15602	80	2	analysis	analysis	NOUN
fbem-15602	80	3	the	the	DET
fbem-15602	80	4	auditors	auditor	NOUN
fbem-15602	80	5	can	can	AUX
fbem-15602	80	6	use	use	VERB
fbem-15602	80	7	the	the	DET
fbem-15602	80	8	preprocessed	preprocesse	VERB
fbem-15602	80	9	data	datum	NOUN
fbem-15602	80	10	for	for	ADP
fbem-15602	80	11	data	datum	NOUN
fbem-15602	80	12	analysis	analysis	NOUN
fbem-15602	80	13	.	.	PUNCT
fbem-15602	81	1	the	the	DET
fbem-15602	81	2	auditors	auditor	NOUN
fbem-15602	81	3	should	should	AUX
fbem-15602	81	4	use	use	VERB
fbem-15602	81	5	big	big	ADJ
fbem-15602	81	6	data	datum	NOUN
fbem-15602	81	7	technology	technology	NOUN
fbem-15602	81	8	as	as	ADP
fbem-15602	81	9	a	a	DET
fbem-15602	81	10	means	mean	NOUN
fbem-15602	81	11	,	,	PUNCT
fbem-15602	81	12	audit	audit	NOUN
fbem-15602	81	13	business	business	NOUN
fbem-15602	81	14	processes	process	NOUN
fbem-15602	81	15	as	as	ADP
fbem-15602	81	16	a	a	DET
fbem-15602	81	17	reference	reference	NOUN
fbem-15602	81	18	,	,	PUNCT
fbem-15602	81	19	and	and	CCONJ
fbem-15602	81	20	follow	follow	VERB
fbem-15602	81	21	relevant	relevant	ADJ
fbem-15602	81	22	audit	audit	NOUN
fbem-15602	81	23	laws	law	NOUN
fbem-15602	81	24	and	and	CCONJ
fbem-15602	81	25	regulations	regulation	NOUN
fbem-15602	81	26	to	to	PART
fbem-15602	81	27	carry	carry	VERB
fbem-15602	81	28	out	out	ADP
fbem-15602	81	29	big	big	ADJ
fbem-15602	81	30	data	datum	NOUN
fbem-15602	81	31	audit	audit	NOUN
fbem-15602	81	32	work	work	NOUN
fbem-15602	81	33	according	accord	VERB
fbem-15602	81	34	to	to	ADP
fbem-15602	81	35	audit	audit	NOUN
fbem-15602	81	36	content	content	NOUN
fbem-15602	81	37	and	and	CCONJ
fbem-15602	81	38	audit	audit	VERB
fbem-15602	81	39	priorities.the	priorities.the	DET
fbem-15602	81	40	structure	structure	NOUN
fbem-15602	81	41	of	of	ADP
fbem-15602	81	42	the	the	DET
fbem-15602	81	43	neo4j	neo4j	PROPN
fbem-15602	81	44	graph	graph	NOUN
fbem-15602	81	45	database	database	NOUN
fbem-15602	81	46	is	be	AUX
fbem-15602	81	47	similar	similar	ADJ
fbem-15602	81	48	to	to	ADP
fbem-15602	81	49	that	that	PRON
fbem-15602	81	50	of	of	ADP
fbem-15602	81	51	social	social	ADJ
fbem-15602	81	52	networks	network	NOUN
fbem-15602	81	53	,	,	PUNCT
fbem-15602	81	54	and	and	CCONJ
fbem-15602	81	55	it	it	PRON
fbem-15602	81	56	is	be	AUX
fbem-15602	81	57	constructed	construct	VERB
fbem-15602	81	58	by	by	ADP
fbem-15602	81	59	establishing	establish	VERB
fbem-15602	81	60	relationships	relationship	NOUN
fbem-15602	81	61	between	between	ADP
fbem-15602	81	62	various	various	ADJ
fbem-15602	81	63	subjects	subject	NOUN
fbem-15602	81	64	and	and	CCONJ
fbem-15602	81	65	incidental	incidental	ADJ
fbem-15602	81	66	attributes	attribute	NOUN
fbem-15602	81	67	.	.	PUNCT
fbem-15602	82	1	like	like	ADP
fbem-15602	82	2	knowledge	knowledge	NOUN
fbem-15602	82	3	graphs	graph	NOUN
fbem-15602	82	4	,	,	PUNCT
fbem-15602	82	5	it	it	PRON
fbem-15602	82	6	is	be	AUX
fbem-15602	82	7	a	a	DET
fbem-15602	82	8	visualization	visualization	NOUN
fbem-15602	82	9	technology	technology	NOUN
fbem-15602	82	10	in	in	ADP
fbem-15602	82	11	big	big	ADJ
fbem-15602	82	12	data	datum	NOUN
fbem-15602	82	13	technology	technology	NOUN
fbem-15602	82	14	,	,	PUNCT
fbem-15602	82	15	and	and	CCONJ
fbem-15602	82	16	it	it	PRON
fbem-15602	82	17	can	can	AUX
fbem-15602	82	18	quickly	quickly	ADV
fbem-15602	82	19	find	find	VERB
fbem-15602	82	20	potential	potential	ADJ
fbem-15602	82	21	relationships	relationship	NOUN
fbem-15602	82	22	between	between	ADP
fbem-15602	82	23	all	all	DET
fbem-15602	82	24	subjects	subject	NOUN
fbem-15602	82	25	through	through	ADP
fbem-15602	82	26	query	query	NOUN
fbem-15602	82	27	statements.when	statements.when	PROPN
fbem-15602	82	28	querying	query	VERB
fbem-15602	82	29	traditional	traditional	ADJ
fbem-15602	82	30	relational	relational	ADJ
fbem-15602	82	31	databases	database	NOUN
fbem-15602	82	32	,	,	PUNCT
fbem-15602	82	33	the	the	DET
fbem-15602	82	34	interaction	interaction	NOUN
fbem-15602	82	35	between	between	ADP
fbem-15602	82	36	tables	table	NOUN
fbem-15602	82	37	reduces	reduce	VERB
fbem-15602	82	38	query	query	NOUN
fbem-15602	82	39	efficiency.the	efficiency.the	DET
fbem-15602	82	40	non	non	ADJ
fbem-15602	82	41	-	-	ADJ
fbem-15602	82	42	relational	relational	ADJ
fbem-15602	82	43	database	database	NOUN
fbem-15602	82	44	structure	structure	NOUN
fbem-15602	82	45	constructed	construct	VERB
fbem-15602	82	46	by	by	ADP
fbem-15602	82	47	the	the	DET
fbem-15602	82	48	neo4j	neo4j	PROPN
fbem-15602	82	49	graph	graph	NOUN
fbem-15602	82	50	database	database	NOUN
fbem-15602	82	51	can	can	AUX
fbem-15602	82	52	quickly	quickly	ADV
fbem-15602	82	53	find	find	VERB
fbem-15602	82	54	mutual	mutual	ADJ
fbem-15602	82	55	relationships	relationship	NOUN
fbem-15602	82	56	in	in	ADP
fbem-15602	82	57	a	a	DET
fbem-15602	82	58	very	very	ADV
fbem-15602	82	59	short	short	ADJ
fbem-15602	82	60	time	time	NOUN
fbem-15602	82	61	,	,	PUNCT
fbem-15602	82	62	thus	thus	ADV
fbem-15602	82	63	finding	find	VERB
fbem-15602	82	64	audit	audit	NOUN
fbem-15602	82	65	doubts	doubt	NOUN
fbem-15602	82	66	.	.	PUNCT
fbem-15602	83	1	4.5	4.5	NUM
fbem-15602	83	2	.	.	PUNCT
fbem-15602	84	1	summarize	summarize	VERB
fbem-15602	84	2	data	datum	NOUN
fbem-15602	84	3	doubts	doubt	NOUN
fbem-15602	84	4	and	and	CCONJ
fbem-15602	84	5	obtain	obtain	VERB
fbem-15602	84	6	evidence	evidence	NOUN
fbem-15602	84	7	after	after	ADP
fbem-15602	84	8	finding	find	VERB
fbem-15602	84	9	abnormal	abnormal	ADJ
fbem-15602	84	10	data	datum	NOUN
fbem-15602	84	11	through	through	ADP
fbem-15602	84	12	data	datum	NOUN
fbem-15602	84	13	analysis	analysis	NOUN
fbem-15602	84	14	,	,	PUNCT
fbem-15602	84	15	auditors	auditor	NOUN
fbem-15602	84	16	will	will	AUX
fbem-15602	84	17	take	take	VERB
fbem-15602	84	18	it	it	PRON
fbem-15602	84	19	as	as	ADP
fbem-15602	84	20	an	an	DET
fbem-15602	84	21	audit	audit	NOUN
fbem-15602	84	22	doubt	doubt	NOUN
fbem-15602	84	23	for	for	ADP
fbem-15602	84	24	further	further	ADJ
fbem-15602	84	25	investigation	investigation	NOUN
fbem-15602	84	26	.	.	PUNCT
fbem-15602	85	1	processing	processing	NOUN
fbem-15602	85	2	.	.	PUNCT
fbem-15602	86	1	the	the	DET
fbem-15602	86	2	auditors	auditor	NOUN
fbem-15602	86	3	of	of	ADP
fbem-15602	86	4	the	the	DET
fbem-15602	86	5	data	datum	NOUN
fbem-15602	86	6	analysis	analysis	NOUN
fbem-15602	86	7	team	team	NOUN
fbem-15602	86	8	will	will	AUX
fbem-15602	86	9	summarize	summarize	VERB
fbem-15602	86	10	the	the	DET
fbem-15602	86	11	discovered	discover	VERB
fbem-15602	86	12	audit	audit	NOUN
fbem-15602	86	13	doubts	doubt	NOUN
fbem-15602	86	14	and	and	CCONJ
fbem-15602	86	15	then	then	ADV
fbem-15602	86	16	allocate	allocate	VERB
fbem-15602	86	17	the	the	DET
fbem-15602	86	18	abnormal	abnormal	ADJ
fbem-15602	86	19	data	datum	NOUN
fbem-15602	86	20	to	to	ADP
fbem-15602	86	21	the	the	DET
fbem-15602	86	22	corresponding	corresponding	ADJ
fbem-15602	86	23	audit	audit	NOUN
fbem-15602	86	24	evidence	evidence	NOUN
fbem-15602	86	25	collection	collection	NOUN
fbem-15602	86	26	team	team	NOUN
fbem-15602	86	27	according	accord	VERB
fbem-15602	86	28	to	to	ADP
fbem-15602	86	29	the	the	DET
fbem-15602	86	30	different	different	ADJ
fbem-15602	86	31	audited	audit	VERB
fbem-15602	86	32	units	unit	NOUN
fbem-15602	86	33	.	.	PUNCT
fbem-15602	87	1	upon	upon	SCONJ
fbem-15602	87	2	receiving	receive	VERB
fbem-15602	87	3	the	the	DET
fbem-15602	87	4	audit	audit	NOUN
fbem-15602	87	5	doubts	doubt	NOUN
fbem-15602	87	6	,	,	PUNCT
fbem-15602	87	7	the	the	DET
fbem-15602	87	8	audit	audit	NOUN
fbem-15602	87	9	evidence	evidence	NOUN
fbem-15602	87	10	collection	collection	NOUN
fbem-15602	87	11	team	team	NOUN
fbem-15602	87	12	shall	shall	AUX
fbem-15602	87	13	inquire	inquire	VERB
fbem-15602	87	14	and	and	CCONJ
fbem-15602	87	15	communicate	communicate	VERB
fbem-15602	87	16	with	with	ADP
fbem-15602	87	17	the	the	DET
fbem-15602	87	18	responsible	responsible	ADJ
fbem-15602	87	19	person	person	NOUN
fbem-15602	87	20	of	of	ADP
fbem-15602	87	21	the	the	DET
fbem-15602	87	22	audited	audited	ADJ
fbem-15602	87	23	unit	unit	NOUN
fbem-15602	87	24	regarding	regard	VERB
fbem-15602	87	25	these	these	DET
fbem-15602	87	26	abnormal	abnormal	ADJ
fbem-15602	87	27	data	datum	NOUN
fbem-15602	87	28	,	,	PUNCT
fbem-15602	87	29	and	and	CCONJ
fbem-15602	87	30	request	request	VERB
fbem-15602	87	31	relevant	relevant	ADJ
fbem-15602	87	32	information	information	NOUN
fbem-15602	87	33	verification	verification	NOUN
fbem-15602	87	34	.	.	PUNCT
fbem-15602	88	1	after	after	ADP
fbem-15602	88	2	determining	determine	VERB
fbem-15602	88	3	the	the	DET
fbem-15602	88	4	audit	audit	NOUN
fbem-15602	88	5	facts	fact	NOUN
fbem-15602	88	6	,	,	PUNCT
fbem-15602	88	7	evidence	evidence	NOUN
fbem-15602	88	8	collection	collection	NOUN
fbem-15602	88	9	shall	shall	AUX
fbem-15602	88	10	be	be	AUX
fbem-15602	88	11	carried	carry	VERB
fbem-15602	88	12	out	out	ADP
fbem-15602	88	13	to	to	PART
fbem-15602	88	14	form	form	VERB
fbem-15602	88	15	audit	audit	NOUN
fbem-15602	88	16	evidence	evidence	NOUN
fbem-15602	88	17	.	.	PUNCT
fbem-15602	89	1	it	it	PRON
fbem-15602	89	2	is	be	AUX
fbem-15602	89	3	important	important	ADJ
fbem-15602	89	4	to	to	PART
fbem-15602	89	5	note	note	VERB
fbem-15602	89	6	that	that	SCONJ
fbem-15602	89	7	the	the	DET
fbem-15602	89	8	follow	follow	VERB
fbem-15602	89	9	-	-	PUNCT
fbem-15602	89	10	up	up	ADP
fbem-15602	89	11	audit	audit	NOUN
fbem-15602	89	12	of	of	ADP
fbem-15602	89	13	the	the	DET
fbem-15602	89	14	implementation	implementation	NOUN
fbem-15602	89	15	of	of	ADP
fbem-15602	89	16	tax	tax	NOUN
fbem-15602	89	17	reduction	reduction	NOUN
fbem-15602	89	18	and	and	CCONJ
fbem-15602	89	19	fee	fee	NOUN
fbem-15602	89	20	reduction	reduction	NOUN
fbem-15602	89	21	policies	policy	NOUN
fbem-15602	89	22	is	be	AUX
fbem-15602	89	23	a	a	DET
fbem-15602	89	24	popular	popular	ADJ
fbem-15602	89	25	project	project	NOUN
fbem-15602	89	26	that	that	PRON
fbem-15602	89	27	has	have	AUX
fbem-15602	89	28	been	be	AUX
fbem-15602	89	29	gradually	gradually	ADV
fbem-15602	89	30	carried	carry	VERB
fbem-15602	89	31	out	out	ADP
fbem-15602	89	32	in	in	ADP
fbem-15602	89	33	the	the	DET
fbem-15602	89	34	past	past	ADJ
fbem-15602	89	35	two	two	NUM
fbem-15602	89	36	years	year	NOUN
fbem-15602	89	37	.	.	PUNCT
fbem-15602	90	1	the	the	DET
fbem-15602	90	2	experience	experience	NOUN
fbem-15602	90	3	of	of	ADP
fbem-15602	90	4	each	each	DET
fbem-15602	90	5	audit	audit	NOUN
fbem-15602	90	6	project	project	NOUN
fbem-15602	90	7	of	of	ADP
fbem-15602	90	8	tax	tax	NOUN
fbem-15602	90	9	reduction	reduction	NOUN
fbem-15602	90	10	and	and	CCONJ
fbem-15602	90	11	fee	fee	NOUN
fbem-15602	90	12	reduction	reduction	NOUN
fbem-15602	90	13	is	be	AUX
fbem-15602	90	14	valuable	valuable	ADJ
fbem-15602	90	15	and	and	CCONJ
fbem-15602	90	16	is	be	AUX
fbem-15602	90	17	an	an	DET
fbem-15602	90	18	important	important	ADJ
fbem-15602	90	19	reference	reference	NOUN
fbem-15602	90	20	object	object	NOUN
fbem-15602	90	21	for	for	ADP
fbem-15602	90	22	similar	similar	ADJ
fbem-15602	90	23	audit	audit	NOUN
fbem-15602	90	24	projects	project	NOUN
fbem-15602	90	25	in	in	ADP
fbem-15602	90	26	the	the	DET
fbem-15602	90	27	future	future	NOUN
fbem-15602	90	28	.	.	PUNCT
fbem-15602	91	1	therefore	therefore	ADV
fbem-15602	91	2	,	,	PUNCT
fbem-15602	91	3	the	the	DET
fbem-15602	91	4	big	big	ADJ
fbem-15602	91	5	data	datum	NOUN
fbem-15602	91	6	audit	audit	NOUN
fbem-15602	91	7	process	process	NOUN
fbem-15602	91	8	,	,	PUNCT
fbem-15602	91	9	audit	audit	NOUN
fbem-15602	91	10	indicators	indicator	NOUN
fbem-15602	91	11	set	set	VERB
fbem-15602	91	12	and	and	CCONJ
fbem-15602	91	13	final	final	ADJ
fbem-15602	91	14	audit	audit	NOUN
fbem-15602	91	15	drafts	draft	NOUN
fbem-15602	91	16	constructed	construct	VERB
fbem-15602	91	17	by	by	ADP
fbem-15602	91	18	the	the	DET
fbem-15602	91	19	auditors	auditor	NOUN
fbem-15602	91	20	during	during	ADP
fbem-15602	91	21	the	the	DET
fbem-15602	91	22	audit	audit	NOUN
fbem-15602	91	23	should	should	AUX
fbem-15602	91	24	be	be	AUX
fbem-15602	91	25	stored	store	VERB
fbem-15602	91	26	completely	completely	ADV
fbem-15602	91	27	to	to	PART
fbem-15602	91	28	form	form	VERB
fbem-15602	91	29	audit	audit	NOUN
fbem-15602	91	30	knowledge	knowledge	NOUN
fbem-15602	91	31	and	and	CCONJ
fbem-15602	91	32	summarize	summarize	VERB
fbem-15602	91	33	experiences	experience	NOUN
fbem-15602	91	34	and	and	CCONJ
fbem-15602	91	35	lessons	lesson	NOUN
fbem-15602	91	36	.	.	PUNCT
fbem-15602	92	1	4.6	4.6	NUM
fbem-15602	92	2	.	.	PUNCT
fbem-15602	93	1	design	design	NOUN
fbem-15602	93	2	results	result	NOUN
fbem-15602	93	3	through	through	ADP
fbem-15602	93	4	the	the	DET
fbem-15602	93	5	above	above	ADV
fbem-15602	93	6	-	-	PUNCT
fbem-15602	93	7	mentioned	mention	VERB
fbem-15602	93	8	big	big	ADJ
fbem-15602	93	9	data	datum	NOUN
fbem-15602	93	10	audit	audit	NOUN
fbem-15602	93	11	steps	step	NOUN
fbem-15602	93	12	,	,	PUNCT
fbem-15602	93	13	auditors	auditor	NOUN
fbem-15602	93	14	not	not	PART
fbem-15602	93	15	only	only	ADV
fbem-15602	93	16	obtain	obtain	VERB
fbem-15602	93	17	reliable	reliable	ADJ
fbem-15602	93	18	audit	audit	NOUN
fbem-15602	93	19	data	datum	NOUN
fbem-15602	93	20	,	,	PUNCT
fbem-15602	93	21	but	but	CCONJ
fbem-15602	93	22	also	also	ADV
fbem-15602	93	23	quickly	quickly	ADV
fbem-15602	93	24	。	。	PUNCT
fbem-15602	93	25	accurately	accurately	ADV
fbem-15602	93	26	locate	locate	VERB
fbem-15602	93	27	audit	audit	NOUN
fbem-15602	93	28	doubts	doubt	NOUN
fbem-15602	93	29	and	and	CCONJ
fbem-15602	93	30	extend	extend	VERB
fbem-15602	93	31	the	the	DET
fbem-15602	93	32	evidence	evidence	NOUN
fbem-15602	93	33	collection	collection	NOUN
fbem-15602	93	34	for	for	ADP
fbem-15602	93	35	these	these	DET
fbem-15602	93	36	audit	audit	NOUN
fbem-15602	93	37	doubts	doubt	NOUN
fbem-15602	93	38	.	.	PUNCT
fbem-15602	94	1	the	the	DET
fbem-15602	94	2	audit	audit	NOUN
fbem-15602	94	3	results	result	NOUN
fbem-15602	94	4	can	can	AUX
fbem-15602	94	5	be	be	AUX
fbem-15602	94	6	obtained	obtain	VERB
fbem-15602	94	7	under	under	ADP
fbem-15602	94	8	the	the	DET
fbem-15602	94	9	guidance	guidance	NOUN
fbem-15602	94	10	of	of	ADP
fbem-15602	94	11	relevant	relevant	ADJ
fbem-15602	94	12	regulations	regulation	NOUN
fbem-15602	94	13	.	.	PUNCT
fbem-15602	95	1	the	the	DET
fbem-15602	95	2	audit	audit	NOUN
fbem-15602	95	3	results	result	NOUN
fbem-15602	95	4	of	of	ADP
fbem-15602	95	5	the	the	DET
fbem-15602	95	6	implementation	implementation	NOUN
fbem-15602	95	7	of	of	ADP
fbem-15602	95	8	the	the	DET
fbem-15602	95	9	tax	tax	NOUN
fbem-15602	95	10	reduction	reduction	NOUN
fbem-15602	95	11	and	and	CCONJ
fbem-15602	95	12	fee	fee	NOUN
fbem-15602	95	13	reduction	reduction	NOUN
fbem-15602	95	14	policy	policy	NOUN
fbem-15602	95	15	should	should	AUX
fbem-15602	95	16	issuing	issue	VERB
fbem-15602	95	17	strictly	strictly	ADV
fbem-15602	95	18	in	in	ADP
fbem-15602	95	19	accordance	accordance	NOUN
fbem-15602	95	20	with	with	ADP
fbem-15602	95	21	the	the	DET
fbem-15602	95	22	audit	audit	NOUN
fbem-15602	95	23	content	content	NOUN
fbem-15602	95	24	and	and	CCONJ
fbem-15602	95	25	various	various	ADJ
fbem-15602	95	26	aspects	aspect	NOUN
fbem-15602	95	27	of	of	ADP
fbem-15602	95	28	key	key	ADJ
fbem-15602	95	29	concerns	concern	NOUN
fbem-15602	95	30	.	.	PUNCT
fbem-15602	96	1	5	5	X
fbem-15602	96	2	.	.	X
fbem-15602	96	3	suggestions	suggestion	NOUN
fbem-15602	96	4	for	for	ADP
fbem-15602	96	5	tracking	tracking	NOUN
fbem-15602	96	6	and	and	CCONJ
fbem-15602	96	7	auditing	audit	VERB
fbem-15602	96	8	the	the	DET
fbem-15602	96	9	implementation	implementation	NOUN
fbem-15602	96	10	of	of	ADP
fbem-15602	96	11	tax	tax	NOUN
fbem-15602	96	12	and	and	CCONJ
fbem-15602	96	13	fee	fee	NOUN
fbem-15602	96	14	reduction	reduction	NOUN
fbem-15602	96	15	policies	policy	NOUN
fbem-15602	96	16	promoted	promote	VERB
fbem-15602	96	17	by	by	ADP
fbem-15602	96	18	big	big	ADJ
fbem-15602	96	19	data	datum	NOUN
fbem-15602	96	20	technology	technology	NOUN
fbem-15602	96	21	5.1	5.1	NUM
fbem-15602	96	22	.	.	PUNCT
fbem-15602	96	23	develop	develop	VERB
fbem-15602	96	24	institutional	institutional	ADJ
fbem-15602	96	25	norms	norm	NOUN
fbem-15602	96	26	for	for	ADP
fbem-15602	96	27	the	the	DET
fbem-15602	96	28	data	data	NOUN
fbem-15602	96	29	process	process	NOUN
fbem-15602	96	30	data	datum	NOUN
fbem-15602	96	31	is	be	AUX
fbem-15602	96	32	always	always	ADV
fbem-15602	96	33	the	the	DET
fbem-15602	96	34	core	core	NOUN
fbem-15602	96	35	of	of	ADP
fbem-15602	96	36	big	big	ADJ
fbem-15602	96	37	data	datum	NOUN
fbem-15602	96	38	auditing	auditing	NOUN
fbem-15602	96	39	,	,	PUNCT
fbem-15602	96	40	and	and	CCONJ
fbem-15602	96	41	when	when	SCONJ
fbem-15602	96	42	revising	revise	VERB
fbem-15602	96	43	big	big	ADJ
fbem-15602	96	44	data	datum	NOUN
fbem-15602	96	45	auditing	auditing	NOUN
fbem-15602	96	46	standards	standard	NOUN
fbem-15602	96	47	,	,	PUNCT
fbem-15602	96	48	it	it	PRON
fbem-15602	96	49	is	be	AUX
fbem-15602	96	50	necessary	necessary	ADJ
fbem-15602	96	51	to	to	PART
fbem-15602	96	52	improve	improve	VERB
fbem-15602	96	53	the	the	DET
fbem-15602	96	54	data	datum	NOUN
fbem-15602	96	55	related	relate	VERB
fbem-15602	96	56	aspects。institutional	aspects。institutional	ADJ
fbem-15602	96	57	norms	norm	NOUN
fbem-15602	96	58	for	for	ADP
fbem-15602	96	59	each	each	DET
fbem-15602	96	60	link	link	NOUN
fbem-15602	96	61	.	.	PUNCT
fbem-15602	97	1	in	in	ADP
fbem-15602	97	2	228	228	NUM
fbem-15602	97	3	specific	specific	ADJ
fbem-15602	97	4	big	big	ADJ
fbem-15602	97	5	data	datum	NOUN
fbem-15602	97	6	audits	audits	NOUN
fbem-15602	97	7	,	,	PUNCT
fbem-15602	97	8	the	the	DET
fbem-15602	97	9	data	data	NOUN
fbem-15602	97	10	stage	stage	NOUN
fbem-15602	97	11	mainly	mainly	ADV
fbem-15602	97	12	involves	involve	VERB
fbem-15602	97	13	data	data	NOUN
fbem-15602	97	14	collection	collection	NOUN
fbem-15602	97	15	and	and	CCONJ
fbem-15602	97	16	data	datum	NOUN
fbem-15602	97	17	prediction	prediction	NOUN
fbem-15602	97	18	processing	processing	NOUN
fbem-15602	97	19	and	and	CCONJ
fbem-15602	97	20	data	datum	NOUN
fbem-15602	97	21	storage	storage	NOUN
fbem-15602	97	22	.	.	PUNCT
fbem-15602	98	1	as	as	ADP
fbem-15602	98	2	for	for	ADP
fbem-15602	98	3	the	the	DET
fbem-15602	98	4	audit	audit	NOUN
fbem-15602	98	5	object	object	NOUN
fbem-15602	98	6	,	,	PUNCT
fbem-15602	98	7	we	we	PRON
fbem-15602	98	8	strictly	strictly	ADV
fbem-15602	98	9	urge	urge	VERB
fbem-15602	98	10	the	the	DET
fbem-15602	98	11	audited	audited	ADJ
fbem-15602	98	12	unit	unit	NOUN
fbem-15602	98	13	to	to	PART
fbem-15602	98	14	cooperate	cooperate	VERB
fbem-15602	98	15	with	with	ADP
fbem-15602	98	16	the	the	DET
fbem-15602	98	17	requirements	requirement	NOUN
fbem-15602	98	18	of	of	ADP
fbem-15602	98	19	the	the	DET
fbem-15602	98	20	audit	audit	NOUN
fbem-15602	98	21	authority	authority	NOUN
fbem-15602	98	22	and	and	CCONJ
fbem-15602	98	23	provide	provide	VERB
fbem-15602	98	24	the	the	DET
fbem-15602	98	25	necessary	necessary	ADJ
fbem-15602	98	26	data	datum	NOUN
fbem-15602	98	27	and	and	CCONJ
fbem-15602	98	28	information	information	NOUN
fbem-15602	98	29	for	for	ADP
fbem-15602	98	30	the	the	DET
fbem-15602	98	31	audit	audit	NOUN
fbem-15602	98	32	in	in	ADP
fbem-15602	98	33	a	a	DET
fbem-15602	98	34	timely	timely	ADJ
fbem-15602	98	35	and	and	CCONJ
fbem-15602	98	36	proactive	proactive	ADJ
fbem-15602	98	37	manner	manner	NOUN
fbem-15602	98	38	.	.	PUNCT
fbem-15602	99	1	for	for	ADP
fbem-15602	99	2	audit	audit	NOUN
fbem-15602	99	3	units	unit	NOUN
fbem-15602	99	4	that	that	PRON
fbem-15602	99	5	delay	delay	VERB
fbem-15602	99	6	providing	provide	VERB
fbem-15602	99	7	data	datum	NOUN
fbem-15602	99	8	or	or	CCONJ
fbem-15602	99	9	intentionally	intentionally	ADV
fbem-15602	99	10	fail	fail	VERB
fbem-15602	99	11	to	to	PART
fbem-15602	99	12	cooperate	cooperate	VERB
fbem-15602	99	13	,	,	PUNCT
fbem-15602	99	14	relevant	relevant	ADJ
fbem-15602	99	15	national	national	ADJ
fbem-15602	99	16	departments	department	NOUN
fbem-15602	99	17	shall	shall	AUX
fbem-15602	99	18	promptly	promptly	ADV
fbem-15602	99	19	hold	hold	VERB
fbem-15602	99	20	the	the	DET
fbem-15602	99	21	responsible	responsible	ADJ
fbem-15602	99	22	persons	person	NOUN
fbem-15602	99	23	of	of	ADP
fbem-15602	99	24	the	the	DET
fbem-15602	99	25	units	unit	NOUN
fbem-15602	99	26	accountable	accountable	ADJ
fbem-15602	99	27	.	.	PUNCT
fbem-15602	100	1	as	as	ADP
fbem-15602	100	2	for	for	ADP
fbem-15602	100	3	the	the	DET
fbem-15602	100	4	auditing	auditing	NOUN
fbem-15602	100	5	entity	entity	NOUN
fbem-15602	100	6	,	,	PUNCT
fbem-15602	100	7	the	the	DET
fbem-15602	100	8	auditing	auditing	NOUN
fbem-15602	100	9	authority	authority	NOUN
fbem-15602	100	10	should	should	AUX
fbem-15602	100	11	establish	establish	VERB
fbem-15602	100	12	standard	standard	ADJ
fbem-15602	100	13	specifications	specification	NOUN
fbem-15602	100	14	for	for	ADP
fbem-15602	100	15	the	the	DET
fbem-15602	100	16	collection	collection	NOUN
fbem-15602	100	17	of	of	ADP
fbem-15602	100	18	auditing	auditing	NOUN
fbem-15602	100	19	data	datum	NOUN
fbem-15602	100	20	.	.	PUNCT
fbem-15602	101	1	when	when	SCONJ
fbem-15602	101	2	formulating	formulate	VERB
fbem-15602	101	3	standards	standard	NOUN
fbem-15602	101	4	and	and	CCONJ
fbem-15602	101	5	specifications	specification	NOUN
fbem-15602	101	6	for	for	ADP
fbem-15602	101	7	audit	audit	NOUN
fbem-15602	101	8	data	datum	NOUN
fbem-15602	101	9	collection	collection	NOUN
fbem-15602	101	10	,	,	PUNCT
fbem-15602	101	11	audit	audit	NOUN
fbem-15602	101	12	agencies	agency	NOUN
fbem-15602	101	13	should	should	AUX
fbem-15602	101	14	pay	pay	VERB
fbem-15602	101	15	special	special	ADJ
fbem-15602	101	16	attention	attention	NOUN
fbem-15602	101	17	to	to	ADP
fbem-15602	101	18	the	the	DET
fbem-15602	101	19	scope	scope	NOUN
fbem-15602	101	20	,	,	PUNCT
fbem-15602	101	21	content	content	NOUN
fbem-15602	101	22	,	,	PUNCT
fbem-15602	101	23	and	and	CCONJ
fbem-15602	101	24	collection	collection	NOUN
fbem-15602	101	25	cycle	cycle	NOUN
fbem-15602	101	26	of	of	ADP
fbem-15602	101	27	audit	audit	NOUN
fbem-15602	101	28	data.in	data.in	VERB
fbem-15602	101	29	the	the	DET
fbem-15602	101	30	context	context	NOUN
fbem-15602	101	31	of	of	ADP
fbem-15602	101	32	the	the	DET
fbem-15602	101	33	big	big	ADJ
fbem-15602	101	34	data	data	PROPN
fbem-15602	101	35	era	era	NOUN
fbem-15602	101	36	,	,	PUNCT
fbem-15602	101	37	audit	audit	NOUN
fbem-15602	101	38	agencies	agency	NOUN
fbem-15602	101	39	often	often	ADV
fbem-15602	101	40	perform	perform	VERB
fbem-15602	101	41	data	datum	NOUN
fbem-15602	101	42	correlation	correlation	NOUN
fbem-15602	101	43	analysis	analysis	NOUN
fbem-15602	101	44	on	on	ADP
fbem-15602	101	45	data	datum	NOUN
fbem-15602	101	46	from	from	ADP
fbem-15602	101	47	multiple	multiple	ADJ
fbem-15602	101	48	departments	department	NOUN
fbem-15602	101	49	simultaneously	simultaneously	ADV
fbem-15602	101	50	analysis	analysis	NOUN
fbem-15602	101	51	.	.	PUNCT
fbem-15602	102	1	audit	audit	NOUN
fbem-15602	102	2	data	datum	NOUN
fbem-15602	102	3	comes	come	VERB
fbem-15602	102	4	from	from	ADP
fbem-15602	102	5	different	different	ADJ
fbem-15602	102	6	departments	department	NOUN
fbem-15602	102	7	and	and	CCONJ
fbem-15602	102	8	units	unit	NOUN
fbem-15602	102	9	,	,	PUNCT
fbem-15602	102	10	and	and	CCONJ
fbem-15602	102	11	there	there	PRON
fbem-15602	102	12	are	be	VERB
fbem-15602	102	13	significant	significant	ADJ
fbem-15602	102	14	differences	difference	NOUN
fbem-15602	102	15	in	in	ADP
fbem-15602	102	16	the	the	DET
fbem-15602	102	17	generated	generate	VERB
fbem-15602	102	18	data	datum	NOUN
fbem-15602	102	19	.	.	PUNCT
fbem-15602	103	1	therefore	therefore	ADV
fbem-15602	103	2	,	,	PUNCT
fbem-15602	103	3	auditors	auditor	NOUN
fbem-15602	103	4	often	often	ADV
fbem-15602	103	5	need	need	VERB
fbem-15602	103	6	to	to	PART
fbem-15602	103	7	spend	spend	VERB
fbem-15602	103	8	a	a	DET
fbem-15602	103	9	lot	lot	NOUN
fbem-15602	103	10	of	of	ADP
fbem-15602	103	11	time	time	NOUN
fbem-15602	103	12	and	and	CCONJ
fbem-15602	103	13	effort	effort	NOUN
fbem-15602	103	14	preprocessing	preprocesse	VERB
fbem-15602	103	15	these	these	DET
fbem-15602	103	16	data	datum	NOUN
fbem-15602	103	17	to	to	PART
fbem-15602	103	18	meet	meet	VERB
fbem-15602	103	19	the	the	DET
fbem-15602	103	20	requirements	requirement	NOUN
fbem-15602	103	21	of	of	ADP
fbem-15602	103	22	data	datum	NOUN
fbem-15602	103	23	analysis	analysis	NOUN
fbem-15602	103	24	.	.	PUNCT
fbem-15602	104	1	this	this	DET
fbem-15602	104	2	phenomenon	phenomenon	NOUN
fbem-15602	104	3	can	can	AUX
fbem-15602	104	4	not	not	PART
fbem-15602	104	5	be	be	AUX
fbem-15602	104	6	solved	solve	VERB
fbem-15602	104	7	by	by	ADP
fbem-15602	104	8	auditing	auditing	NOUN
fbem-15602	104	9	agencies	agency	NOUN
fbem-15602	104	10	.	.	PUNCT
fbem-15602	105	1	when	when	SCONJ
fbem-15602	105	2	formulating	formulate	VERB
fbem-15602	105	3	industry	industry	NOUN
fbem-15602	105	4	data	datum	NOUN
fbem-15602	105	5	standards	standard	NOUN
fbem-15602	105	6	and	and	CCONJ
fbem-15602	105	7	specifications	specification	NOUN
fbem-15602	105	8	,	,	PUNCT
fbem-15602	105	9	relevant	relevant	ADJ
fbem-15602	105	10	national	national	ADJ
fbem-15602	105	11	departments	department	NOUN
fbem-15602	105	12	should	should	AUX
fbem-15602	105	13	fully	fully	ADV
fbem-15602	105	14	consider	consider	VERB
fbem-15602	105	15	the	the	DET
fbem-15602	105	16	requirements	requirement	NOUN
fbem-15602	105	17	of	of	ADP
fbem-15602	105	18	audit	audit	NOUN
fbem-15602	105	19	agencies	agency	NOUN
fbem-15602	105	20	for	for	ADP
fbem-15602	105	21	audit	audit	NOUN
fbem-15602	105	22	data	datum	NOUN
fbem-15602	105	23	,	,	PUNCT
fbem-15602	105	24	so	so	SCONJ
fbem-15602	105	25	that	that	SCONJ
fbem-15602	105	26	the	the	DET
fbem-15602	105	27	data	datum	NOUN
fbem-15602	105	28	of	of	ADP
fbem-15602	105	29	each	each	DET
fbem-15602	105	30	department	department	NOUN
fbem-15602	105	31	can	can	AUX
fbem-15602	105	32	be	be	AUX
fbem-15602	105	33	used	use	VERB
fbem-15602	105	34	more	more	ADV
fbem-15602	105	35	efficiently	efficiently	ADV
fbem-15602	105	36	and	and	CCONJ
fbem-15602	105	37	conveniently	conveniently	ADV
fbem-15602	105	38	by	by	ADP
fbem-15602	105	39	audit	audit	NOUN
fbem-15602	105	40	agencies	agency	NOUN
fbem-15602	105	41	.	.	PUNCT
fbem-15602	106	1	establishing	establish	VERB
fbem-15602	106	2	a	a	DET
fbem-15602	106	3	sound	sound	ADJ
fbem-15602	106	4	and	and	CCONJ
fbem-15602	106	5	standardized	standardized	ADJ
fbem-15602	106	6	system	system	NOUN
fbem-15602	106	7	is	be	AUX
fbem-15602	106	8	the	the	DET
fbem-15602	106	9	best	good	ADJ
fbem-15602	106	10	measure	measure	NOUN
fbem-15602	106	11	to	to	PART
fbem-15602	106	12	prevent	prevent	VERB
fbem-15602	106	13	risks	risk	NOUN
fbem-15602	106	14	.	.	PUNCT
fbem-15602	107	1	audit	audit	NOUN
fbem-15602	107	2	agencies	agency	NOUN
fbem-15602	107	3	must	must	AUX
fbem-15602	107	4	develop	develop	VERB
fbem-15602	107	5	sound	sound	ADJ
fbem-15602	107	6	data	datum	NOUN
fbem-15602	107	7	management	management	NOUN
fbem-15602	107	8	systems	system	NOUN
fbem-15602	107	9	and	and	CCONJ
fbem-15602	107	10	ensure	ensure	VERB
fbem-15602	107	11	that	that	SCONJ
fbem-15602	107	12	these	these	DET
fbem-15602	107	13	systems	system	NOUN
fbem-15602	107	14	are	be	AUX
fbem-15602	107	15	strictly	strictly	ADV
fbem-15602	107	16	implemented	implement	VERB
fbem-15602	107	17	.	.	PUNCT
fbem-15602	108	1	the	the	DET
fbem-15602	108	2	data	data	NOUN
fbem-15602	108	3	management	management	NOUN
fbem-15602	108	4	system	system	NOUN
fbem-15602	108	5	should	should	AUX
fbem-15602	108	6	focus	focus	VERB
fbem-15602	108	7	on	on	ADP
fbem-15602	108	8	the	the	DET
fbem-15602	108	9	security	security	NOUN
fbem-15602	108	10	of	of	ADP
fbem-15602	108	11	audit	audit	NOUN
fbem-15602	108	12	data	datum	NOUN
fbem-15602	108	13	during	during	ADP
fbem-15602	108	14	transfer	transfer	NOUN
fbem-15602	108	15	,	,	PUNCT
fbem-15602	108	16	storage	storage	NOUN
fbem-15602	108	17	,	,	PUNCT
fbem-15602	108	18	and	and	CCONJ
fbem-15602	108	19	use	use	NOUN
fbem-15602	108	20	.	.	PUNCT
fbem-15602	109	1	in	in	ADP
fbem-15602	109	2	addition	addition	NOUN
fbem-15602	109	3	,	,	PUNCT
fbem-15602	109	4	emergency	emergency	NOUN
fbem-15602	109	5	handling	handling	NOUN
fbem-15602	109	6	standards	standard	NOUN
fbem-15602	109	7	should	should	AUX
fbem-15602	109	8	be	be	AUX
fbem-15602	109	9	established	establish	VERB
fbem-15602	109	10	for	for	ADP
fbem-15602	109	11	possible	possible	ADJ
fbem-15602	109	12	events	event	NOUN
fbem-15602	109	13	such	such	ADJ
fbem-15602	109	14	as	as	ADP
fbem-15602	109	15	data	datum	NOUN
fbem-15602	109	16	loss	loss	NOUN
fbem-15602	109	17	and	and	CCONJ
fbem-15602	109	18	data	datum	NOUN
fbem-15602	109	19	leakage	leakage	NOUN
fbem-15602	109	20	,	,	PUNCT
fbem-15602	109	21	in	in	ADP
fbem-15602	109	22	order	order	NOUN
fbem-15602	109	23	to	to	PART
fbem-15602	109	24	minimize	minimize	VERB
fbem-15602	109	25	the	the	DET
fbem-15602	109	26	negative	negative	ADJ
fbem-15602	109	27	impact	impact	NOUN
fbem-15602	109	28	of	of	ADP
fbem-15602	109	29	data	datum	NOUN
fbem-15602	109	30	management	management	NOUN
fbem-15602	109	31	errors	error	NOUN
fbem-15602	109	32	.	.	PUNCT
fbem-15602	110	1	5.2	5.2	NUM
fbem-15602	110	2	.	.	PUNCT
fbem-15602	110	3	actively	actively	ADV
fbem-15602	110	4	promoting	promote	VERB
fbem-15602	110	5	the	the	DET
fbem-15602	110	6	application	application	NOUN
fbem-15602	110	7	of	of	ADP
fbem-15602	110	8	more	more	ADV
fbem-15602	110	9	efficient	efficient	ADJ
fbem-15602	110	10	big	big	ADJ
fbem-15602	110	11	data	datum	NOUN
fbem-15602	110	12	technology	technology	NOUN
fbem-15602	110	13	in	in	ADP
fbem-15602	110	14	auditing	audit	VERB
fbem-15602	110	15	the	the	DET
fbem-15602	110	16	national	national	ADJ
fbem-15602	110	17	audit	audit	NOUN
fbem-15602	110	18	office	office	NOUN
fbem-15602	110	19	has	have	AUX
fbem-15602	110	20	always	always	ADV
fbem-15602	110	21	been	be	AUX
fbem-15602	110	22	encouraging	encourage	VERB
fbem-15602	110	23	innovative	innovative	ADJ
fbem-15602	110	24	audit	audit	NOUN
fbem-15602	110	25	techniques	technique	NOUN
fbem-15602	110	26	and	and	CCONJ
fbem-15602	110	27	methods	method	NOUN
fbem-15602	110	28	.	.	PUNCT
fbem-15602	111	1	auditors	auditor	NOUN
fbem-15602	111	2	should	should	AUX
fbem-15602	111	3	actively	actively	ADV
fbem-15602	111	4	respond	respond	VERB
fbem-15602	111	5	to	to	ADP
fbem-15602	111	6	the	the	DET
fbem-15602	111	7	number	number	NOUN
fbem-15602	111	8	zhao	zhao	PROPN
fbem-15602	111	9	actively	actively	ADV
fbem-15602	111	10	explores	explore	VERB
fbem-15602	111	11	the	the	DET
fbem-15602	111	12	application	application	NOUN
fbem-15602	111	13	of	of	ADP
fbem-15602	111	14	advanced	advanced	ADJ
fbem-15602	111	15	and	and	CCONJ
fbem-15602	111	16	efficient	efficient	ADJ
fbem-15602	111	17	big	big	ADJ
fbem-15602	111	18	data	datum	NOUN
fbem-15602	111	19	technology	technology	NOUN
fbem-15602	111	20	tools	tool	NOUN
fbem-15602	111	21	on	on	ADP
fbem-15602	111	22	the	the	DET
fbem-15602	111	23	basis	basis	NOUN
fbem-15602	111	24	of	of	ADP
fbem-15602	111	25	existing	exist	VERB
fbem-15602	111	26	structuredqueries	structuredquerie	NOUN
fbem-15602	111	27	.	.	PUNCT
fbem-15602	112	1	order	order	NOUN
fbem-15602	112	2	.	.	PUNCT
fbem-15602	113	1	previously	previously	ADV
fbem-15602	113	2	,	,	PUNCT
fbem-15602	113	3	many	many	ADJ
fbem-15602	113	4	audit	audit	NOUN
fbem-15602	113	5	agencies	agency	NOUN
fbem-15602	113	6	have	have	AUX
fbem-15602	113	7	actively	actively	ADV
fbem-15602	113	8	introduced	introduce	VERB
fbem-15602	113	9	big	big	ADJ
fbem-15602	113	10	data	datum	NOUN
fbem-15602	113	11	technology	technology	NOUN
fbem-15602	113	12	into	into	ADP
fbem-15602	113	13	audit	audit	NOUN
fbem-15602	113	14	projects	project	NOUN
fbem-15602	113	15	and	and	CCONJ
fbem-15602	113	16	achieved	achieve	VERB
fbem-15602	113	17	good	good	ADJ
fbem-15602	113	18	results	result	NOUN
fbem-15602	113	19	.	.	PUNCT
fbem-15602	114	1	for	for	ADP
fbem-15602	114	2	structured	structured	ADJ
fbem-15602	114	3	data	datum	NOUN
fbem-15602	114	4	,	,	PUNCT
fbem-15602	114	5	auditors	auditor	NOUN
fbem-15602	114	6	can	can	AUX
fbem-15602	114	7	directly	directly	ADV
fbem-15602	114	8	access	access	VERB
fbem-15602	114	9	stored	store	VERB
fbem-15602	114	10	data	datum	NOUN
fbem-15602	114	11	through	through	ADP
fbem-15602	114	12	neo4j	neo4j	PROPN
fbem-15602	114	13	graphical	graphical	ADJ
fbem-15602	114	14	data	datum	NOUN
fbem-15602	114	15	.	.	PUNCT
fbem-15602	115	1	for	for	ADP
fbem-15602	115	2	unstructured	unstructured	ADJ
fbem-15602	115	3	data	datum	NOUN
fbem-15602	115	4	,	,	PUNCT
fbem-15602	115	5	auditors	auditor	NOUN
fbem-15602	115	6	need	need	VERB
fbem-15602	115	7	to	to	PART
fbem-15602	115	8	write	write	VERB
fbem-15602	115	9	database	database	NOUN
fbem-15602	115	10	code	code	NOUN
fbem-15602	115	11	statements	statement	NOUN
fbem-15602	115	12	,	,	PUNCT
fbem-15602	115	13	and	and	CCONJ
fbem-15602	115	14	neo4j	neo4j	PROPN
fbem-15602	115	15	graphic	graphic	ADJ
fbem-15602	115	16	data	datum	NOUN
fbem-15602	115	17	needs	need	VERB
fbem-15602	115	18	to	to	PART
fbem-15602	115	19	be	be	AUX
fbem-15602	115	20	read	read	VERB
fbem-15602	115	21	and	and	CCONJ
fbem-15602	115	22	stored	store	VERB
fbem-15602	115	23	by	by	ADP
fbem-15602	115	24	running	run	VERB
fbem-15602	115	25	code	code	NOUN
fbem-15602	115	26	statements	statement	NOUN
fbem-15602	115	27	.	.	PUNCT
fbem-15602	116	1	in	in	ADP
fbem-15602	116	2	the	the	DET
fbem-15602	116	3	tracking	tracking	NOUN
fbem-15602	116	4	audit	audit	NOUN
fbem-15602	116	5	of	of	ADP
fbem-15602	116	6	the	the	DET
fbem-15602	116	7	implementation	implementation	NOUN
fbem-15602	116	8	of	of	ADP
fbem-15602	116	9	tax	tax	NOUN
fbem-15602	116	10	and	and	CCONJ
fbem-15602	116	11	fee	fee	NOUN
fbem-15602	116	12	reduction	reduction	NOUN
fbem-15602	116	13	policies	policy	NOUN
fbem-15602	116	14	,	,	PUNCT
fbem-15602	116	15	a	a	DET
fbem-15602	116	16	large	large	ADJ
fbem-15602	116	17	amount	amount	NOUN
fbem-15602	116	18	of	of	ADP
fbem-15602	116	19	audit	audit	NOUN
fbem-15602	116	20	data	datum	NOUN
fbem-15602	116	21	is	be	AUX
fbem-15602	116	22	stored	store	VERB
fbem-15602	116	23	in	in	ADP
fbem-15602	116	24	an	an	DET
fbem-15602	116	25	unstructured	unstructured	ADJ
fbem-15602	116	26	form	form	NOUN
fbem-15602	116	27	.	.	PUNCT
fbem-15602	117	1	unstructured	unstructured	ADJ
fbem-15602	117	2	data	datum	NOUN
fbem-15602	117	3	processing	processing	NOUN
fbem-15602	117	4	is	be	AUX
fbem-15602	117	5	relatively	relatively	ADV
fbem-15602	117	6	complex	complex	ADJ
fbem-15602	117	7	and	and	CCONJ
fbem-15602	117	8	requires	require	VERB
fbem-15602	117	9	high	high	ADJ
fbem-15602	117	10	technical	technical	ADJ
fbem-15602	117	11	capabilities	capability	NOUN
fbem-15602	117	12	.	.	PUNCT
fbem-15602	118	1	auditors	auditor	NOUN
fbem-15602	118	2	need	need	VERB
fbem-15602	118	3	to	to	PART
fbem-15602	118	4	spend	spend	VERB
fbem-15602	118	5	a	a	DET
fbem-15602	118	6	lot	lot	NOUN
fbem-15602	118	7	of	of	ADP
fbem-15602	118	8	time	time	NOUN
fbem-15602	118	9	and	and	CCONJ
fbem-15602	118	10	energy	energy	NOUN
fbem-15602	118	11	processing	processing	NOUN
fbem-15602	118	12	unstructured	unstructured	ADJ
fbem-15602	118	13	data	datum	NOUN
fbem-15602	118	14	.	.	PUNCT
fbem-15602	119	1	to	to	PART
fbem-15602	119	2	change	change	VERB
fbem-15602	119	3	this	this	DET
fbem-15602	119	4	situation	situation	NOUN
fbem-15602	119	5	,	,	PUNCT
fbem-15602	119	6	it	it	PRON
fbem-15602	119	7	is	be	AUX
fbem-15602	119	8	recommended	recommend	VERB
fbem-15602	119	9	that	that	SCONJ
fbem-15602	119	10	auditors	auditor	NOUN
fbem-15602	119	11	actively	actively	ADV
fbem-15602	119	12	apply	apply	VERB
fbem-15602	119	13	more	more	ADV
fbem-15602	119	14	efficient	efficient	ADJ
fbem-15602	119	15	big	big	ADJ
fbem-15602	119	16	data	datum	NOUN
fbem-15602	119	17	technology	technology	NOUN
fbem-15602	119	18	tools	tool	NOUN
fbem-15602	119	19	.	.	PUNCT
fbem-15602	120	1	5.3	5.3	NUM
fbem-15602	120	2	.	.	PUNCT
fbem-15602	120	3	accelerate	accelerate	VERB
fbem-15602	120	4	the	the	DET
fbem-15602	120	5	cultivation	cultivation	NOUN
fbem-15602	120	6	of	of	ADP
fbem-15602	120	7	big	big	ADJ
fbem-15602	120	8	data	datum	NOUN
fbem-15602	120	9	auditing	auditing	NOUN
fbem-15602	120	10	talents	talent	NOUN
fbem-15602	120	11	the	the	DET
fbem-15602	120	12	professional	professional	ADJ
fbem-15602	120	13	competence	competence	NOUN
fbem-15602	120	14	of	of	ADP
fbem-15602	120	15	auditors	auditor	NOUN
fbem-15602	120	16	is	be	AUX
fbem-15602	120	17	a	a	DET
fbem-15602	120	18	key	key	ADJ
fbem-15602	120	19	factor	factor	NOUN
fbem-15602	120	20	in	in	ADP
fbem-15602	120	21	determining	determine	VERB
fbem-15602	120	22	the	the	DET
fbem-15602	120	23	quality	quality	NOUN
fbem-15602	120	24	of	of	ADP
fbem-15602	120	25	audit	audit	NOUN
fbem-15602	120	26	projects	project	NOUN
fbem-15602	120	27	.	.	PUNCT
fbem-15602	121	1	if	if	SCONJ
fbem-15602	121	2	there	there	PRON
fbem-15602	121	3	is	be	VERB
fbem-15602	121	4	a	a	DET
fbem-15602	121	5	shortage	shortage	NOUN
fbem-15602	121	6	of	of	ADP
fbem-15602	121	7	auditors	auditor	NOUN
fbem-15602	121	8	.	.	PUNCT
fbem-15602	122	1	without	without	ADP
fbem-15602	122	2	professional	professional	ADJ
fbem-15602	122	3	competence	competence	NOUN
fbem-15602	122	4	in	in	ADP
fbem-15602	122	5	big	big	ADJ
fbem-15602	122	6	data	datum	NOUN
fbem-15602	122	7	auditing	auditing	NOUN
fbem-15602	122	8	,	,	PUNCT
fbem-15602	122	9	the	the	DET
fbem-15602	122	10	quality	quality	NOUN
fbem-15602	122	11	of	of	ADP
fbem-15602	122	12	big	big	ADJ
fbem-15602	122	13	data	datum	NOUN
fbem-15602	122	14	auditing	auditing	NOUN
fbem-15602	122	15	can	can	AUX
fbem-15602	122	16	not	not	PART
fbem-15602	122	17	be	be	AUX
fbem-15602	122	18	guaranteed	guarantee	VERB
fbem-15602	122	19	.	.	PUNCT
fbem-15602	123	1	big	big	ADJ
fbem-15602	123	2	data	data	PROPN
fbem-15602	123	3	audit	audit	NOUN
fbem-15602	123	4	review	review	NOUN
fbem-15602	123	5	.	.	PUNCT
fbem-15602	124	1	the	the	DET
fbem-15602	124	2	requirements	requirement	NOUN
fbem-15602	124	3	for	for	ADP
fbem-15602	124	4	the	the	DET
fbem-15602	124	5	professional	professional	ADJ
fbem-15602	124	6	competence	competence	NOUN
fbem-15602	124	7	of	of	ADP
fbem-15602	124	8	accounting	accounting	NOUN
fbem-15602	124	9	personnel	personnel	NOUN
fbem-15602	124	10	are	be	AUX
fbem-15602	124	11	reflected	reflect	VERB
fbem-15602	124	12	in	in	ADP
fbem-15602	124	13	two	two	NUM
fbem-15602	124	14	aspects	aspect	NOUN
fbem-15602	124	15	:	:	PUNCT
fbem-15602	124	16	first	first	ADV
fbem-15602	124	17	,	,	PUNCT
fbem-15602	124	18	the	the	DET
fbem-15602	124	19	ability	ability	NOUN
fbem-15602	124	20	to	to	PART
fbem-15602	124	21	use	use	VERB
fbem-15602	124	22	big	big	ADJ
fbem-15602	124	23	data	datum	NOUN
fbem-15602	124	24	technology	technology	NOUN
fbem-15602	124	25	,	,	PUNCT
fbem-15602	124	26	and	and	CCONJ
fbem-15602	124	27	second	second	ADV
fbem-15602	124	28	,	,	PUNCT
fbem-15602	124	29	the	the	DET
fbem-15602	124	30	auditing	auditing	NOUN
fbem-15602	124	31	industry	industry	NOUN
fbem-15602	124	32	.	.	PUNCT
fbem-15602	125	1	ability	ability	NOUN
fbem-15602	125	2	to	to	PART
fbem-15602	125	3	handle	handle	VERB
fbem-15602	125	4	tasks	task	NOUN
fbem-15602	125	5	.	.	PUNCT
fbem-15602	126	1	auditors	auditor	NOUN
fbem-15602	126	2	must	must	AUX
fbem-15602	126	3	be	be	AUX
fbem-15602	126	4	familiar	familiar	ADJ
fbem-15602	126	5	with	with	ADP
fbem-15602	126	6	the	the	DET
fbem-15602	126	7	audit	audit	NOUN
fbem-15602	126	8	business	business	NOUN
fbem-15602	126	9	process	process	NOUN
fbem-15602	126	10	in	in	ADP
fbem-15602	126	11	order	order	NOUN
fbem-15602	126	12	to	to	PART
fbem-15602	126	13	fully	fully	ADV
fbem-15602	126	14	leverage	leverage	VERB
fbem-15602	126	15	the	the	DET
fbem-15602	126	16	role	role	NOUN
fbem-15602	126	17	of	of	ADP
fbem-15602	126	18	big	big	ADJ
fbem-15602	126	19	data	datum	NOUN
fbem-15602	126	20	technology	technology	NOUN
fbem-15602	126	21	.	.	PUNCT
fbem-15602	127	1	by	by	ADP
fbem-15602	127	2	utilizing	utilize	VERB
fbem-15602	127	3	one	one	PRON
fbem-15602	127	4	's	's	PART
fbem-15602	127	5	own	own	ADJ
fbem-15602	127	6	big	big	ADJ
fbem-15602	127	7	data	datum	NOUN
fbem-15602	127	8	expertise	expertise	NOUN
fbem-15602	127	9	,	,	PUNCT
fbem-15602	127	10	one	one	PRON
fbem-15602	127	11	can	can	AUX
fbem-15602	127	12	quickly	quickly	ADV
fbem-15602	127	13	and	and	CCONJ
fbem-15602	127	14	efficiently	efficiently	ADV
fbem-15602	127	15	connect	connect	VERB
fbem-15602	127	16	the	the	DET
fbem-15602	127	17	relationships	relationship	NOUN
fbem-15602	127	18	between	between	ADP
fbem-15602	127	19	different	different	ADJ
fbem-15602	127	20	parts	part	NOUN
fbem-15602	127	21	of	of	ADP
fbem-15602	127	22	data	datum	NOUN
fbem-15602	127	23	.	.	PUNCT
fbem-15602	128	1	references	reference	NOUN
fbem-15602	128	2	[	[	X
fbem-15602	128	3	1	1	NUM
fbem-15602	128	4	]	]	X
fbem-15602	128	5	huarong	huarong	PROPN
fbem-15602	128	6	bi	bi	PROPN
fbem-15602	128	7	,	,	PUNCT
fbem-15602	128	8	strengthening	strengthen	VERB
fbem-15602	128	9	the	the	DET
fbem-15602	128	10	audit	audit	NOUN
fbem-15602	128	11	of	of	ADP
fbem-15602	128	12	tax	tax	NOUN
fbem-15602	128	13	reduction	reduction	NOUN
fbem-15602	128	14	and	and	CCONJ
fbem-15602	128	15	exemption	exemption	NOUN
fbem-15602	128	16	in	in	ADP
fbem-15602	128	17	local	local	ADJ
fbem-15602	128	18	tax	tax	NOUN
fbem-15602	128	19	audit	audit	NOUN
fbem-15602	128	20	,	,	PUNCT
fbem-15602	128	21	chinese	chinese	ADJ
fbem-15602	128	22	and	and	CCONJ
fbem-15602	128	23	foreign	foreign	ADJ
fbem-15602	128	24	entrepreneurs	entrepreneur	NOUN
fbem-15602	128	25	.	.	PUNCT
fbem-15602	129	1	25(2015	25(2015	NUM
fbem-15602	129	2	)	)	PUNCT
fbem-15602	130	1	,	,	PUNCT
fbem-15602	130	2	p.109	p.109	VERB
fbem-15602	130	3	+	+	NOUN
fbem-15602	130	4	111	111	NUM
fbem-15602	130	5	.	.	PUNCT
fbem-15602	131	1	[	[	X
fbem-15602	131	2	2	2	X
fbem-15602	131	3	]	]	PUNCT
fbem-15602	131	4	ye	ye	PRON
fbem-15602	131	5	li	li	NOUN
fbem-15602	131	6	:	:	PUNCT
fbem-15602	131	7	research	research	NOUN
fbem-15602	131	8	on	on	ADP
fbem-15602	131	9	discipline	discipline	NOUN
fbem-15602	131	10	inspection	inspection	NOUN
fbem-15602	131	11	and	and	CCONJ
fbem-15602	131	12	supervision	supervision	NOUN
fbem-15602	131	13	in	in	ADP
fbem-15602	131	14	chinese	chinese	ADJ
fbem-15602	131	15	towns	town	NOUN
fbem-15602	131	16	and	and	CCONJ
fbem-15602	131	17	towns.(master	towns.(master	PROPN
fbem-15602	131	18	,	,	PUNCT
fbem-15602	131	19	jilin	jilin	PROPN
fbem-15602	131	20	university	university	PROPN
fbem-15602	131	21	,	,	PUNCT
fbem-15602	131	22	china	china	PROPN
fbem-15602	131	23	2017	2017	NUM
fbem-15602	131	24	)	)	PUNCT
fbem-15602	131	25	.	.	PUNCT
fbem-15602	132	1	[	[	X
fbem-15602	132	2	3	3	X
fbem-15602	132	3	]	]	X
fbem-15602	132	4	zhizhuang	zhizhuang	PROPN
fbem-15602	132	5	hong	hong	PROPN
fbem-15602	132	6	:	:	PUNCT
fbem-15602	132	7	research	research	NOUN
fbem-15602	132	8	on	on	ADP
fbem-15602	132	9	application	application	NOUN
fbem-15602	132	10	big	big	ADJ
fbem-15602	132	11	data	datum	NOUN
fbem-15602	132	12	technology	technology	NOUN
fbem-15602	132	13	in	in	ADP
fbem-15602	132	14	policy	policy	NOUN
fbem-15602	132	15	tracking	track	VERB
fbem-15602	132	16	audit(master	audit(master	PROPN
fbem-15602	132	17	,	,	PUNCT
fbem-15602	132	18	zhejiang	zhejiang	PROPN
fbem-15602	132	19	university	university	PROPN
fbem-15602	132	20	of	of	ADP
fbem-15602	132	21	business	business	NOUN
fbem-15602	132	22	and	and	CCONJ
fbem-15602	132	23	technology	technology	NOUN
fbem-15602	132	24	,	,	PUNCT
fbem-15602	132	25	china	china	PROPN
fbem-15602	132	26	2020	2020	NUM
fbem-15602	132	27	)	)	PUNCT
fbem-15602	133	1	[	[	X
fbem-15602	133	2	4	4	X
fbem-15602	133	3	]	]	PUNCT
fbem-15602	133	4	junchen	junchen	ADV
fbem-15602	133	5	,	,	PUNCT
fbem-15602	133	6	research	research	NOUN
fbem-15602	133	7	on	on	ADP
fbem-15602	133	8	innovative	innovative	ADJ
fbem-15602	133	9	audit	audit	NOUN
fbem-15602	133	10	techniques	technique	NOUN
fbem-15602	133	11	and	and	CCONJ
fbem-15602	133	12	methods	method	NOUN
fbem-15602	133	13	driven	drive	VERB
fbem-15602	133	14	by	by	ADP
fbem-15602	133	15	full	full	ADJ
fbem-15602	133	16	audit	audit	NOUN
fbem-15602	133	17	coverage	coverage	NOUN
fbem-15602	133	18	,	,	PUNCT
fbem-15602	133	19	audit	audit	NOUN
fbem-15602	133	20	research	research	NOUN
fbem-15602	133	21	.	.	PUNCT
fbem-15602	134	1	5(2018),p.22	5(2018),p.22	NUM
fbem-15602	134	2	-	-	PUNCT
fbem-15602	134	3	29	29	NUM
fbem-15602	134	4	.	.	PUNCT
fbem-15602	135	1	[	[	X
fbem-15602	135	2	5	5	X
fbem-15602	135	3	]	]	PUNCT
fbem-15602	135	4	nuying	nuye	VERB
fbem-15602	135	5	zhang	zhang	PROPN
fbem-15602	135	6	,	,	PUNCT
fbem-15602	135	7	suggestions	suggestion	NOUN
fbem-15602	135	8	strengthening	strengthen	VERB
fbem-15602	135	9	grassroots	grassroots	ADJ
fbem-15602	135	10	audit	audit	NOUN
fbem-15602	135	11	work	work	NOUN
fbem-15602	135	12	,	,	PUNCT
fbem-15602	135	13	shanxi	shanxi	PROPN
fbem-15602	135	14	finance	finance	PROPN
fbem-15602	135	15	and	and	CCONJ
fbem-15602	135	16	taxation,07(2014)no	taxation,07(2014)no	NOUN
fbem-15602	135	17	.	.	PUNCT
fbem-15602	136	1	425,p.35	425,p.35	NUM
fbem-15602	136	2	-	-	SYM
fbem-15602	136	3	36	36	NUM
fbem-15602	136	4	.	.	PUNCT
fbem-15602	137	1	[	[	X
fbem-15602	137	2	6	6	NUM
fbem-15602	137	3	]	]	PUNCT
fbem-15602	137	4	shuda	shuda	PROPN
fbem-15602	137	5	zhou	zhou	PROPN
fbem-15602	137	6	,	,	PUNCT
fbem-15602	137	7	strengthening	strengthen	VERB
fbem-15602	137	8	audit	audit	NOUN
fbem-15602	137	9	supervision	supervision	NOUN
fbem-15602	137	10	to	to	PART
fbem-15602	137	11	promote	promote	VERB
fbem-15602	137	12	reducing	reduce	VERB
fbem-15602	137	13	the	the	DET
fbem-15602	137	14	burden	burden	NOUN
fbem-15602	137	15	on	on	ADP
fbem-15602	137	16	enterprises	enterprise	NOUN
fbem-15602	137	17	,	,	PUNCT
fbem-15602	137	18	china	china	PROPN
fbem-15602	137	19	small	small	ADJ
fbem-15602	137	20	and	and	CCONJ
fbem-15602	137	21	medium	medium	ADJ
fbem-15602	137	22	enterprises	enterprise	NOUN
fbem-15602	137	23	,	,	PUNCT
fbem-15602	137	24	11(2015)no.240,p.27	11(2015)no.240,p.27	PROPN
fbem-15602	137	25	.	.	PUNCT
fbem-15602	138	1	[	[	X
fbem-15602	138	2	7	7	X
fbem-15602	138	3	]	]	PUNCT
fbem-15602	138	4	research	research	NOUN
fbem-15602	138	5	group	group	NOUN
fbem-15602	138	6	of	of	ADP
fbem-15602	138	7	wuhan	wuhan	PROPN
fbem-15602	138	8	special	special	PROPN
fbem-15602	138	9	mission	mission	NOUN
fbem-15602	138	10	offic	offic	NOUN
fbem-15602	138	11	,	,	PUNCT
fbem-15602	138	12	research	research	NOUN
fbem-15602	138	13	on	on	ADP
fbem-15602	138	14	tracking	track	VERB
fbem-15602	138	15	audit	audit	NOUN
fbem-15602	138	16	innovation	innovation	NOUN
fbem-15602	138	17	and	and	CCONJ
fbem-15602	138	18	development	development	NOUN
fbem-15602	138	19	of	of	ADP
fbem-15602	138	20	implementation	implementation	NOUN
fbem-15602	138	21	of	of	ADP
fbem-15602	138	22	major	major	ADJ
fbem-15602	138	23	national	national	ADJ
fbem-15602	138	24	policy	policy	NOUN
fbem-15602	138	25	measures	measure	NOUN
fbem-15602	138	26	,	,	PUNCT
fbem-15602	138	27	audit	audit	NOUN
fbem-15602	138	28	research	research	NOUN
fbem-15602	138	29	,	,	PUNCT
fbem-15602	138	30	04(2018),p.18	04(2018),p.18	NUM
fbem-15602	138	31	-	-	PUNCT
fbem-15602	138	32	23	23	NUM
fbem-15602	138	33	.	.	PUNCT
fbem-15602	139	1	[	[	X
fbem-15602	139	2	8	8	NUM
fbem-15602	139	3	]	]	PUNCT
fbem-15602	139	4	research	research	NOUN
fbem-15602	139	5	group	group	NOUN
fbem-15602	139	6	of	of	ADP
fbem-15602	139	7	the	the	DET
fbem-15602	139	8	shanghai	shanghai	PROPN
fbem-15602	139	9	special	special	PROPN
fbem-15602	139	10	mission	mission	NOUN
fbem-15602	139	11	office	office	NOUN
fbem-15602	139	12	,	,	PUNCT
fbem-15602	139	13	tracking	tracking	NOUN
fbem-15602	139	14	and	and	CCONJ
fbem-15602	139	15	review	review	NOUN
fbem-15602	139	16	of	of	ADP
fbem-15602	139	17	the	the	DET
fbem-15602	139	18	implementation	implementation	NOUN
fbem-15602	139	19	of	of	ADP
fbem-15602	139	20	big	big	ADJ
fbem-15602	139	21	data	datum	NOUN
fbem-15602	139	22	technology	technology	NOUN
fbem-15602	139	23	in	in	ADP
fbem-15602	139	24	major	major	ADJ
fbem-15602	139	25	national	national	ADJ
fbem-15602	139	26	policy	policy	NOUN
fbem-15602	139	27	measuresapplication	measuresapplication	NOUN
fbem-15602	139	28	research	research	NOUN
fbem-15602	139	29	in	in	ADP
fbem-15602	139	30	accounting	accounting	NOUN
fbem-15602	139	31	,	,	PUNCT
fbem-15602	139	32	audit	audit	NOUN
fbem-15602	139	33	research	research	NOUN
fbem-15602	139	34	,	,	PUNCT
fbem-15602	139	35	02(2020	02(2020	NOUN
fbem-15602	139	36	)	)	PUNCT
fbem-15602	139	37	,	,	PUNCT
fbem-15602	139	38	p.14	p.14	NOUN
fbem-15602	139	39	-	-	X
fbem-15602	139	40	21	21	NUM
fbem-15602	139	41	.	.	PUNCT
fbem-15602	140	1	[	[	X
fbem-15602	140	2	9	9	NUM
fbem-15602	140	3	]	]	X
fbem-15602	140	4	guocheng	guocheng	PROPN
fbem-15602	140	5	liu	liu	PROPN
fbem-15602	140	6	,	,	PUNCT
fbem-15602	140	7	huang	huang	PROPN
fbem-15602	140	8	kun	kun	PROPN
fbem-15602	140	9	,	,	PUNCT
fbem-15602	140	10	research	research	NOUN
fbem-15602	140	11	on	on	ADP
fbem-15602	140	12	the	the	DET
fbem-15602	140	13	tracking	tracking	NOUN
fbem-15602	140	14	audit	audit	NOUN
fbem-15602	140	15	mechanism	mechanism	NOUN
fbem-15602	140	16	of	of	ADP
fbem-15602	140	17	poverty	poverty	NOUN
fbem-15602	140	18	alleviation	alleviation	NOUN
fbem-15602	140	19	policies	policy	NOUN
fbem-15602	140	20	,	,	PUNCT
fbem-15602	140	21	audit	audit	NOUN
fbem-15602	140	22	research	research	NOUN
fbem-15602	140	23	,	,	PUNCT
fbem-15602	140	24	03(2019	03(2019	NUM
fbem-15602	140	25	)	)	PUNCT
fbem-15602	140	26	,	,	PUNCT
fbem-15602	140	27	no.209	no.209	PROPN
fbem-15602	140	28	,	,	PUNCT
fbem-15602	140	29	p.11	p.11	PROPN
fbem-15602	140	30	-	-	X
fbem-15602	140	31	19	19	NUM
fbem-15602	140	32	.	.	PUNCT
fbem-15602	141	1	[	[	X
fbem-15602	141	2	10	10	NUM
fbem-15602	141	3	]	]	X
fbem-15602	141	4	alex	alex	PROPN
fbem-15602	141	5	schara	schara	PROPN
fbem-15602	141	6	schicin	schicin	PROPN
fbem-15602	141	7	,	,	PUNCT
fbem-15602	141	8	tom	tom	PROPN
fbem-15602	141	9	mcbnde	mcbnde	PROPN
fbem-15602	141	10	,	,	PUNCT
fbem-15602	141	11	policy	policy	NOUN
fbem-15602	141	12	analytics	analytic	NOUN
fbem-15602	141	13	and	and	CCONJ
fbem-15602	141	14	accountability	accountability	NOUN
fbem-15602	141	15	mechani	mechani	PROPN
fbem-15602	141	16	sms	sms	PROPN
fbem-15602	141	17	:	:	PUNCT
fbem-15602	141	18	judging	judge	VERB
fbem-15602	141	19	the	the	DET
fbem-15602	141	20	value	value	NOUN
fbem-15602	141	21	for	for	ADP
fbem-15602	141	22	money	money	NOUN
fbem-15602	141	23	of	of	ADP
fbem-15602	141	24	policy	policy	NOUN
fbem-15602	141	25	mplementation	mplementation	NOUN
fbem-15602	141	26	,	,	PUNCT
fbem-15602	141	27	annals	annal	NOUN
fbem-15602	141	28	of	of	ADP
fbem-15602	141	29	operations	operation	NOUN
fbem-15602	141	30	research	research	NOUN
fbem-15602	141	31	,	,	PUNCT
fbem-15602	141	32	01	01	NUM
fbem-15602	141	33	(	(	PUNCT
fbem-15602	141	34	2016	2016	NUM
fbem-15602	141	35	)	)	PUNCT
fbem-15602	141	36	,	,	PUNCT
fbem-15602	141	37	no.236,p.33	no.236,p.33	PROPN
fbem-15602	141	38	-	-	SYM
fbem-15602	141	39	36	36	NUM
fbem-15602	141	40	.	.	PUNCT
fbem-15602	142	1	[	[	X
fbem-15602	142	2	11	11	NUM
fbem-15602	142	3	]	]	X
fbem-15602	142	4	gisléia	gisléia	PROPN
fbem-15602	142	5	benini	benini	PROPN
fbem-15602	142	6	duarte	duarte	PROPN
fbem-15602	142	7	,	,	PUNCT
fbem-15602	142	8	andré	andré	PROPN
fbem-15602	142	9	de	de	PROPN
fbem-15602	142	10	souza	souza	PROPN
fbem-15602	142	11	melo	melo	PROPN
fbem-15602	142	12	,	,	PUNCT
fbem-15602	142	13	diego	diego	PROPN
fbem-15602	142	14	firmino	firmino	PROPN
fbem-15602	142	15	costa	costa	PROPN
fbem-15602	142	16	da	da	PROPN
fbem-15602	142	17	silva	silva	PROPN
fbem-15602	142	18	.	.	PUNCT
fbem-15602	143	1	do	do	AUX
fbem-15602	143	2	government	government	NOUN
fbem-15602	143	3	audits	audits	NOUN
fbem-15602	143	4	reduce	reduce	VERB
fbem-15602	143	5	dengue	dengue	NOUN
fbem-15602	143	6	?	?	PUNCT
fbem-15602	144	1	estimating	estimate	VERB
fbem-15602	144	2	the	the	DET
fbem-15602	144	3	impact	impact	NOUN
fbem-15602	144	4	of	of	ADP
fbem-15602	144	5	federal	federal	ADJ
fbem-15602	144	6	monitoring	monitoring	NOUN
fbem-15602	144	7	lotteries	lotterie	VERB
fbem-15602	144	8	program	program	NOUN
fbem-15602	144	9	on	on	ADP
fbem-15602	144	10	dengue	dengue	NOUN
fbem-15602	144	11	incidence	incidence	NOUN
fbem-15602	144	12	.	.	PUNCT
fbem-15602	145	1	international	international	ADJ
fbem-15602	145	2	journal	journal	PROPN
fbem-15602	145	3	of	of	ADP
fbem-15602	145	4	health	health	NOUN
fbem-15602	145	5	economics	economic	NOUN
fbem-15602	145	6	and	and	CCONJ
fbem-15602	145	7	management	management	NOUN
fbem-15602	145	8	,	,	PUNCT
fbem-15602	145	9	(	(	PUNCT
fbem-15602	145	10	3	3	NUM
fbem-15602	145	11	-	-	SYM
fbem-15602	145	12	4)2019,no.19,p.45	4)2019,no.19,p.45	NUM
fbem-15602	145	13	-	-	PUNCT
fbem-15602	145	14	48	48	NUM
fbem-15602	145	15	.	.	PUNCT
fbem-15602	146	1	[	[	X
fbem-15602	146	2	12	12	NUM
fbem-15602	146	3	]	]	X
fbem-15602	146	4	garry	garry	PROPN
fbem-15602	146	5	kim	kim	PROPN
fbem-15602	146	6	.	.	PUNCT
fbem-15602	147	1	the	the	DET
fbem-15602	147	2	application	application	NOUN
fbem-15602	147	3	of	of	ADP
fbem-15602	147	4	artificial	artificial	ADJ
fbem-15602	147	5	intelligence	intelligence	NOUN
fbem-15602	147	6	in	in	ADP
fbem-15602	147	7	auditing	auditing	NOUN
fbem-15602	147	8	:	:	PUNCT
fbem-15602	147	9	looking	look	VERB
fbem-15602	147	10	back	back	ADV
fbem-15602	147	11	to	to	ADP
fbem-15602	147	12	the	the	DET
fbem-15602	147	13	future.expert	future.expert	PROPN
fbem-15602	147	14	systems	system	NOUN
fbem-15602	147	15	with	with	ADP
fbem-15602	147	16	application	application	NOUN
fbem-15602	147	17	,	,	PUNCT
fbem-15602	147	18	2012,p.90	2012,p.90	NUM
fbem-15602	147	19	-	-	SYM
fbem-15602	147	20	95	95	NUM
fbem-15602	147	21	.	.	PUNCT