id	sid	tid	token	lemma	pos
fbem-1909	1	1	microsoft	microsoft	PROPN
fbem-1909	1	2	word	word	NOUN
fbem-1909	1	3	11-fbem63041排板-64-68.docx	11-fbem63041排板-64-68.docx	NUM
fbem-1909	1	4	frontiers	frontier	NOUN
fbem-1909	1	5	in	in	ADP
fbem-1909	1	6	business	business	NOUN
fbem-1909	1	7	,	,	PUNCT
fbem-1909	1	8	economics	economic	NOUN
fbem-1909	1	9	and	and	CCONJ
fbem-1909	1	10	management	management	NOUN
fbem-1909	1	11	issn	issn	PROPN
fbem-1909	1	12	:	:	PUNCT
fbem-1909	1	13	2766	2766	NUM
fbem-1909	1	14	-	-	PUNCT
fbem-1909	1	15	824x	824x	NUM
fbem-1909	1	16	|	|	ADJ
fbem-1909	1	17	vol	vol	NOUN
fbem-1909	1	18	.	.	PROPN
fbem-1909	1	19	5	5	NUM
fbem-1909	1	20	,	,	PUNCT
fbem-1909	1	21	no	no	INTJ
fbem-1909	1	22	.	.	NOUN
fbem-1909	1	23	3	3	NUM
fbem-1909	1	24	,	,	PUNCT
fbem-1909	1	25	2022	2022	NUM
fbem-1909	1	26	64	64	NUM
fbem-1909	1	27	reflections	reflection	NOUN
fbem-1909	1	28	on	on	ADP
fbem-1909	1	29	the	the	DET
fbem-1909	1	30	concept	concept	NOUN
fbem-1909	1	31	,	,	PUNCT
fbem-1909	1	32	classification	classification	NOUN
fbem-1909	1	33	and	and	CCONJ
fbem-1909	1	34	application	application	NOUN
fbem-1909	1	35	of	of	ADP
fbem-1909	1	36	"	"	PUNCT
fbem-1909	1	37	assertion	assertion	NOUN
fbem-1909	1	38	"	"	PUNCT
fbem-1909	1	39	under	under	ADP
fbem-1909	1	40	the	the	DET
fbem-1909	1	41	new	new	ADJ
fbem-1909	1	42	standards	standard	NOUN
fbem-1909	1	43	lingfeng	lingfeng	ADJ
fbem-1909	1	44	deng1	deng1	NOUN
fbem-1909	1	45	,	,	PUNCT
fbem-1909	1	46	*	*	PUNCT
fbem-1909	1	47	junying	junying	NOUN
fbem-1909	1	48	peng2	peng2	NOUN
fbem-1909	1	49	1	1	NUM
fbem-1909	1	50	philippine	philippine	ADJ
fbem-1909	1	51	christian	christian	PROPN
fbem-1909	1	52	university	university	PROPN
fbem-1909	1	53	,	,	PUNCT
fbem-1909	1	54	manila	manila	PROPN
fbem-1909	1	55	,	,	PUNCT
fbem-1909	1	56	philippine	philippine	ADJ
fbem-1909	1	57	2	2	NUM
fbem-1909	1	58	xinhua	xinhua	PROPN
fbem-1909	1	59	college	college	PROPN
fbem-1909	1	60	of	of	ADP
fbem-1909	1	61	sun	sun	PROPN
fbem-1909	1	62	yat	yat	PROPN
fbem-1909	1	63	-	-	PUNCT
fbem-1909	1	64	sen	sen	PROPN
fbem-1909	1	65	university	university	PROPN
fbem-1909	1	66	,	,	PUNCT
fbem-1909	1	67	guangzhou	guangzhou	PROPN
fbem-1909	1	68	,	,	PUNCT
fbem-1909	1	69	china	china	PROPN
fbem-1909	1	70	*	*	PUNCT
fbem-1909	1	71	corresponding	correspond	VERB
fbem-1909	1	72	author	author	NOUN
fbem-1909	1	73	:	:	PUNCT
fbem-1909	1	74	lingfeng	lingfeng	PROPN
fbem-1909	1	75	deng	deng	PROPN
fbem-1909	1	76	(	(	PUNCT
fbem-1909	1	77	email	email	NOUN
fbem-1909	1	78	:	:	PUNCT
fbem-1909	1	79	christcream@qq.com	christcream@qq.com	X
fbem-1909	1	80	)	)	PUNCT
fbem-1909	1	81	abstract	abstract	NOUN
fbem-1909	1	82	:	:	PUNCT
fbem-1909	1	83	continuing	continue	VERB
fbem-1909	1	84	to	to	PART
fbem-1909	1	85	converge	converge	VERB
fbem-1909	1	86	with	with	ADP
fbem-1909	1	87	international	international	ADJ
fbem-1909	1	88	auditing	auditing	NOUN
fbem-1909	1	89	standards	standard	NOUN
fbem-1909	1	90	,	,	PUNCT
fbem-1909	1	91	china	china	PROPN
fbem-1909	1	92	revised	revise	VERB
fbem-1909	1	93	auditing	auditing	NOUN
fbem-1909	1	94	standards	standard	NOUN
fbem-1909	1	95	in	in	ADP
fbem-1909	1	96	2019	2019	NUM
fbem-1909	1	97	.	.	PUNCT
fbem-1909	2	1	the	the	DET
fbem-1909	2	2	new	new	ADJ
fbem-1909	2	3	standard	standard	NOUN
fbem-1909	2	4	closely	closely	ADV
fbem-1909	2	5	follows	follow	VERB
fbem-1909	2	6	isa	isa	PROPN
fbem-1909	2	7	315	315	NUM
fbem-1909	2	8	,	,	PUNCT
fbem-1909	2	9	which	which	PRON
fbem-1909	2	10	revises	revise	VERB
fbem-1909	2	11	the	the	DET
fbem-1909	2	12	classification	classification	NOUN
fbem-1909	2	13	of	of	ADP
fbem-1909	2	14	"	"	PUNCT
fbem-1909	2	15	assertion	assertion	NOUN
fbem-1909	2	16	"	"	PUNCT
fbem-1909	2	17	.	.	PUNCT
fbem-1909	3	1	in	in	ADP
fbem-1909	3	2	auditing	auditing	NOUN
fbem-1909	3	3	practice	practice	NOUN
fbem-1909	3	4	,	,	PUNCT
fbem-1909	3	5	certified	certify	VERB
fbem-1909	3	6	public	public	ADJ
fbem-1909	3	7	accountants	accountant	NOUN
fbem-1909	3	8	need	need	VERB
fbem-1909	3	9	to	to	PART
fbem-1909	3	10	correctly	correctly	ADV
fbem-1909	3	11	understand	understand	VERB
fbem-1909	3	12	the	the	DET
fbem-1909	3	13	concept	concept	NOUN
fbem-1909	3	14	and	and	CCONJ
fbem-1909	3	15	classification	classification	NOUN
fbem-1909	3	16	of	of	ADP
fbem-1909	3	17	"	"	PUNCT
fbem-1909	3	18	assertion	assertion	NOUN
fbem-1909	3	19	"	"	PUNCT
fbem-1909	3	20	,	,	PUNCT
fbem-1909	3	21	and	and	CCONJ
fbem-1909	3	22	use	use	VERB
fbem-1909	3	23	"	"	PUNCT
fbem-1909	3	24	assertion	assertion	NOUN
fbem-1909	3	25	"	"	PUNCT
fbem-1909	3	26	reasonably	reasonably	ADV
fbem-1909	3	27	to	to	PART
fbem-1909	3	28	consider	consider	VERB
fbem-1909	3	29	different	different	ADJ
fbem-1909	3	30	types	type	NOUN
fbem-1909	3	31	of	of	ADP
fbem-1909	3	32	potential	potential	ADJ
fbem-1909	3	33	misstatements	misstatement	NOUN
fbem-1909	3	34	that	that	PRON
fbem-1909	3	35	may	may	AUX
fbem-1909	3	36	exist	exist	VERB
fbem-1909	3	37	in	in	ADP
fbem-1909	3	38	the	the	DET
fbem-1909	3	39	entity	entity	NOUN
fbem-1909	3	40	,	,	PUNCT
fbem-1909	3	41	so	so	SCONJ
fbem-1909	3	42	that	that	SCONJ
fbem-1909	3	43	they	they	PRON
fbem-1909	3	44	can	can	AUX
fbem-1909	3	45	design	design	VERB
fbem-1909	3	46	and	and	CCONJ
fbem-1909	3	47	implement	implement	VERB
fbem-1909	3	48	more	more	ADV
fbem-1909	3	49	targeted	target	VERB
fbem-1909	3	50	auditing	auditing	NOUN
fbem-1909	3	51	.	.	PUNCT
fbem-1909	4	1	procedures	procedure	NOUN
fbem-1909	4	2	to	to	PART
fbem-1909	4	3	collect	collect	VERB
fbem-1909	4	4	sufficient	sufficient	ADJ
fbem-1909	4	5	and	and	CCONJ
fbem-1909	4	6	appropriate	appropriate	ADJ
fbem-1909	4	7	audit	audit	NOUN
fbem-1909	4	8	evidence	evidence	NOUN
fbem-1909	4	9	.	.	PUNCT
fbem-1909	5	1	the	the	DET
fbem-1909	5	2	article	article	NOUN
fbem-1909	5	3	sorts	sort	VERB
fbem-1909	5	4	out	out	ADP
fbem-1909	5	5	the	the	DET
fbem-1909	5	6	origin	origin	NOUN
fbem-1909	5	7	and	and	CCONJ
fbem-1909	5	8	evolution	evolution	NOUN
fbem-1909	5	9	of	of	ADP
fbem-1909	5	10	the	the	DET
fbem-1909	5	11	relevant	relevant	ADJ
fbem-1909	5	12	theories	theory	NOUN
fbem-1909	5	13	of	of	ADP
fbem-1909	5	14	"	"	PUNCT
fbem-1909	5	15	assertion	assertion	NOUN
fbem-1909	5	16	"	"	PUNCT
fbem-1909	5	17	,	,	PUNCT
fbem-1909	5	18	combined	combine	VERB
fbem-1909	5	19	with	with	ADP
fbem-1909	5	20	the	the	DET
fbem-1909	5	21	identification	identification	NOUN
fbem-1909	5	22	and	and	CCONJ
fbem-1909	5	23	response	response	NOUN
fbem-1909	5	24	to	to	ADP
fbem-1909	5	25	the	the	DET
fbem-1909	5	26	misstatement	misstatement	NOUN
fbem-1909	5	27	of	of	ADP
fbem-1909	5	28	"	"	PUNCT
fbem-1909	5	29	assertion	assertion	NOUN
fbem-1909	5	30	"	"	PUNCT
fbem-1909	5	31	in	in	ADP
fbem-1909	5	32	the	the	DET
fbem-1909	5	33	audit	audit	NOUN
fbem-1909	5	34	practice	practice	NOUN
fbem-1909	5	35	work	work	NOUN
fbem-1909	5	36	of	of	ADP
fbem-1909	5	37	chinese	chinese	ADJ
fbem-1909	5	38	certified	certify	VERB
fbem-1909	5	39	public	public	ADJ
fbem-1909	5	40	accountants	accountant	NOUN
fbem-1909	5	41	,	,	PUNCT
fbem-1909	5	42	summarizes	summarize	VERB
fbem-1909	5	43	the	the	DET
fbem-1909	5	44	misunderstanding	misunderstanding	NOUN
fbem-1909	5	45	and	and	CCONJ
fbem-1909	5	46	application	application	NOUN
fbem-1909	5	47	of	of	ADP
fbem-1909	5	48	"	"	PUNCT
fbem-1909	5	49	assertion	assertion	NOUN
fbem-1909	5	50	"	"	PUNCT
fbem-1909	5	51	,	,	PUNCT
fbem-1909	5	52	and	and	CCONJ
fbem-1909	5	53	then	then	ADV
fbem-1909	5	54	from	from	ADP
fbem-1909	5	55	the	the	DET
fbem-1909	5	56	two	two	NUM
fbem-1909	5	57	levels	level	NOUN
fbem-1909	5	58	of	of	ADP
fbem-1909	5	59	theory	theory	NOUN
fbem-1909	5	60	and	and	CCONJ
fbem-1909	5	61	practice	practice	NOUN
fbem-1909	5	62	.	.	PUNCT
fbem-1909	6	1	think	think	VERB
fbem-1909	6	2	about	about	ADP
fbem-1909	6	3	the	the	DET
fbem-1909	6	4	concept	concept	NOUN
fbem-1909	6	5	,	,	PUNCT
fbem-1909	6	6	classification	classification	NOUN
fbem-1909	6	7	and	and	CCONJ
fbem-1909	6	8	application	application	NOUN
fbem-1909	6	9	of	of	ADP
fbem-1909	6	10	"	"	PUNCT
fbem-1909	6	11	assertion	assertion	NOUN
fbem-1909	6	12	"	"	PUNCT
fbem-1909	6	13	,	,	PUNCT
fbem-1909	6	14	in	in	ADP
fbem-1909	6	15	order	order	NOUN
fbem-1909	6	16	to	to	PART
fbem-1909	6	17	enlighten	enlighten	VERB
fbem-1909	6	18	the	the	DET
fbem-1909	6	19	audit	audit	NOUN
fbem-1909	6	20	practice	practice	NOUN
fbem-1909	6	21	.	.	PUNCT
fbem-1909	7	1	keywords	keyword	NOUN
fbem-1909	7	2	:	:	PUNCT
fbem-1909	7	3	assertion	assertion	NOUN
fbem-1909	7	4	,	,	PUNCT
fbem-1909	7	5	classification	classification	NOUN
fbem-1909	7	6	,	,	PUNCT
fbem-1909	7	7	misstatement	misstatement	NOUN
fbem-1909	7	8	.	.	NOUN
fbem-1909	8	1	1	1	X
fbem-1909	8	2	.	.	X
fbem-1909	8	3	introduction	introduction	NOUN
fbem-1909	8	4	the	the	DET
fbem-1909	8	5	general	general	ADJ
fbem-1909	8	6	objective	objective	NOUN
fbem-1909	8	7	of	of	ADP
fbem-1909	8	8	an	an	DET
fbem-1909	8	9	audit	audit	NOUN
fbem-1909	8	10	of	of	ADP
fbem-1909	8	11	financial	financial	ADJ
fbem-1909	8	12	statements	statement	NOUN
fbem-1909	8	13	requires	require	VERB
fbem-1909	8	14	a	a	DET
fbem-1909	8	15	certified	certified	ADJ
fbem-1909	8	16	public	public	ADJ
fbem-1909	8	17	accountant	accountant	NOUN
fbem-1909	8	18	to	to	PART
fbem-1909	8	19	express	express	VERB
fbem-1909	8	20	an	an	DET
fbem-1909	8	21	audit	audit	NOUN
fbem-1909	8	22	opinion	opinion	NOUN
fbem-1909	8	23	on	on	ADP
fbem-1909	8	24	whether	whether	SCONJ
fbem-1909	8	25	the	the	DET
fbem-1909	8	26	financial	financial	ADJ
fbem-1909	8	27	statements	statement	NOUN
fbem-1909	8	28	have	have	AUX
fbem-1909	8	29	been	be	AUX
fbem-1909	8	30	prepared	prepare	VERB
fbem-1909	8	31	,	,	PUNCT
fbem-1909	8	32	in	in	ADP
fbem-1909	8	33	all	all	DET
fbem-1909	8	34	material	material	NOUN
fbem-1909	8	35	respects	respect	NOUN
fbem-1909	8	36	,	,	PUNCT
fbem-1909	8	37	in	in	ADP
fbem-1909	8	38	accordance	accordance	NOUN
fbem-1909	8	39	with	with	ADP
fbem-1909	8	40	the	the	DET
fbem-1909	8	41	basis	basis	NOUN
fbem-1909	8	42	for	for	ADP
fbem-1909	8	43	preparation	preparation	NOUN
fbem-1909	8	44	of	of	ADP
fbem-1909	8	45	financial	financial	ADJ
fbem-1909	8	46	reporting	reporting	NOUN
fbem-1909	8	47	and	and	CCONJ
fbem-1909	8	48	to	to	PART
fbem-1909	8	49	achieve	achieve	VERB
fbem-1909	8	50	a	a	DET
fbem-1909	8	51	fair	fair	ADJ
fbem-1909	8	52	representation	representation	NOUN
fbem-1909	8	53	.	.	PUNCT
fbem-1909	9	1	because	because	SCONJ
fbem-1909	9	2	the	the	DET
fbem-1909	9	3	overall	overall	ADJ
fbem-1909	9	4	audit	audit	NOUN
fbem-1909	9	5	objective	objective	NOUN
fbem-1909	9	6	of	of	ADP
fbem-1909	9	7	the	the	DET
fbem-1909	9	8	legality	legality	NOUN
fbem-1909	9	9	and	and	CCONJ
fbem-1909	9	10	fairness	fairness	NOUN
fbem-1909	9	11	of	of	ADP
fbem-1909	9	12	financial	financial	ADJ
fbem-1909	9	13	statements	statement	NOUN
fbem-1909	9	14	is	be	AUX
fbem-1909	9	15	too	too	ADV
fbem-1909	9	16	broad	broad	ADJ
fbem-1909	9	17	and	and	CCONJ
fbem-1909	9	18	lacks	lack	VERB
fbem-1909	9	19	operability	operability	NOUN
fbem-1909	9	20	,	,	PUNCT
fbem-1909	9	21	it	it	PRON
fbem-1909	9	22	is	be	AUX
fbem-1909	9	23	not	not	PART
fbem-1909	9	24	conducive	conducive	ADJ
fbem-1909	9	25	to	to	ADP
fbem-1909	9	26	the	the	DET
fbem-1909	9	27	design	design	NOUN
fbem-1909	9	28	and	and	CCONJ
fbem-1909	9	29	implementation	implementation	NOUN
fbem-1909	9	30	of	of	ADP
fbem-1909	9	31	audit	audit	NOUN
fbem-1909	9	32	procedures	procedure	NOUN
fbem-1909	9	33	.	.	PUNCT
fbem-1909	10	1	for	for	ADP
fbem-1909	10	2	this	this	DET
fbem-1909	10	3	reason	reason	NOUN
fbem-1909	10	4	,	,	PUNCT
fbem-1909	10	5	institutions	institution	NOUN
fbem-1909	10	6	such	such	ADJ
fbem-1909	10	7	as	as	ADP
fbem-1909	10	8	the	the	DET
fbem-1909	10	9	american	american	PROPN
fbem-1909	10	10	institute	institute	PROPN
fbem-1909	10	11	of	of	ADP
fbem-1909	10	12	certified	certify	VERB
fbem-1909	10	13	public	public	ADJ
fbem-1909	10	14	accountants	accountant	NOUN
fbem-1909	10	15	(	(	PUNCT
fbem-1909	10	16	aicpa	aicpa	PROPN
fbem-1909	10	17	)	)	PUNCT
fbem-1909	10	18	and	and	CCONJ
fbem-1909	10	19	the	the	DET
fbem-1909	10	20	international	international	ADJ
fbem-1909	10	21	auditing	auditing	NOUN
fbem-1909	10	22	and	and	CCONJ
fbem-1909	10	23	assurance	assurance	NOUN
fbem-1909	10	24	standards	standard	NOUN
fbem-1909	10	25	board	board	NOUN
fbem-1909	10	26	(	(	PUNCT
fbem-1909	10	27	iaasb	iaasb	ADJ
fbem-1909	10	28	)	)	PUNCT
fbem-1909	10	29	took	take	VERB
fbem-1909	10	30	the	the	DET
fbem-1909	10	31	lead	lead	NOUN
fbem-1909	10	32	in	in	ADP
fbem-1909	10	33	introducing	introduce	VERB
fbem-1909	10	34	the	the	DET
fbem-1909	10	35	concept	concept	NOUN
fbem-1909	10	36	of	of	ADP
fbem-1909	10	37	"	"	PUNCT
fbem-1909	10	38	assertion	assertion	NOUN
fbem-1909	10	39	"	"	PUNCT
fbem-1909	10	40	.	.	PUNCT
fbem-1909	11	1	the	the	DET
fbem-1909	11	2	cpa	cpa	NOUN
fbem-1909	11	3	's	's	PART
fbem-1909	11	4	responsibility	responsibility	NOUN
fbem-1909	11	5	is	be	AUX
fbem-1909	11	6	to	to	PART
fbem-1909	11	7	re	re	VERB
fbem-1909	11	8	-	-	VERB
fbem-1909	11	9	assert	assert	VERB
fbem-1909	11	10	management	management	NOUN
fbem-1909	11	11	's	's	PART
fbem-1909	11	12	"	"	PUNCT
fbem-1909	11	13	assertion	assertion	NOUN
fbem-1909	11	14	"	"	PUNCT
fbem-1909	11	15	.	.	PUNCT
fbem-1909	12	1	the	the	DET
fbem-1909	12	2	proposal	proposal	NOUN
fbem-1909	12	3	of	of	ADP
fbem-1909	12	4	"	"	PUNCT
fbem-1909	12	5	assertion	assertion	NOUN
fbem-1909	12	6	"	"	PUNCT
fbem-1909	12	7	makes	make	VERB
fbem-1909	12	8	the	the	DET
fbem-1909	12	9	general	general	ADJ
fbem-1909	12	10	objective	objective	NOUN
fbem-1909	12	11	of	of	ADP
fbem-1909	12	12	auditing	audit	VERB
fbem-1909	12	13	concrete	concrete	NOUN
fbem-1909	12	14	.	.	PUNCT
fbem-1909	13	1	the	the	DET
fbem-1909	13	2	application	application	NOUN
fbem-1909	13	3	of	of	ADP
fbem-1909	13	4	"	"	PUNCT
fbem-1909	13	5	assertion	assertion	NOUN
fbem-1909	13	6	"	"	PUNCT
fbem-1909	13	7	is	be	AUX
fbem-1909	13	8	reflected	reflect	VERB
fbem-1909	13	9	in	in	ADP
fbem-1909	13	10	the	the	DET
fbem-1909	13	11	fact	fact	NOUN
fbem-1909	13	12	that	that	SCONJ
fbem-1909	13	13	,	,	PUNCT
fbem-1909	13	14	on	on	ADP
fbem-1909	13	15	the	the	DET
fbem-1909	13	16	one	one	NUM
fbem-1909	13	17	hand	hand	NOUN
fbem-1909	13	18	,	,	PUNCT
fbem-1909	13	19	in	in	ADP
fbem-1909	13	20	the	the	DET
fbem-1909	13	21	risk	risk	NOUN
fbem-1909	13	22	assessment	assessment	NOUN
fbem-1909	13	23	process	process	NOUN
fbem-1909	13	24	,	,	PUNCT
fbem-1909	13	25	the	the	DET
fbem-1909	13	26	certified	certified	ADJ
fbem-1909	13	27	public	public	ADJ
fbem-1909	13	28	accountant	accountant	NOUN
fbem-1909	13	29	can	can	AUX
fbem-1909	13	30	accurately	accurately	ADV
fbem-1909	13	31	identify	identify	VERB
fbem-1909	13	32	and	and	CCONJ
fbem-1909	13	33	evaluate	evaluate	VERB
fbem-1909	13	34	the	the	DET
fbem-1909	13	35	risk	risk	NOUN
fbem-1909	13	36	of	of	ADP
fbem-1909	13	37	material	material	NOUN
fbem-1909	13	38	misstatement	misstatement	NOUN
fbem-1909	13	39	based	base	VERB
fbem-1909	13	40	on	on	ADP
fbem-1909	13	41	the	the	DET
fbem-1909	13	42	identification	identification	NOUN
fbem-1909	13	43	,	,	PUNCT
fbem-1909	13	44	and	and	CCONJ
fbem-1909	13	45	on	on	ADP
fbem-1909	13	46	the	the	DET
fbem-1909	13	47	other	other	ADJ
fbem-1909	13	48	hand	hand	NOUN
fbem-1909	13	49	,	,	PUNCT
fbem-1909	13	50	it	it	PRON
fbem-1909	13	51	is	be	AUX
fbem-1909	13	52	reflected	reflect	VERB
fbem-1909	13	53	in	in	ADP
fbem-1909	13	54	the	the	DET
fbem-1909	13	55	risk	risk	NOUN
fbem-1909	13	56	response	response	NOUN
fbem-1909	13	57	process	process	NOUN
fbem-1909	13	58	.	.	PUNCT
fbem-1909	14	1	,	,	PUNCT
fbem-1909	14	2	the	the	DET
fbem-1909	14	3	certified	certified	ADJ
fbem-1909	14	4	public	public	ADJ
fbem-1909	14	5	accountant	accountant	NOUN
fbem-1909	14	6	can	can	AUX
fbem-1909	14	7	design	design	VERB
fbem-1909	14	8	and	and	CCONJ
fbem-1909	14	9	implement	implement	VERB
fbem-1909	14	10	audit	audit	NOUN
fbem-1909	14	11	procedures	procedure	NOUN
fbem-1909	14	12	related	relate	VERB
fbem-1909	14	13	to	to	ADP
fbem-1909	14	14	the	the	DET
fbem-1909	14	15	assessed	assessed	ADJ
fbem-1909	14	16	risk	risk	NOUN
fbem-1909	14	17	of	of	ADP
fbem-1909	14	18	material	material	NOUN
fbem-1909	14	19	misstatement	misstatement	NOUN
fbem-1909	14	20	at	at	ADP
fbem-1909	14	21	the	the	DET
fbem-1909	14	22	assertion	assertion	NOUN
fbem-1909	14	23	level	level	NOUN
fbem-1909	14	24	.	.	PUNCT
fbem-1909	15	1	after	after	ADP
fbem-1909	15	2	several	several	ADJ
fbem-1909	15	3	revisions	revision	NOUN
fbem-1909	15	4	,	,	PUNCT
fbem-1909	15	5	the	the	DET
fbem-1909	15	6	chinese	chinese	ADJ
fbem-1909	15	7	auditing	auditing	NOUN
fbem-1909	15	8	standards	standard	NOUN
fbem-1909	15	9	have	have	AUX
fbem-1909	15	10	defined	define	VERB
fbem-1909	15	11	the	the	DET
fbem-1909	15	12	concept	concept	NOUN
fbem-1909	15	13	of	of	ADP
fbem-1909	15	14	"	"	PUNCT
fbem-1909	15	15	assertion	assertion	NOUN
fbem-1909	15	16	"	"	PUNCT
fbem-1909	15	17	,	,	PUNCT
fbem-1909	15	18	explored	explore	VERB
fbem-1909	15	19	the	the	DET
fbem-1909	15	20	scientific	scientific	ADJ
fbem-1909	15	21	classification	classification	NOUN
fbem-1909	15	22	of	of	ADP
fbem-1909	15	23	"	"	PUNCT
fbem-1909	15	24	assertion	assertion	NOUN
fbem-1909	15	25	"	"	PUNCT
fbem-1909	15	26	,	,	PUNCT
fbem-1909	15	27	and	and	CCONJ
fbem-1909	15	28	aimed	aim	VERB
fbem-1909	15	29	to	to	PART
fbem-1909	15	30	effectively	effectively	ADV
fbem-1909	15	31	guide	guide	VERB
fbem-1909	15	32	the	the	DET
fbem-1909	15	33	application	application	NOUN
fbem-1909	15	34	of	of	ADP
fbem-1909	15	35	"	"	PUNCT
fbem-1909	15	36	assertion	assertion	NOUN
fbem-1909	15	37	"	"	PUNCT
fbem-1909	15	38	in	in	ADP
fbem-1909	15	39	auditing	auditing	NOUN
fbem-1909	15	40	practice	practice	NOUN
fbem-1909	15	41	.	.	PUNCT
fbem-1909	16	1	however	however	ADV
fbem-1909	16	2	,	,	PUNCT
fbem-1909	16	3	in	in	ADP
fbem-1909	16	4	auditing	auditing	NOUN
fbem-1909	16	5	practice	practice	NOUN
fbem-1909	16	6	,	,	PUNCT
fbem-1909	16	7	there	there	PRON
fbem-1909	16	8	are	be	VERB
fbem-1909	16	9	still	still	ADV
fbem-1909	16	10	many	many	ADJ
fbem-1909	16	11	problems	problem	NOUN
fbem-1909	16	12	in	in	ADP
fbem-1909	16	13	the	the	DET
fbem-1909	16	14	use	use	NOUN
fbem-1909	16	15	of	of	ADP
fbem-1909	16	16	certification	certification	NOUN
fbem-1909	16	17	by	by	ADP
fbem-1909	16	18	certified	certify	VERB
fbem-1909	16	19	public	public	ADJ
fbem-1909	16	20	accountants	accountant	NOUN
fbem-1909	16	21	.	.	PUNCT
fbem-1909	17	1	the	the	DET
fbem-1909	17	2	purpose	purpose	NOUN
fbem-1909	17	3	of	of	ADP
fbem-1909	17	4	this	this	DET
fbem-1909	17	5	paper	paper	NOUN
fbem-1909	17	6	is	be	AUX
fbem-1909	17	7	to	to	PART
fbem-1909	17	8	explore	explore	VERB
fbem-1909	17	9	the	the	DET
fbem-1909	17	10	origin	origin	NOUN
fbem-1909	17	11	and	and	CCONJ
fbem-1909	17	12	evolution	evolution	NOUN
fbem-1909	17	13	of	of	ADP
fbem-1909	17	14	"	"	PUNCT
fbem-1909	17	15	assertion	assertion	NOUN
fbem-1909	17	16	"	"	PUNCT
fbem-1909	17	17	,	,	PUNCT
fbem-1909	17	18	elaborate	elaborate	VERB
fbem-1909	17	19	the	the	DET
fbem-1909	17	20	connotation	connotation	NOUN
fbem-1909	17	21	of	of	ADP
fbem-1909	17	22	the	the	DET
fbem-1909	17	23	concept	concept	NOUN
fbem-1909	17	24	and	and	CCONJ
fbem-1909	17	25	classification	classification	NOUN
fbem-1909	17	26	of	of	ADP
fbem-1909	17	27	"	"	PUNCT
fbem-1909	17	28	assertion	assertion	NOUN
fbem-1909	17	29	"	"	PUNCT
fbem-1909	17	30	,	,	PUNCT
fbem-1909	17	31	and	and	CCONJ
fbem-1909	17	32	illustrate	illustrate	VERB
fbem-1909	17	33	the	the	DET
fbem-1909	17	34	specific	specific	ADJ
fbem-1909	17	35	application	application	NOUN
fbem-1909	17	36	of	of	ADP
fbem-1909	17	37	"	"	PUNCT
fbem-1909	17	38	assertion	assertion	NOUN
fbem-1909	17	39	"	"	PUNCT
fbem-1909	17	40	through	through	ADP
fbem-1909	17	41	cases	case	NOUN
fbem-1909	17	42	,	,	PUNCT
fbem-1909	17	43	in	in	ADP
fbem-1909	17	44	order	order	NOUN
fbem-1909	17	45	to	to	PART
fbem-1909	17	46	provide	provide	VERB
fbem-1909	17	47	some	some	DET
fbem-1909	17	48	inspiration	inspiration	NOUN
fbem-1909	17	49	for	for	ADP
fbem-1909	17	50	auditing	auditing	NOUN
fbem-1909	17	51	practice	practice	NOUN
fbem-1909	17	52	.	.	PUNCT
fbem-1909	18	1	2	2	X
fbem-1909	18	2	.	.	X
fbem-1909	18	3	the	the	DET
fbem-1909	18	4	origin	origin	NOUN
fbem-1909	18	5	and	and	CCONJ
fbem-1909	18	6	evolution	evolution	NOUN
fbem-1909	18	7	of	of	ADP
fbem-1909	18	8	the	the	DET
fbem-1909	18	9	concept	concept	NOUN
fbem-1909	18	10	and	and	CCONJ
fbem-1909	18	11	classification	classification	NOUN
fbem-1909	18	12	of	of	ADP
fbem-1909	18	13	"	"	PUNCT
fbem-1909	18	14	assertion	assertion	NOUN
fbem-1909	18	15	"	"	PUNCT
fbem-1909	18	16	2.1	2.1	NUM
fbem-1909	18	17	.	.	PUNCT
fbem-1909	19	1	the	the	DET
fbem-1909	19	2	origin	origin	NOUN
fbem-1909	19	3	of	of	ADP
fbem-1909	19	4	the	the	DET
fbem-1909	19	5	concept	concept	NOUN
fbem-1909	19	6	and	and	CCONJ
fbem-1909	19	7	classification	classification	NOUN
fbem-1909	19	8	of	of	ADP
fbem-1909	19	9	"	"	PUNCT
fbem-1909	19	10	assertion	assertion	NOUN
fbem-1909	19	11	"	"	PUNCT
fbem-1909	19	12	in	in	ADP
fbem-1909	19	13	1980	1980	NUM
fbem-1909	19	14	,	,	PUNCT
fbem-1909	19	15	the	the	DET
fbem-1909	19	16	american	american	PROPN
fbem-1909	19	17	institute	institute	PROPN
fbem-1909	19	18	of	of	ADP
fbem-1909	19	19	certified	certify	VERB
fbem-1909	19	20	public	public	ADJ
fbem-1909	19	21	accountants	accountant	NOUN
fbem-1909	19	22	(	(	PUNCT
fbem-1909	19	23	aicpa	aicpa	PROPN
fbem-1909	19	24	)	)	PUNCT
fbem-1909	19	25	released	release	VERB
fbem-1909	19	26	sas	sas	PROPN
fbem-1909	19	27	31	31	NUM
fbem-1909	19	28	evidential	evidential	ADJ
fbem-1909	19	29	matter	matter	NOUN
fbem-1909	19	30	,	,	PUNCT
fbem-1909	19	31	which	which	PRON
fbem-1909	19	32	first	first	ADV
fbem-1909	19	33	proposed	propose	VERB
fbem-1909	19	34	the	the	DET
fbem-1909	19	35	concept	concept	NOUN
fbem-1909	19	36	of	of	ADP
fbem-1909	19	37	"	"	PUNCT
fbem-1909	19	38	assertion	assertion	NOUN
fbem-1909	19	39	"	"	PUNCT
fbem-1909	19	40	,	,	PUNCT
fbem-1909	19	41	pointing	point	VERB
fbem-1909	19	42	out	out	ADP
fbem-1909	19	43	that	that	SCONJ
fbem-1909	19	44	"	"	PUNCT
fbem-1909	19	45	assertion	assertion	NOUN
fbem-1909	19	46	"	"	PUNCT
fbem-1909	19	47	is	be	AUX
fbem-1909	19	48	the	the	DET
fbem-1909	19	49	management	management	NOUN
fbem-1909	19	50	's	's	PART
fbem-1909	19	51	expression	expression	NOUN
fbem-1909	19	52	of	of	ADP
fbem-1909	19	53	each	each	DET
fbem-1909	19	54	element	element	NOUN
fbem-1909	19	55	of	of	ADP
fbem-1909	19	56	the	the	DET
fbem-1909	19	57	financial	financial	ADJ
fbem-1909	19	58	statements	statement	NOUN
fbem-1909	19	59	,	,	PUNCT
fbem-1909	19	60	which	which	PRON
fbem-1909	19	61	can	can	AUX
fbem-1909	19	62	be	be	AUX
fbem-1909	19	63	explicit	explicit	ADJ
fbem-1909	19	64	or	or	CCONJ
fbem-1909	19	65	implicit	implicit	ADJ
fbem-1909	19	66	.	.	PUNCT
fbem-1909	19	67	included	include	VERB
fbem-1909	19	68	.	.	PUNCT
fbem-1909	20	1	and	and	CCONJ
fbem-1909	20	2	divide	divide	VERB
fbem-1909	20	3	it	it	PRON
fbem-1909	20	4	into	into	ADP
fbem-1909	20	5	existence	existence	NOUN
fbem-1909	20	6	or	or	CCONJ
fbem-1909	20	7	occurrence	occurrence	NOUN
fbem-1909	20	8	,	,	PUNCT
fbem-1909	20	9	completeness	completeness	NOUN
fbem-1909	20	10	,	,	PUNCT
fbem-1909	20	11	valuation	valuation	NOUN
fbem-1909	20	12	or	or	CCONJ
fbem-1909	20	13	allocation	allocation	NOUN
fbem-1909	20	14	,	,	PUNCT
fbem-1909	20	15	rights	right	NOUN
fbem-1909	20	16	and	and	CCONJ
fbem-1909	20	17	obligations	obligation	NOUN
fbem-1909	20	18	,	,	PUNCT
fbem-1909	20	19	and	and	CCONJ
fbem-1909	20	20	presentation	presentation	NOUN
fbem-1909	20	21	and	and	CCONJ
fbem-1909	20	22	disclosure	disclosure	NOUN
fbem-1909	20	23	.	.	PUNCT
fbem-1909	21	1	from	from	ADP
fbem-1909	21	2	1995	1995	NUM
fbem-1909	21	3	to	to	ADP
fbem-1909	21	4	2006	2006	NUM
fbem-1909	21	5	,	,	PUNCT
fbem-1909	21	6	the	the	DET
fbem-1909	21	7	auditing	auditing	NOUN
fbem-1909	21	8	textbooks	textbook	NOUN
fbem-1909	21	9	of	of	ADP
fbem-1909	21	10	the	the	DET
fbem-1909	21	11	chinese	chinese	PROPN
fbem-1909	21	12	certified	certify	VERB
fbem-1909	21	13	public	public	ADJ
fbem-1909	21	14	accountants	accountant	NOUN
fbem-1909	21	15	qualification	qualification	NOUN
fbem-1909	21	16	examination	examination	NOUN
fbem-1909	21	17	have	have	AUX
fbem-1909	21	18	been	be	AUX
fbem-1909	21	19	following	follow	VERB
fbem-1909	21	20	the	the	DET
fbem-1909	21	21	aicpa	aicpa	NOUN
fbem-1909	21	22	's	's	PART
fbem-1909	21	23	view	view	NOUN
fbem-1909	21	24	on	on	ADP
fbem-1909	21	25	the	the	DET
fbem-1909	21	26	concept	concept	NOUN
fbem-1909	21	27	and	and	CCONJ
fbem-1909	21	28	classification	classification	NOUN
fbem-1909	21	29	of	of	ADP
fbem-1909	21	30	"	"	PUNCT
fbem-1909	21	31	assertion	assertion	NOUN
fbem-1909	21	32	"	"	PUNCT
fbem-1909	21	33	.	.	PUNCT
fbem-1909	22	1	in	in	ADP
fbem-1909	22	2	2003	2003	NUM
fbem-1909	22	3	,	,	PUNCT
fbem-1909	22	4	the	the	DET
fbem-1909	22	5	international	international	ADJ
fbem-1909	22	6	auditing	auditing	NOUN
fbem-1909	22	7	and	and	CCONJ
fbem-1909	22	8	assurance	assurance	NOUN
fbem-1909	22	9	standards	standard	NOUN
fbem-1909	22	10	board	board	NOUN
fbem-1909	22	11	(	(	PUNCT
fbem-1909	22	12	iaasb	iaasb	PROPN
fbem-1909	22	13	)	)	PUNCT
fbem-1909	22	14	issued	issue	VERB
fbem-1909	22	15	isa	isa	PROPN
fbem-1909	22	16	500	500	NUM
fbem-1909	22	17	(	(	PUNCT
fbem-1909	22	18	audit	audit	NOUN
fbem-1909	22	19	evidence	evidence	NOUN
fbem-1909	22	20	)	)	PUNCT
fbem-1909	22	21	.	.	PUNCT
fbem-1909	23	1	isa	isa	NOUN
fbem-1909	23	2	500	500	NUM
fbem-1909	23	3	defines	define	NOUN
fbem-1909	23	4	"	"	PUNCT
fbem-1909	23	5	assertion	assertion	NOUN
fbem-1909	23	6	"	"	PUNCT
fbem-1909	23	7	as	as	ADP
fbem-1909	23	8	an	an	DET
fbem-1909	23	9	expression	expression	NOUN
fbem-1909	23	10	implicitly	implicitly	ADV
fbem-1909	23	11	or	or	CCONJ
fbem-1909	23	12	explicitly	explicitly	ADV
fbem-1909	23	13	made	make	VERB
fbem-1909	23	14	by	by	ADP
fbem-1909	23	15	management	management	NOUN
fbem-1909	23	16	on	on	ADP
fbem-1909	23	17	financial	financial	ADJ
fbem-1909	23	18	statements	statement	NOUN
fbem-1909	23	19	,	,	PUNCT
fbem-1909	23	20	and	and	CCONJ
fbem-1909	23	21	divides	divide	VERB
fbem-1909	23	22	"	"	PUNCT
fbem-1909	23	23	assertion	assertion	NOUN
fbem-1909	23	24	"	"	PUNCT
fbem-1909	23	25	into	into	ADP
fbem-1909	23	26	assertions	assertion	NOUN
fbem-1909	23	27	about	about	ADP
fbem-1909	23	28	classes	class	NOUN
fbem-1909	23	29	of	of	ADP
fbem-1909	23	30	transactions	transaction	NOUN
fbem-1909	23	31	and	and	CCONJ
fbem-1909	23	32	events	event	NOUN
fbem-1909	23	33	for	for	ADP
fbem-1909	23	34	the	the	DET
fbem-1909	23	35	period	period	NOUN
fbem-1909	23	36	under	under	ADP
fbem-1909	23	37	audit	audit	NOUN
fbem-1909	23	38	,	,	PUNCT
fbem-1909	23	39	assertions	assertion	NOUN
fbem-1909	23	40	about	about	ADP
fbem-1909	23	41	account	account	NOUN
fbem-1909	23	42	balances	balance	NOUN
fbem-1909	23	43	at	at	ADP
fbem-1909	23	44	the	the	DET
fbem-1909	23	45	period	period	NOUN
fbem-1909	23	46	end	end	NOUN
fbem-1909	23	47	,	,	PUNCT
fbem-1909	23	48	and	and	CCONJ
fbem-1909	23	49	assertions	assertion	NOUN
fbem-1909	23	50	about	about	ADP
fbem-1909	23	51	presentation	presentation	NOUN
fbem-1909	23	52	and	and	CCONJ
fbem-1909	23	53	disclosure	disclosure	NOUN
fbem-1909	23	54	three	three	NUM
fbem-1909	23	55	levels	level	NOUN
fbem-1909	23	56	.	.	PUNCT
fbem-1909	24	1	at	at	ADP
fbem-1909	24	2	the	the	DET
fbem-1909	24	3	same	same	ADJ
fbem-1909	24	4	time	time	NOUN
fbem-1909	24	5	,	,	PUNCT
fbem-1909	24	6	isa	isa	VERB
fbem-1909	24	7	500	500	NUM
fbem-1909	24	8	section	section	NOUN
fbem-1909	24	9	16	16	NUM
fbem-1909	24	10	states	state	NOUN
fbem-1909	24	11	that	that	SCONJ
fbem-1909	24	12	auditors	auditor	NOUN
fbem-1909	24	13	should	should	AUX
fbem-1909	24	14	use	use	VERB
fbem-1909	24	15	transaction	transaction	NOUN
fbem-1909	24	16	categories	category	NOUN
fbem-1909	24	17	,	,	PUNCT
fbem-1909	24	18	account	account	NOUN
fbem-1909	24	19	balances	balance	NOUN
fbem-1909	24	20	,	,	PUNCT
fbem-1909	24	21	and	and	CCONJ
fbem-1909	24	22	"	"	PUNCT
fbem-1909	24	23	assertions	assertion	NOUN
fbem-1909	24	24	"	"	PUNCT
fbem-1909	24	25	of	of	ADP
fbem-1909	24	26	expression	expression	NOUN
fbem-1909	24	27	and	and	CCONJ
fbem-1909	24	28	disclosure	disclosure	NOUN
fbem-1909	24	29	to	to	PART
fbem-1909	24	30	provide	provide	VERB
fbem-1909	24	31	a	a	DET
fbem-1909	24	32	basis	basis	NOUN
fbem-1909	24	33	for	for	ADP
fbem-1909	24	34	assessing	assess	VERB
fbem-1909	24	35	the	the	DET
fbem-1909	24	36	risk	risk	NOUN
fbem-1909	24	37	of	of	ADP
fbem-1909	24	38	material	material	NOUN
fbem-1909	24	39	misstatement	misstatement	NOUN
fbem-1909	24	40	and	and	CCONJ
fbem-1909	24	41	for	for	ADP
fbem-1909	24	42	designing	design	VERB
fbem-1909	24	43	and	and	CCONJ
fbem-1909	24	44	implementing	implement	VERB
fbem-1909	24	45	further	further	ADJ
fbem-1909	24	46	audit	audit	NOUN
fbem-1909	24	47	procedures	procedure	NOUN
fbem-1909	24	48	.	.	PUNCT
fbem-1909	25	1	in	in	ADP
fbem-1909	25	2	2006	2006	NUM
fbem-1909	25	3	,	,	PUNCT
fbem-1909	25	4	in	in	ADP
fbem-1909	25	5	order	order	NOUN
fbem-1909	25	6	to	to	PART
fbem-1909	25	7	achieve	achieve	VERB
fbem-1909	25	8	substantial	substantial	ADJ
fbem-1909	25	9	convergence	convergence	NOUN
fbem-1909	25	10	with	with	ADP
fbem-1909	25	11	international	international	ADJ
fbem-1909	25	12	auditing	auditing	NOUN
fbem-1909	25	13	standards	standard	NOUN
fbem-1909	25	14	,	,	PUNCT
fbem-1909	25	15	china	china	PROPN
fbem-1909	25	16	revised	revise	VERB
fbem-1909	25	17	the	the	DET
fbem-1909	25	18	auditing	auditing	NOUN
fbem-1909	25	19	standards	standard	NOUN
fbem-1909	25	20	for	for	ADP
fbem-1909	25	21	the	the	DET
fbem-1909	25	22	sixth	sixth	ADJ
fbem-1909	25	23	time	time	NOUN
fbem-1909	25	24	.	.	PUNCT
fbem-1909	26	1	in	in	ADP
fbem-1909	26	2	auditing	auditing	NOUN
fbem-1909	26	3	standard	standard	PROPN
fbem-1909	26	4	no	no	NOUN
fbem-1909	26	5	.	.	PROPN
fbem-1909	26	6	1301	1301	NUM
fbem-1909	26	7	,	,	PUNCT
fbem-1909	26	8	the	the	DET
fbem-1909	26	9	concept	concept	NOUN
fbem-1909	26	10	of	of	ADP
fbem-1909	26	11	"	"	PUNCT
fbem-1909	26	12	assertion	assertion	NOUN
fbem-1909	26	13	"	"	PUNCT
fbem-1909	26	14	was	be	AUX
fbem-1909	26	15	defined	define	VERB
fbem-1909	26	16	,	,	PUNCT
fbem-1909	26	17	and	and	CCONJ
fbem-1909	26	18	"	"	PUNCT
fbem-1909	26	19	assertion	assertion	NOUN
fbem-1909	26	20	"	"	PUNCT
fbem-1909	26	21	is	be	AUX
fbem-1909	26	22	divided	divide	VERB
fbem-1909	26	23	into	into	ADP
fbem-1909	26	24	three	three	NUM
fbem-1909	26	25	categories	category	NOUN
fbem-1909	26	26	:	:	PUNCT
fbem-1909	26	27	transactions	transaction	NOUN
fbem-1909	26	28	and	and	CCONJ
fbem-1909	26	29	events	event	NOUN
fbem-1909	26	30	,	,	PUNCT
fbem-1909	26	31	closing	close	VERB
fbem-1909	26	32	account	account	NOUN
fbem-1909	26	33	balances	balance	NOUN
fbem-1909	26	34	and	and	CCONJ
fbem-1909	26	35	presentation	presentation	NOUN
fbem-1909	26	36	.	.	PUNCT
fbem-1909	27	1	this	this	PRON
fbem-1909	27	2	is	be	AUX
fbem-1909	27	3	the	the	DET
fbem-1909	27	4	first	first	ADJ
fbem-1909	27	5	time	time	NOUN
fbem-1909	27	6	that	that	SCONJ
fbem-1909	27	7	the	the	DET
fbem-1909	27	8	concept	concept	NOUN
fbem-1909	27	9	of	of	ADP
fbem-1909	27	10	65	65	NUM
fbem-1909	27	11	"	"	PUNCT
fbem-1909	27	12	assertion	assertion	NOUN
fbem-1909	27	13	"	"	PUNCT
fbem-1909	27	14	is	be	AUX
fbem-1909	27	15	introduced	introduce	VERB
fbem-1909	27	16	in	in	ADP
fbem-1909	27	17	china	china	PROPN
fbem-1909	27	18	's	's	PART
fbem-1909	27	19	auditing	auditing	NOUN
fbem-1909	27	20	standards	standard	NOUN
fbem-1909	27	21	,	,	PUNCT
fbem-1909	27	22	and	and	CCONJ
fbem-1909	27	23	the	the	DET
fbem-1909	27	24	classification	classification	NOUN
fbem-1909	27	25	and	and	CCONJ
fbem-1909	27	26	connotation	connotation	NOUN
fbem-1909	27	27	of	of	ADP
fbem-1909	27	28	"	"	PUNCT
fbem-1909	27	29	assertion	assertion	NOUN
fbem-1909	27	30	"	"	PUNCT
fbem-1909	27	31	are	be	AUX
fbem-1909	27	32	clearly	clearly	ADV
fbem-1909	27	33	explained	explain	VERB
fbem-1909	27	34	,	,	PUNCT
fbem-1909	27	35	which	which	PRON
fbem-1909	27	36	lays	lay	VERB
fbem-1909	27	37	a	a	DET
fbem-1909	27	38	system	system	NOUN
fbem-1909	27	39	foundation	foundation	NOUN
fbem-1909	27	40	for	for	ADP
fbem-1909	27	41	the	the	DET
fbem-1909	27	42	application	application	NOUN
fbem-1909	27	43	of	of	ADP
fbem-1909	27	44	"	"	PUNCT
fbem-1909	27	45	assertion	assertion	NOUN
fbem-1909	27	46	"	"	PUNCT
fbem-1909	27	47	in	in	ADP
fbem-1909	27	48	auditing	auditing	NOUN
fbem-1909	27	49	practice	practice	NOUN
fbem-1909	27	50	.	.	PUNCT
fbem-1909	28	1	2.2	2.2	NUM
fbem-1909	28	2	.	.	PUNCT
fbem-1909	28	3	evolution	evolution	NOUN
fbem-1909	28	4	of	of	ADP
fbem-1909	28	5	the	the	DET
fbem-1909	28	6	concept	concept	NOUN
fbem-1909	28	7	and	and	CCONJ
fbem-1909	28	8	classification	classification	NOUN
fbem-1909	28	9	of	of	ADP
fbem-1909	28	10	“	"	PUNCT
fbem-1909	28	11	assertion	assertion	NOUN
fbem-1909	28	12	”	"	PUNCT
fbem-1909	28	13	in	in	ADP
fbem-1909	28	14	china	china	PROPN
fbem-1909	28	15	since	since	SCONJ
fbem-1909	28	16	2006	2006	NUM
fbem-1909	28	17	,	,	PUNCT
fbem-1909	28	18	the	the	DET
fbem-1909	28	19	auditing	auditing	NOUN
fbem-1909	28	20	standards	standard	NOUN
fbem-1909	28	21	for	for	ADP
fbem-1909	28	22	chinese	chinese	ADJ
fbem-1909	28	23	certified	certify	VERB
fbem-1909	28	24	public	public	ADJ
fbem-1909	28	25	accountants	accountant	NOUN
fbem-1909	28	26	have	have	AUX
fbem-1909	28	27	been	be	AUX
fbem-1909	28	28	continuously	continuously	ADV
fbem-1909	28	29	revised	revise	VERB
fbem-1909	28	30	and	and	CCONJ
fbem-1909	28	31	improved	improve	VERB
fbem-1909	28	32	,	,	PUNCT
fbem-1909	28	33	and	and	CCONJ
fbem-1909	28	34	continued	continue	VERB
fbem-1909	28	35	to	to	PART
fbem-1909	28	36	maintain	maintain	VERB
fbem-1909	28	37	comprehensive	comprehensive	ADJ
fbem-1909	28	38	international	international	ADJ
fbem-1909	28	39	convergence	convergence	NOUN
fbem-1909	28	40	.	.	PUNCT
fbem-1909	29	1	since	since	SCONJ
fbem-1909	29	2	the	the	DET
fbem-1909	29	3	introduction	introduction	NOUN
fbem-1909	29	4	of	of	ADP
fbem-1909	29	5	the	the	DET
fbem-1909	29	6	concept	concept	NOUN
fbem-1909	29	7	of	of	ADP
fbem-1909	29	8	"	"	PUNCT
fbem-1909	29	9	assertion	assertion	NOUN
fbem-1909	29	10	"	"	PUNCT
fbem-1909	29	11	in	in	ADP
fbem-1909	29	12	auditing	auditing	NOUN
fbem-1909	29	13	standard	standard	NOUN
fbem-1909	29	14	no	no	NOUN
fbem-1909	29	15	.	.	PROPN
fbem-1909	29	16	1301	1301	NUM
fbem-1909	29	17	,	,	PUNCT
fbem-1909	29	18	the	the	DET
fbem-1909	29	19	auditing	auditing	NOUN
fbem-1909	29	20	standards	standard	NOUN
fbem-1909	29	21	and	and	CCONJ
fbem-1909	29	22	application	application	NOUN
fbem-1909	29	23	guidelines	guideline	NOUN
fbem-1909	29	24	related	relate	VERB
fbem-1909	29	25	to	to	ADP
fbem-1909	29	26	"	"	PUNCT
fbem-1909	29	27	assertion	assertion	NOUN
fbem-1909	29	28	"	"	PUNCT
fbem-1909	29	29	have	have	AUX
fbem-1909	29	30	undergone	undergo	VERB
fbem-1909	29	31	two	two	NUM
fbem-1909	29	32	revisions	revision	NOUN
fbem-1909	29	33	.	.	PUNCT
fbem-1909	30	1	in	in	ADP
fbem-1909	30	2	2008	2008	NUM
fbem-1909	30	3	,	,	PUNCT
fbem-1909	30	4	the	the	DET
fbem-1909	30	5	iaasb	iaasb	ADJ
fbem-1909	30	6	revised	revise	VERB
fbem-1909	30	7	isa	isa	NOUN
fbem-1909	30	8	500	500	NUM
fbem-1909	30	9	audit	audit	NOUN
fbem-1909	30	10	evidence	evidence	NOUN
fbem-1909	30	11	and	and	CCONJ
fbem-1909	30	12	moved	move	VERB
fbem-1909	30	13	the	the	DET
fbem-1909	30	14	"	"	PUNCT
fbem-1909	30	15	assertion	assertion	NOUN
fbem-1909	30	16	"	"	PUNCT
fbem-1909	30	17	related	related	ADJ
fbem-1909	30	18	content	content	NOUN
fbem-1909	30	19	to	to	PART
fbem-1909	30	20	isa	isa	VERB
fbem-1909	30	21	315	315	NUM
fbem-1909	30	22	identifying	identifying	NOUN
fbem-1909	30	23	and	and	CCONJ
fbem-1909	30	24	assessing	assess	VERB
fbem-1909	30	25	the	the	DET
fbem-1909	30	26	risks	risk	NOUN
fbem-1909	30	27	of	of	ADP
fbem-1909	30	28	material	material	NOUN
fbem-1909	30	29	misstatement	misstatement	NOUN
fbem-1909	30	30	through	through	ADP
fbem-1909	30	31	understanding	understanding	NOUN
fbem-1909	30	32	of	of	ADP
fbem-1909	30	33	the	the	DET
fbem-1909	30	34	entity	entity	NOUN
fbem-1909	30	35	and	and	CCONJ
fbem-1909	30	36	its	its	PRON
fbem-1909	30	37	environment	environment	NOUN
fbem-1909	30	38	.	.	PUNCT
fbem-1909	31	1	in	in	ADP
fbem-1909	31	2	2010	2010	NUM
fbem-1909	31	3	,	,	PUNCT
fbem-1909	31	4	china	china	PROPN
fbem-1909	31	5	revised	revise	VERB
fbem-1909	31	6	38	38	NUM
fbem-1909	31	7	auditing	auditing	NOUN
fbem-1909	31	8	standards	standard	NOUN
fbem-1909	31	9	and	and	CCONJ
fbem-1909	31	10	issued	issue	VERB
fbem-1909	31	11	38	38	NUM
fbem-1909	31	12	application	application	NOUN
fbem-1909	31	13	guidelines	guideline	NOUN
fbem-1909	31	14	to	to	PART
fbem-1909	31	15	guide	guide	VERB
fbem-1909	31	16	cpas	cpa	NOUN
fbem-1909	31	17	in	in	ADP
fbem-1909	31	18	the	the	DET
fbem-1909	31	19	correct	correct	ADJ
fbem-1909	31	20	understanding	understanding	NOUN
fbem-1909	31	21	and	and	CCONJ
fbem-1909	31	22	application	application	NOUN
fbem-1909	31	23	of	of	ADP
fbem-1909	31	24	practice	practice	NOUN
fbem-1909	31	25	standards	standard	NOUN
fbem-1909	31	26	.	.	PUNCT
fbem-1909	32	1	among	among	ADP
fbem-1909	32	2	them	they	PRON
fbem-1909	32	3	,	,	PUNCT
fbem-1909	32	4	the	the	DET
fbem-1909	32	5	concept	concept	NOUN
fbem-1909	32	6	of	of	ADP
fbem-1909	32	7	"	"	PUNCT
fbem-1909	32	8	assertion	assertion	NOUN
fbem-1909	32	9	"	"	PUNCT
fbem-1909	32	10	was	be	AUX
fbem-1909	32	11	moved	move	VERB
fbem-1909	32	12	from	from	ADP
fbem-1909	32	13	auditing	audit	VERB
fbem-1909	32	14	standard	standard	NOUN
fbem-1909	32	15	no	no	NOUN
fbem-1909	32	16	.	.	PROPN
fbem-1909	32	17	1301	1301	NUM
fbem-1909	32	18	to	to	ADP
fbem-1909	32	19	"	"	PUNCT
fbem-1909	32	20	china	china	PROPN
fbem-1909	32	21	auditing	auditing	NOUN
fbem-1909	32	22	standards	standard	NOUN
fbem-1909	32	23	for	for	ADP
fbem-1909	32	24	certified	certified	ADJ
fbem-1909	32	25	public	public	ADJ
fbem-1909	32	26	accountants	accountant	NOUN
fbem-1909	32	27	no	no	INTJ
fbem-1909	32	28	.	.	PUNCT
fbem-1909	32	29	1211	1211	NUM
fbem-1909	32	30	identifying	identify	VERB
fbem-1909	32	31	and	and	CCONJ
fbem-1909	32	32	assessing	assess	VERB
fbem-1909	32	33	risks	risk	NOUN
fbem-1909	32	34	of	of	ADP
fbem-1909	32	35	material	material	NOUN
fbem-1909	32	36	misstatement	misstatement	NOUN
fbem-1909	32	37	by	by	ADP
fbem-1909	32	38	understanding	understand	VERB
fbem-1909	32	39	the	the	DET
fbem-1909	32	40	auditee	auditee	NOUN
fbem-1909	32	41	and	and	CCONJ
fbem-1909	32	42	its	its	PRON
fbem-1909	32	43	environment	environment	NOUN
fbem-1909	32	44	"	"	PUNCT
fbem-1909	32	45	,	,	PUNCT
fbem-1909	32	46	and	and	CCONJ
fbem-1909	32	47	the	the	DET
fbem-1909	32	48	"	"	PUNCT
fbem-1909	32	49	assertion	assertion	NOUN
fbem-1909	32	50	"	"	PUNCT
fbem-1909	32	51	the	the	DET
fbem-1909	32	52	classification	classification	NOUN
fbem-1909	32	53	and	and	CCONJ
fbem-1909	32	54	application	application	NOUN
fbem-1909	32	55	of	of	ADP
fbem-1909	32	56	auditing	auditing	NOUN
fbem-1909	32	57	standards	standard	NOUN
fbem-1909	32	58	have	have	AUX
fbem-1909	32	59	been	be	AUX
fbem-1909	32	60	moved	move	VERB
fbem-1909	32	61	to	to	ADP
fbem-1909	32	62	the	the	DET
fbem-1909	32	63	guidance	guidance	NOUN
fbem-1909	32	64	on	on	ADP
fbem-1909	32	65	the	the	DET
fbem-1909	32	66	application	application	NOUN
fbem-1909	32	67	of	of	ADP
fbem-1909	32	68	auditing	auditing	NOUN
fbem-1909	32	69	standard	standard	PROPN
fbem-1909	32	70	no	no	NOUN
fbem-1909	32	71	.	.	PROPN
fbem-1909	32	72	1211	1211	NUM
fbem-1909	32	73	.	.	PUNCT
fbem-1909	33	1	this	this	DET
fbem-1909	33	2	revision	revision	NOUN
fbem-1909	33	3	,	,	PUNCT
fbem-1909	33	4	although	although	SCONJ
fbem-1909	33	5	not	not	PART
fbem-1909	33	6	substantive	substantive	ADJ
fbem-1909	33	7	,	,	PUNCT
fbem-1909	33	8	expands	expand	VERB
fbem-1909	33	9	the	the	DET
fbem-1909	33	10	role	role	NOUN
fbem-1909	33	11	of	of	ADP
fbem-1909	33	12	"	"	PUNCT
fbem-1909	33	13	assertion	assertion	NOUN
fbem-1909	33	14	"	"	PUNCT
fbem-1909	33	15	in	in	ADP
fbem-1909	33	16	the	the	DET
fbem-1909	33	17	concept	concept	NOUN
fbem-1909	33	18	of	of	ADP
fbem-1909	33	19	"	"	PUNCT
fbem-1909	33	20	assertion	assertion	NOUN
fbem-1909	33	21	"	"	PUNCT
fbem-1909	33	22	,	,	PUNCT
fbem-1909	33	23	noting	note	VERB
fbem-1909	33	24	that	that	SCONJ
fbem-1909	33	25	auditors	auditor	NOUN
fbem-1909	33	26	use	use	VERB
fbem-1909	33	27	it	it	PRON
fbem-1909	33	28	to	to	PART
fbem-1909	33	29	consider	consider	VERB
fbem-1909	33	30	the	the	DET
fbem-1909	33	31	different	different	ADJ
fbem-1909	33	32	types	type	NOUN
fbem-1909	33	33	of	of	ADP
fbem-1909	33	34	potential	potential	ADJ
fbem-1909	33	35	misstatements	misstatement	NOUN
fbem-1909	33	36	that	that	PRON
fbem-1909	33	37	may	may	AUX
fbem-1909	33	38	occur	occur	VERB
fbem-1909	33	39	,	,	PUNCT
fbem-1909	33	40	emphasizing	emphasize	VERB
fbem-1909	33	41	"	"	PUNCT
fbem-1909	33	42	assertion	assertion	NOUN
fbem-1909	33	43	"	"	PUNCT
fbem-1909	33	44	"	"	PUNCT
fbem-1909	33	45	the	the	DET
fbem-1909	33	46	role	role	NOUN
fbem-1909	33	47	of	of	ADP
fbem-1909	33	48	material	material	NOUN
fbem-1909	33	49	misstatement	misstatement	NOUN
fbem-1909	33	50	risk	risk	NOUN
fbem-1909	33	51	assessment	assessment	NOUN
fbem-1909	33	52	.	.	PUNCT
fbem-1909	34	1	in	in	ADP
fbem-1909	34	2	2017	2017	NUM
fbem-1909	34	3	,	,	PUNCT
fbem-1909	34	4	the	the	DET
fbem-1909	34	5	iaasb	iaasb	ADJ
fbem-1909	34	6	revised	revise	VERB
fbem-1909	34	7	isa	isa	PROPN
fbem-1909	34	8	315	315	NUM
fbem-1909	34	9	,	,	PUNCT
fbem-1909	34	10	revised	revise	VERB
fbem-1909	34	11	the	the	DET
fbem-1909	34	12	classification	classification	NOUN
fbem-1909	34	13	of	of	ADP
fbem-1909	34	14	"	"	PUNCT
fbem-1909	34	15	assertion	assertion	NOUN
fbem-1909	34	16	"	"	PUNCT
fbem-1909	34	17	,	,	PUNCT
fbem-1909	34	18	and	and	CCONJ
fbem-1909	34	19	revised	revise	VERB
fbem-1909	34	20	the	the	DET
fbem-1909	34	21	three	three	NUM
fbem-1909	34	22	categories	category	NOUN
fbem-1909	34	23	of	of	ADP
fbem-1909	34	24	"	"	PUNCT
fbem-1909	34	25	assertion	assertion	NOUN
fbem-1909	34	26	"	"	PUNCT
fbem-1909	34	27	into	into	ADP
fbem-1909	34	28	two	two	NUM
fbem-1909	34	29	categories	category	NOUN
fbem-1909	34	30	.	.	PUNCT
fbem-1909	35	1	among	among	ADP
fbem-1909	35	2	them	they	PRON
fbem-1909	35	3	,	,	PUNCT
fbem-1909	35	4	the	the	DET
fbem-1909	35	5	first	first	ADJ
fbem-1909	35	6	category	category	NOUN
fbem-1909	35	7	"	"	PUNCT
fbem-1909	35	8	assertions	assertion	NOUN
fbem-1909	35	9	about	about	ADP
fbem-1909	35	10	classes	class	NOUN
fbem-1909	35	11	of	of	ADP
fbem-1909	35	12	transactions	transaction	NOUN
fbem-1909	35	13	and	and	CCONJ
fbem-1909	35	14	events	event	NOUN
fbem-1909	35	15	for	for	ADP
fbem-1909	35	16	the	the	DET
fbem-1909	35	17	period	period	NOUN
fbem-1909	35	18	under	under	ADP
fbem-1909	35	19	audit	audit	NOUN
fbem-1909	35	20	"	"	PUNCT
fbem-1909	35	21	contains	contain	VERB
fbem-1909	35	22	6	6	NUM
fbem-1909	35	23	specific	specific	ADJ
fbem-1909	35	24	identifications	identification	NOUN
fbem-1909	35	25	:	:	PUNCT
fbem-1909	35	26	occurrence	occurrence	NOUN
fbem-1909	35	27	,	,	PUNCT
fbem-1909	35	28	completeness	completeness	NOUN
fbem-1909	35	29	,	,	PUNCT
fbem-1909	35	30	accuracy	accuracy	NOUN
fbem-1909	35	31	,	,	PUNCT
fbem-1909	35	32	cutoff	cutoff	NOUN
fbem-1909	35	33	,	,	PUNCT
fbem-1909	35	34	classification	classification	NOUN
fbem-1909	35	35	and	and	CCONJ
fbem-1909	35	36	presentation	presentation	NOUN
fbem-1909	35	37	;	;	PUNCT
fbem-1909	35	38	the	the	DET
fbem-1909	35	39	second	second	ADJ
fbem-1909	35	40	category	category	NOUN
fbem-1909	35	41	"	"	PUNCT
fbem-1909	35	42	assertions	assertion	NOUN
fbem-1909	35	43	about	about	ADP
fbem-1909	35	44	account	account	NOUN
fbem-1909	35	45	balances	balance	NOUN
fbem-1909	35	46	at	at	ADP
fbem-1909	35	47	the	the	DET
fbem-1909	35	48	period	period	NOUN
fbem-1909	35	49	end	end	NOUN
fbem-1909	35	50	and	and	CCONJ
fbem-1909	35	51	related	related	ADJ
fbem-1909	35	52	disclosure	disclosure	NOUN
fbem-1909	35	53	"	"	PUNCT
fbem-1909	35	54	,	,	PUNCT
fbem-1909	35	55	which	which	PRON
fbem-1909	35	56	contains	contain	VERB
fbem-1909	35	57	six	six	NUM
fbem-1909	35	58	specific	specific	ADJ
fbem-1909	35	59	determinations	determination	NOUN
fbem-1909	35	60	:	:	PUNCT
fbem-1909	35	61	occurrence	occurrence	NOUN
fbem-1909	35	62	,	,	PUNCT
fbem-1909	35	63	rights	right	NOUN
fbem-1909	35	64	and	and	CCONJ
fbem-1909	35	65	obligations	obligation	NOUN
fbem-1909	35	66	,	,	PUNCT
fbem-1909	35	67	completeness	completeness	NOUN
fbem-1909	35	68	,	,	PUNCT
fbem-1909	35	69	accuracy	accuracy	NOUN
fbem-1909	35	70	,	,	PUNCT
fbem-1909	35	71	valuation	valuation	NOUN
fbem-1909	35	72	and	and	CCONJ
fbem-1909	35	73	allocation	allocation	NOUN
fbem-1909	35	74	,	,	PUNCT
fbem-1909	35	75	classification	classification	NOUN
fbem-1909	35	76	,	,	PUNCT
fbem-1909	35	77	and	and	CCONJ
fbem-1909	35	78	presentation	presentation	NOUN
fbem-1909	35	79	.	.	PUNCT
fbem-1909	36	1	in	in	ADP
fbem-1909	36	2	2019	2019	NUM
fbem-1909	36	3	,	,	PUNCT
fbem-1909	36	4	china	china	PROPN
fbem-1909	36	5	revised	revise	VERB
fbem-1909	36	6	18	18	NUM
fbem-1909	36	7	auditing	auditing	NOUN
fbem-1909	36	8	standards	standard	NOUN
fbem-1909	36	9	and	and	CCONJ
fbem-1909	36	10	24	24	NUM
fbem-1909	36	11	application	application	NOUN
fbem-1909	36	12	guidelines	guideline	NOUN
fbem-1909	36	13	.	.	PUNCT
fbem-1909	37	1	in	in	ADP
fbem-1909	37	2	guidance	guidance	NOUN
fbem-1909	37	3	on	on	ADP
fbem-1909	37	4	the	the	DET
fbem-1909	37	5	application	application	NOUN
fbem-1909	37	6	of	of	ADP
fbem-1909	37	7	auditing	auditing	NOUN
fbem-1909	37	8	standards	standard	NOUN
fbem-1909	37	9	no	no	PRON
fbem-1909	37	10	.	.	NOUN
fbem-1909	37	11	1211	1211	NUM
fbem-1909	37	12	,	,	PUNCT
fbem-1909	37	13	the	the	DET
fbem-1909	37	14	classification	classification	NOUN
fbem-1909	37	15	of	of	ADP
fbem-1909	37	16	"	"	PUNCT
fbem-1909	37	17	assertions	assertion	NOUN
fbem-1909	37	18	"	"	PUNCT
fbem-1909	37	19	has	have	AUX
fbem-1909	37	20	been	be	AUX
fbem-1909	37	21	revised	revise	VERB
fbem-1909	37	22	.	.	PUNCT
fbem-1909	38	1	in	in	ADP
fbem-1909	38	2	the	the	DET
fbem-1909	38	3	new	new	ADJ
fbem-1909	38	4	standard	standard	NOUN
fbem-1909	38	5	and	and	CCONJ
fbem-1909	38	6	application	application	NOUN
fbem-1909	38	7	guide	guide	NOUN
fbem-1909	38	8	,	,	PUNCT
fbem-1909	38	9	"	"	PUNCT
fbem-1909	38	10	assertions	assertion	NOUN
fbem-1909	38	11	"	"	PUNCT
fbem-1909	38	12	are	be	AUX
fbem-1909	38	13	divided	divide	VERB
fbem-1909	38	14	into	into	ADP
fbem-1909	38	15	two	two	NUM
fbem-1909	38	16	categories	category	NOUN
fbem-1909	38	17	:	:	PUNCT
fbem-1909	38	18	assertions	assertion	NOUN
fbem-1909	38	19	about	about	ADP
fbem-1909	38	20	classes	class	NOUN
fbem-1909	38	21	of	of	ADP
fbem-1909	38	22	transactions	transaction	NOUN
fbem-1909	38	23	and	and	CCONJ
fbem-1909	38	24	events	event	NOUN
fbem-1909	38	25	for	for	ADP
fbem-1909	38	26	the	the	DET
fbem-1909	38	27	period	period	NOUN
fbem-1909	38	28	under	under	ADP
fbem-1909	38	29	audit	audit	NOUN
fbem-1909	38	30	and	and	CCONJ
fbem-1909	38	31	related	related	ADJ
fbem-1909	38	32	disclosure	disclosure	NOUN
fbem-1909	38	33	,	,	PUNCT
fbem-1909	38	34	assertions	assertion	NOUN
fbem-1909	38	35	about	about	ADP
fbem-1909	38	36	account	account	NOUN
fbem-1909	38	37	balances	balance	NOUN
fbem-1909	38	38	at	at	ADP
fbem-1909	38	39	the	the	DET
fbem-1909	38	40	period	period	NOUN
fbem-1909	38	41	end	end	NOUN
fbem-1909	38	42	and	and	CCONJ
fbem-1909	38	43	related	related	ADJ
fbem-1909	38	44	disclosure	disclosure	NOUN
fbem-1909	38	45	.	.	PUNCT
fbem-1909	39	1	the	the	DET
fbem-1909	39	2	specific	specific	ADJ
fbem-1909	39	3	12	12	NUM
fbem-1909	39	4	determinations	determination	NOUN
fbem-1909	39	5	are	be	AUX
fbem-1909	39	6	consistent	consistent	ADJ
fbem-1909	39	7	with	with	ADP
fbem-1909	39	8	the	the	DET
fbem-1909	39	9	provisions	provision	NOUN
fbem-1909	39	10	of	of	ADP
fbem-1909	39	11	isa	isa	PROPN
fbem-1909	39	12	315	315	NUM
fbem-1909	39	13	,	,	PUNCT
fbem-1909	39	14	the	the	DET
fbem-1909	39	15	international	international	ADJ
fbem-1909	39	16	standard	standard	NOUN
fbem-1909	39	17	on	on	ADP
fbem-1909	39	18	auditing	audit	VERB
fbem-1909	39	19	.	.	PUNCT
fbem-1909	40	1	in	in	ADP
fbem-1909	40	2	this	this	DET
fbem-1909	40	3	revision	revision	NOUN
fbem-1909	40	4	,	,	PUNCT
fbem-1909	40	5	the	the	DET
fbem-1909	40	6	original	original	ADJ
fbem-1909	40	7	third	third	ADJ
fbem-1909	40	8	category	category	NOUN
fbem-1909	40	9	"	"	PUNCT
fbem-1909	40	10	assertions	assertion	NOUN
fbem-1909	40	11	related	relate	VERB
fbem-1909	40	12	to	to	ADP
fbem-1909	40	13	presentation	presentation	NOUN
fbem-1909	40	14	and	and	CCONJ
fbem-1909	40	15	disclosure	disclosure	NOUN
fbem-1909	40	16	"	"	PUNCT
fbem-1909	40	17	was	be	AUX
fbem-1909	40	18	split	split	VERB
fbem-1909	40	19	into	into	ADP
fbem-1909	40	20	the	the	DET
fbem-1909	40	21	first	first	ADJ
fbem-1909	40	22	two	two	NUM
fbem-1909	40	23	categories	category	NOUN
fbem-1909	40	24	of	of	ADP
fbem-1909	40	25	"	"	PUNCT
fbem-1909	40	26	assertions	assertion	NOUN
fbem-1909	40	27	"	"	PUNCT
fbem-1909	40	28	,	,	PUNCT
fbem-1909	40	29	and	and	CCONJ
fbem-1909	40	30	"	"	PUNCT
fbem-1909	40	31	category	category	NOUN
fbem-1909	40	32	"	"	PUNCT
fbem-1909	40	33	was	be	AUX
fbem-1909	40	34	added	add	VERB
fbem-1909	40	35	to	to	ADP
fbem-1909	40	36	"	"	PUNCT
fbem-1909	40	37	assertions	assertion	NOUN
fbem-1909	40	38	on	on	ADP
fbem-1909	40	39	account	account	NOUN
fbem-1909	40	40	balances	balance	NOUN
fbem-1909	40	41	and	and	CCONJ
fbem-1909	40	42	related	related	ADJ
fbem-1909	40	43	disclosures	disclosure	NOUN
fbem-1909	40	44	at	at	ADP
fbem-1909	40	45	the	the	DET
fbem-1909	40	46	end	end	NOUN
fbem-1909	40	47	of	of	ADP
fbem-1909	40	48	the	the	DET
fbem-1909	40	49	period	period	NOUN
fbem-1909	40	50	"	"	PUNCT
fbem-1909	40	51	identified	identify	VERB
fbem-1909	40	52	.	.	PUNCT
fbem-1909	41	1	3	3	X
fbem-1909	41	2	.	.	X
fbem-1909	41	3	understanding	understanding	NOUN
fbem-1909	41	4	of	of	ADP
fbem-1909	41	5	the	the	DET
fbem-1909	41	6	concept	concept	NOUN
fbem-1909	41	7	and	and	CCONJ
fbem-1909	41	8	classification	classification	NOUN
fbem-1909	41	9	of	of	ADP
fbem-1909	41	10	"	"	PUNCT
fbem-1909	41	11	assertion	assertion	NOUN
fbem-1909	41	12	"	"	PUNCT
fbem-1909	41	13	3.1	3.1	NUM
fbem-1909	41	14	.	.	PUNCT
fbem-1909	42	1	understanding	understanding	NOUN
fbem-1909	42	2	of	of	ADP
fbem-1909	42	3	the	the	DET
fbem-1909	42	4	concept	concept	NOUN
fbem-1909	42	5	of	of	ADP
fbem-1909	42	6	"	"	PUNCT
fbem-1909	42	7	assertion	assertion	NOUN
fbem-1909	42	8	"	"	PUNCT
fbem-1909	42	9	after	after	SCONJ
fbem-1909	42	10	china	china	PROPN
fbem-1909	42	11	's	's	PART
fbem-1909	42	12	auditing	auditing	NOUN
fbem-1909	42	13	standards	standard	NOUN
fbem-1909	42	14	clearly	clearly	ADV
fbem-1909	42	15	define	define	VERB
fbem-1909	42	16	the	the	DET
fbem-1909	42	17	concept	concept	NOUN
fbem-1909	42	18	of	of	ADP
fbem-1909	42	19	"	"	PUNCT
fbem-1909	42	20	assertion	assertion	NOUN
fbem-1909	42	21	"	"	PUNCT
fbem-1909	42	22	,	,	PUNCT
fbem-1909	42	23	the	the	DET
fbem-1909	42	24	industry	industry	NOUN
fbem-1909	42	25	has	have	AUX
fbem-1909	42	26	reached	reach	VERB
fbem-1909	42	27	a	a	DET
fbem-1909	42	28	consensus	consensus	NOUN
fbem-1909	42	29	on	on	ADP
fbem-1909	42	30	the	the	DET
fbem-1909	42	31	concept	concept	NOUN
fbem-1909	42	32	of	of	ADP
fbem-1909	42	33	"	"	PUNCT
fbem-1909	42	34	assertion	assertion	NOUN
fbem-1909	42	35	"	"	PUNCT
fbem-1909	42	36	.	.	PUNCT
fbem-1909	43	1	an	an	DET
fbem-1909	43	2	"	"	PUNCT
fbem-1909	43	3	assertion	assertion	NOUN
fbem-1909	43	4	"	"	PUNCT
fbem-1909	43	5	is	be	AUX
fbem-1909	43	6	an	an	DET
fbem-1909	43	7	explicit	explicit	ADJ
fbem-1909	43	8	or	or	CCONJ
fbem-1909	43	9	implicit	implicit	ADJ
fbem-1909	43	10	expression	expression	NOUN
fbem-1909	43	11	by	by	ADP
fbem-1909	43	12	management	management	NOUN
fbem-1909	43	13	on	on	ADP
fbem-1909	43	14	the	the	DET
fbem-1909	43	15	financial	financial	ADJ
fbem-1909	43	16	statements	statement	NOUN
fbem-1909	43	17	that	that	SCONJ
fbem-1909	43	18	the	the	DET
fbem-1909	43	19	auditor	auditor	NOUN
fbem-1909	43	20	uses	use	VERB
fbem-1909	43	21	to	to	PART
fbem-1909	43	22	consider	consider	VERB
fbem-1909	43	23	the	the	DET
fbem-1909	43	24	different	different	ADJ
fbem-1909	43	25	types	type	NOUN
fbem-1909	43	26	of	of	ADP
fbem-1909	43	27	potential	potential	ADJ
fbem-1909	43	28	misstatements	misstatement	NOUN
fbem-1909	43	29	that	that	PRON
fbem-1909	43	30	may	may	AUX
fbem-1909	43	31	occur	occur	VERB
fbem-1909	43	32	.	.	PUNCT
fbem-1909	44	1	management	management	NOUN
fbem-1909	44	2	expresses	express	VERB
fbem-1909	44	3	that	that	SCONJ
fbem-1909	44	4	there	there	PRON
fbem-1909	44	5	may	may	AUX
fbem-1909	44	6	be	be	AUX
fbem-1909	44	7	a	a	DET
fbem-1909	44	8	risk	risk	NOUN
fbem-1909	44	9	of	of	ADP
fbem-1909	44	10	non	non	ADJ
fbem-1909	44	11	-	-	NOUN
fbem-1909	44	12	compliance	compliance	NOUN
fbem-1909	44	13	with	with	ADP
fbem-1909	44	14	the	the	DET
fbem-1909	44	15	established	establish	VERB
fbem-1909	44	16	standards	standard	NOUN
fbem-1909	44	17	.	.	PUNCT
fbem-1909	45	1	from	from	ADP
fbem-1909	45	2	the	the	DET
fbem-1909	45	3	perspective	perspective	NOUN
fbem-1909	45	4	of	of	ADP
fbem-1909	45	5	the	the	DET
fbem-1909	45	6	company	company	NOUN
fbem-1909	45	7	's	's	PART
fbem-1909	45	8	preparation	preparation	NOUN
fbem-1909	45	9	of	of	ADP
fbem-1909	45	10	financial	financial	ADJ
fbem-1909	45	11	statements	statement	NOUN
fbem-1909	45	12	,	,	PUNCT
fbem-1909	45	13	it	it	PRON
fbem-1909	45	14	is	be	AUX
fbem-1909	45	15	the	the	DET
fbem-1909	45	16	risk	risk	NOUN
fbem-1909	45	17	that	that	SCONJ
fbem-1909	45	18	management	management	NOUN
fbem-1909	45	19	determines	determine	VERB
fbem-1909	45	20	that	that	SCONJ
fbem-1909	45	21	there	there	PRON
fbem-1909	45	22	is	be	VERB
fbem-1909	45	23	a	a	DET
fbem-1909	45	24	violation	violation	NOUN
fbem-1909	45	25	of	of	ADP
fbem-1909	45	26	the	the	DET
fbem-1909	45	27	established	establish	VERB
fbem-1909	45	28	reporting	reporting	NOUN
fbem-1909	45	29	basis	basis	NOUN
fbem-1909	45	30	.	.	PUNCT
fbem-1909	46	1	from	from	ADP
fbem-1909	46	2	the	the	DET
fbem-1909	46	3	perspective	perspective	NOUN
fbem-1909	46	4	of	of	ADP
fbem-1909	46	5	the	the	DET
fbem-1909	46	6	auditor	auditor	NOUN
fbem-1909	46	7	's	's	PART
fbem-1909	46	8	audit	audit	NOUN
fbem-1909	46	9	,	,	PUNCT
fbem-1909	46	10	that	that	ADV
fbem-1909	46	11	is	is	ADV
fbem-1909	46	12	,	,	PUNCT
fbem-1909	46	13	the	the	DET
fbem-1909	46	14	different	different	ADJ
fbem-1909	46	15	types	type	NOUN
fbem-1909	46	16	of	of	ADP
fbem-1909	46	17	potential	potential	ADJ
fbem-1909	46	18	misstatements	misstatement	NOUN
fbem-1909	46	19	that	that	PRON
fbem-1909	46	20	may	may	AUX
fbem-1909	46	21	occur	occur	VERB
fbem-1909	46	22	in	in	ADP
fbem-1909	46	23	the	the	DET
fbem-1909	46	24	financial	financial	ADJ
fbem-1909	46	25	statements	statement	NOUN
fbem-1909	46	26	.	.	PUNCT
fbem-1909	47	1	for	for	ADP
fbem-1909	47	2	example	example	NOUN
fbem-1909	47	3	,	,	PUNCT
fbem-1909	47	4	there	there	PRON
fbem-1909	47	5	are	be	VERB
fbem-1909	47	6	significant	significant	ADJ
fbem-1909	47	7	uncertainties	uncertainty	NOUN
fbem-1909	47	8	in	in	ADP
fbem-1909	47	9	the	the	DET
fbem-1909	47	10	measurement	measurement	NOUN
fbem-1909	47	11	of	of	ADP
fbem-1909	47	12	the	the	DET
fbem-1909	47	13	net	net	ADJ
fbem-1909	47	14	realizable	realizable	ADJ
fbem-1909	47	15	value	value	NOUN
fbem-1909	47	16	of	of	ADP
fbem-1909	47	17	an	an	DET
fbem-1909	47	18	enterprise	enterprise	NOUN
fbem-1909	47	19	's	's	PART
fbem-1909	47	20	inventories	inventory	NOUN
fbem-1909	47	21	.	.	PUNCT
fbem-1909	48	1	from	from	ADP
fbem-1909	48	2	the	the	DET
fbem-1909	48	3	enterprise	enterprise	NOUN
fbem-1909	48	4	's	's	PART
fbem-1909	48	5	perspective	perspective	NOUN
fbem-1909	48	6	,	,	PUNCT
fbem-1909	48	7	management	management	NOUN
fbem-1909	48	8	's	's	PART
fbem-1909	48	9	determination	determination	NOUN
fbem-1909	48	10	of	of	ADP
fbem-1909	48	11	the	the	DET
fbem-1909	48	12	accuracy	accuracy	NOUN
fbem-1909	48	13	,	,	PUNCT
fbem-1909	48	14	valuation	valuation	NOUN
fbem-1909	48	15	and	and	CCONJ
fbem-1909	48	16	allocation	allocation	NOUN
fbem-1909	48	17	of	of	ADP
fbem-1909	48	18	inventories	inventory	NOUN
fbem-1909	48	19	may	may	AUX
fbem-1909	48	20	be	be	AUX
fbem-1909	48	21	wrong	wrong	ADJ
fbem-1909	48	22	.	.	PUNCT
fbem-1909	49	1	from	from	ADP
fbem-1909	49	2	the	the	DET
fbem-1909	49	3	perspective	perspective	NOUN
fbem-1909	49	4	of	of	ADP
fbem-1909	49	5	a	a	DET
fbem-1909	49	6	certified	certify	VERB
fbem-1909	49	7	public	public	ADJ
fbem-1909	49	8	accountant	accountant	NOUN
fbem-1909	49	9	,	,	PUNCT
fbem-1909	49	10	it	it	PRON
fbem-1909	49	11	is	be	AUX
fbem-1909	49	12	the	the	DET
fbem-1909	49	13	risk	risk	NOUN
fbem-1909	49	14	of	of	ADP
fbem-1909	49	15	material	material	NOUN
fbem-1909	49	16	misstatement	misstatement	NOUN
fbem-1909	49	17	at	at	ADP
fbem-1909	49	18	the	the	DET
fbem-1909	49	19	identification	identification	NOUN
fbem-1909	49	20	level	level	NOUN
fbem-1909	49	21	that	that	PRON
fbem-1909	49	22	may	may	AUX
fbem-1909	49	23	exist	exist	VERB
fbem-1909	49	24	in	in	ADP
fbem-1909	49	25	the	the	DET
fbem-1909	49	26	provision	provision	NOUN
fbem-1909	49	27	for	for	ADP
fbem-1909	49	28	inventory	inventory	NOUN
fbem-1909	49	29	depreciation	depreciation	NOUN
fbem-1909	49	30	reserves	reserve	NOUN
fbem-1909	49	31	,	,	PUNCT
fbem-1909	49	32	which	which	PRON
fbem-1909	49	33	affects	affect	VERB
fbem-1909	49	34	the	the	DET
fbem-1909	49	35	specific	specific	ADJ
fbem-1909	49	36	audit	audit	NOUN
fbem-1909	49	37	objectives	objective	NOUN
fbem-1909	49	38	of	of	ADP
fbem-1909	49	39	inventory	inventory	NOUN
fbem-1909	49	40	accuracy	accuracy	NOUN
fbem-1909	49	41	,	,	PUNCT
fbem-1909	49	42	valuation	valuation	NOUN
fbem-1909	49	43	and	and	CCONJ
fbem-1909	49	44	apportionment	apportionment	NOUN
fbem-1909	49	45	.	.	PUNCT
fbem-1909	50	1	3.2	3.2	NUM
fbem-1909	50	2	.	.	PUNCT
fbem-1909	51	1	understanding	understanding	NOUN
fbem-1909	51	2	of	of	ADP
fbem-1909	51	3	"	"	PUNCT
fbem-1909	51	4	assertion	assertion	NOUN
fbem-1909	51	5	"	"	PUNCT
fbem-1909	51	6	classification	classification	NOUN
fbem-1909	51	7	3.2.1	3.2.1	NUM
fbem-1909	51	8	.	.	PUNCT
fbem-1909	52	1	differences	difference	NOUN
fbem-1909	52	2	in	in	ADP
fbem-1909	52	3	the	the	DET
fbem-1909	52	4	understanding	understanding	NOUN
fbem-1909	52	5	of	of	ADP
fbem-1909	52	6	"	"	PUNCT
fbem-1909	52	7	assertion	assertion	NOUN
fbem-1909	52	8	"	"	PUNCT
fbem-1909	52	9	classification	classification	NOUN
fbem-1909	52	10	for	for	ADP
fbem-1909	52	11	the	the	DET
fbem-1909	52	12	understanding	understanding	NOUN
fbem-1909	52	13	of	of	ADP
fbem-1909	52	14	the	the	DET
fbem-1909	52	15	"	"	PUNCT
fbem-1909	52	16	assertion	assertion	NOUN
fbem-1909	52	17	"	"	PUNCT
fbem-1909	52	18	classification	classification	NOUN
fbem-1909	52	19	,	,	PUNCT
fbem-1909	52	20	there	there	PRON
fbem-1909	52	21	are	be	VERB
fbem-1909	52	22	three	three	NUM
fbem-1909	52	23	main	main	ADJ
fbem-1909	52	24	mainstream	mainstream	NOUN
fbem-1909	52	25	views	view	NOUN
fbem-1909	52	26	in	in	ADP
fbem-1909	52	27	the	the	DET
fbem-1909	52	28	industry	industry	NOUN
fbem-1909	52	29	:	:	PUNCT
fbem-1909	52	30	one	one	NUM
fbem-1909	52	31	is	be	AUX
fbem-1909	52	32	the	the	DET
fbem-1909	52	33	classification	classification	NOUN
fbem-1909	52	34	view	view	NOUN
fbem-1909	52	35	that	that	PRON
fbem-1909	52	36	is	be	AUX
fbem-1909	52	37	consistent	consistent	ADJ
fbem-1909	52	38	with	with	ADP
fbem-1909	52	39	the	the	DET
fbem-1909	52	40	classification	classification	NOUN
fbem-1909	52	41	of	of	ADP
fbem-1909	52	42	the	the	DET
fbem-1909	52	43	guidelines	guideline	NOUN
fbem-1909	52	44	.	.	PUNCT
fbem-1909	53	1	wang	wang	PROPN
fbem-1909	53	2	xiaolei	xiaolei	PROPN
fbem-1909	53	3	(	(	PUNCT
fbem-1909	53	4	2007	2007	NUM
fbem-1909	53	5	)	)	PUNCT
fbem-1909	53	6	,	,	PUNCT
fbem-1909	53	7	chen	chen	PROPN
fbem-1909	53	8	yanqiu	yanqiu	PROPN
fbem-1909	53	9	(	(	PUNCT
fbem-1909	53	10	2009	2009	NUM
fbem-1909	53	11	)	)	PUNCT
fbem-1909	53	12	,	,	PUNCT
fbem-1909	53	13	liu	liu	PROPN
fbem-1909	53	14	minghui	minghui	PROPN
fbem-1909	53	15	and	and	CCONJ
fbem-1909	53	16	shi	shi	PROPN
fbem-1909	53	17	degang	degang	PROPN
fbem-1909	53	18	(	(	PUNCT
fbem-1909	53	19	2019	2019	NUM
fbem-1909	53	20	)	)	PUNCT
fbem-1909	53	21	layer	layer	NOUN
fbem-1909	53	22	identification	identification	NOUN
fbem-1909	53	23	is	be	AUX
fbem-1909	53	24	divided	divide	VERB
fbem-1909	53	25	into	into	ADP
fbem-1909	53	26	three	three	NUM
fbem-1909	53	27	categories	category	NOUN
fbem-1909	53	28	:	:	PUNCT
fbem-1909	53	29	assertions	assertion	NOUN
fbem-1909	53	30	about	about	ADP
fbem-1909	53	31	classes	class	NOUN
fbem-1909	53	32	of	of	ADP
fbem-1909	53	33	transactions	transaction	NOUN
fbem-1909	53	34	and	and	CCONJ
fbem-1909	53	35	events	event	NOUN
fbem-1909	53	36	for	for	ADP
fbem-1909	53	37	the	the	DET
fbem-1909	53	38	period	period	NOUN
fbem-1909	53	39	under	under	ADP
fbem-1909	53	40	audit	audit	NOUN
fbem-1909	53	41	,	,	PUNCT
fbem-1909	53	42	assertions	assertion	NOUN
fbem-1909	53	43	about	about	ADP
fbem-1909	53	44	account	account	NOUN
fbem-1909	53	45	balances	balance	NOUN
fbem-1909	53	46	at	at	ADP
fbem-1909	53	47	the	the	DET
fbem-1909	53	48	period	period	NOUN
fbem-1909	53	49	end	end	NOUN
fbem-1909	53	50	,	,	PUNCT
fbem-1909	53	51	and	and	CCONJ
fbem-1909	53	52	assertions	assertion	NOUN
fbem-1909	53	53	related	relate	VERB
fbem-1909	53	54	to	to	ADP
fbem-1909	53	55	presentation	presentation	NOUN
fbem-1909	53	56	.	.	PUNCT
fbem-1909	54	1	two	two	NUM
fbem-1909	54	2	scholars	scholar	NOUN
fbem-1909	54	3	,	,	PUNCT
fbem-1909	54	4	wang	wang	PROPN
fbem-1909	54	5	xiaolei	xiaolei	PROPN
fbem-1909	54	6	and	and	CCONJ
fbem-1909	54	7	chen	chen	PROPN
fbem-1909	54	8	yanqiu	yanqiu	PROPN
fbem-1909	54	9	,	,	PUNCT
fbem-1909	54	10	believe	believe	VERB
fbem-1909	54	11	that	that	SCONJ
fbem-1909	54	12	assertions	assertion	NOUN
fbem-1909	54	13	about	about	ADP
fbem-1909	54	14	classes	class	NOUN
fbem-1909	54	15	of	of	ADP
fbem-1909	54	16	transactions	transaction	NOUN
fbem-1909	54	17	and	and	CCONJ
fbem-1909	54	18	events	event	NOUN
fbem-1909	54	19	for	for	ADP
fbem-1909	54	20	the	the	DET
fbem-1909	54	21	period	period	NOUN
fbem-1909	54	22	under	under	ADP
fbem-1909	54	23	audit	audit	NOUN
fbem-1909	54	24	are	be	AUX
fbem-1909	54	25	expressions	expression	NOUN
fbem-1909	54	26	at	at	ADP
fbem-1909	54	27	the	the	DET
fbem-1909	54	28	sub	sub	ADJ
fbem-1909	54	29	-	-	ADJ
fbem-1909	54	30	ledger	ledger	ADJ
fbem-1909	54	31	level	level	NOUN
fbem-1909	54	32	,	,	PUNCT
fbem-1909	54	33	and	and	CCONJ
fbem-1909	54	34	assertions	assertion	NOUN
fbem-1909	54	35	about	about	ADP
fbem-1909	54	36	account	account	NOUN
fbem-1909	54	37	balances	balance	NOUN
fbem-1909	54	38	at	at	ADP
fbem-1909	54	39	the	the	DET
fbem-1909	54	40	period	period	NOUN
fbem-1909	54	41	end	end	NOUN
fbem-1909	54	42	are	be	AUX
fbem-1909	54	43	expressions	expression	NOUN
fbem-1909	54	44	at	at	ADP
fbem-1909	54	45	the	the	DET
fbem-1909	54	46	general	general	ADJ
fbem-1909	54	47	ledger	ledger	NOUN
fbem-1909	54	48	level	level	NOUN
fbem-1909	54	49	.	.	PUNCT
fbem-1909	55	1	however	however	ADV
fbem-1909	55	2	,	,	PUNCT
fbem-1909	55	3	the	the	DET
fbem-1909	55	4	correctness	correctness	NOUN
fbem-1909	55	5	of	of	ADP
fbem-1909	55	6	the	the	DET
fbem-1909	55	7	first	first	ADJ
fbem-1909	55	8	two	two	NUM
fbem-1909	55	9	categories	category	NOUN
fbem-1909	55	10	only	only	ADV
fbem-1909	55	11	lays	lay	VERB
fbem-1909	55	12	a	a	DET
fbem-1909	55	13	necessary	necessary	ADJ
fbem-1909	55	14	foundation	foundation	NOUN
fbem-1909	55	15	for	for	ADP
fbem-1909	55	16	the	the	DET
fbem-1909	55	17	correct	correct	ADJ
fbem-1909	55	18	presentation	presentation	NOUN
fbem-1909	55	19	,	,	PUNCT
fbem-1909	55	20	and	and	CCONJ
fbem-1909	55	21	the	the	DET
fbem-1909	55	22	financial	financial	ADJ
fbem-1909	55	23	statements	statement	NOUN
fbem-1909	55	24	may	may	AUX
fbem-1909	55	25	also	also	ADV
fbem-1909	55	26	be	be	AUX
fbem-1909	55	27	misreported	misreporte	VERB
fbem-1909	55	28	due	due	ADJ
fbem-1909	55	29	to	to	ADP
fbem-1909	55	30	misunderstanding	misunderstanding	NOUN
fbem-1909	55	31	of	of	ADP
fbem-1909	55	32	the	the	DET
fbem-1909	55	33	relevant	relevant	ADJ
fbem-1909	55	34	presentation	presentation	NOUN
fbem-1909	55	35	regulations	regulation	NOUN
fbem-1909	55	36	or	or	CCONJ
fbem-1909	55	37	fraud	fraud	NOUN
fbem-1909	55	38	by	by	ADP
fbem-1909	55	39	the	the	DET
fbem-1909	55	40	audited	audit	VERB
fbem-1909	55	41	entity	entity	NOUN
fbem-1909	55	42	.	.	PUNCT
fbem-1909	56	1	in	in	ADP
fbem-1909	56	2	addition	addition	NOUN
fbem-1909	56	3	,	,	PUNCT
fbem-1909	56	4	misstatements	misstatement	NOUN
fbem-1909	56	5	in	in	ADP
fbem-1909	56	6	financial	financial	ADJ
fbem-1909	56	7	statements	statement	NOUN
fbem-1909	56	8	may	may	AUX
fbem-1909	56	9	also	also	ADV
fbem-1909	56	10	be	be	AUX
fbem-1909	56	11	caused	cause	VERB
fbem-1909	56	12	by	by	ADP
fbem-1909	56	13	the	the	DET
fbem-1909	56	14	failure	failure	NOUN
fbem-1909	56	15	of	of	ADP
fbem-1909	56	16	the	the	DET
fbem-1909	56	17	audited	audit	VERB
fbem-1909	56	18	entity	entity	NOUN
fbem-1909	56	19	to	to	PART
fbem-1909	56	20	comply	comply	VERB
fbem-1909	56	21	with	with	ADP
fbem-1909	56	22	some	some	DET
fbem-1909	56	23	specific	specific	ADJ
fbem-1909	56	24	disclosure	disclosure	NOUN
fbem-1909	56	25	requirements	requirement	NOUN
fbem-1909	56	26	.	.	PUNCT
fbem-1909	57	1	the	the	DET
fbem-1909	57	2	second	second	NOUN
fbem-1909	57	3	is	be	AUX
fbem-1909	57	4	to	to	PART
fbem-1909	57	5	correspond	correspond	VERB
fbem-1909	57	6	to	to	ADP
fbem-1909	57	7	different	different	ADJ
fbem-1909	57	8	viewpoints	viewpoint	NOUN
fbem-1909	57	9	on	on	ADP
fbem-1909	57	10	the	the	DET
fbem-1909	57	11	classification	classification	NOUN
fbem-1909	57	12	of	of	ADP
fbem-1909	57	13	statements	statement	NOUN
fbem-1909	57	14	.	.	PUNCT
fbem-1909	58	1	qin	qin	PROPN
fbem-1909	58	2	rongsheng	rongsheng	PROPN
fbem-1909	58	3	and	and	CCONJ
fbem-1909	58	4	lu	lu	PROPN
fbem-1909	58	5	chunquan	chunquan	PROPN
fbem-1909	58	6	(	(	PUNCT
fbem-1909	58	7	2019	2019	NUM
fbem-1909	58	8	)	)	PUNCT
fbem-1909	58	9	pointed	point	VERB
fbem-1909	58	10	out	out	ADP
fbem-1909	58	11	in	in	ADP
fbem-1909	58	12	the	the	DET
fbem-1909	58	13	textbook	textbook	NOUN
fbem-1909	58	14	of	of	ADP
fbem-1909	58	15	auditing	auditing	NOUN
fbem-1909	58	16	that	that	SCONJ
fbem-1909	58	17	based	base	VERB
fbem-1909	58	18	on	on	ADP
fbem-1909	58	19	the	the	DET
fbem-1909	58	20	auditing	auditing	NOUN
fbem-1909	58	21	standards	standard	NOUN
fbem-1909	58	22	revised	revise	VERB
fbem-1909	58	23	in	in	ADP
fbem-1909	58	24	2010	2010	NUM
fbem-1909	58	25	,	,	PUNCT
fbem-1909	58	26	the	the	DET
fbem-1909	58	27	management	management	NOUN
fbem-1909	58	28	’s	’s	PART
fbem-1909	58	29	identification	identification	NOUN
fbem-1909	58	30	reflects	reflect	VERB
fbem-1909	58	31	the	the	DET
fbem-1909	58	32	whole	whole	ADJ
fbem-1909	58	33	process	process	NOUN
fbem-1909	58	34	of	of	ADP
fbem-1909	58	35	accounting	accounting	NOUN
fbem-1909	58	36	treatment	treatment	NOUN
fbem-1909	58	37	confirmation	confirmation	NOUN
fbem-1909	58	38	,	,	PUNCT
fbem-1909	58	39	measurement	measurement	NOUN
fbem-1909	58	40	and	and	CCONJ
fbem-1909	58	41	presentation	presentation	NOUN
fbem-1909	58	42	,	,	PUNCT
fbem-1909	58	43	and	and	CCONJ
fbem-1909	58	44	the	the	DET
fbem-1909	58	45	auditing	auditing	NOUN
fbem-1909	58	46	practice	practice	NOUN
fbem-1909	58	47	work	work	NOUN
fbem-1909	58	48	is	be	AUX
fbem-1909	58	49	also	also	ADV
fbem-1909	58	50	it	it	PRON
fbem-1909	58	51	focuses	focus	VERB
fbem-1909	58	52	on	on	ADP
fbem-1909	58	53	the	the	DET
fbem-1909	58	54	three	three	NUM
fbem-1909	58	55	links	link	NOUN
fbem-1909	58	56	of	of	ADP
fbem-1909	58	57	accounting	accounting	NOUN
fbem-1909	58	58	treatment	treatment	NOUN
fbem-1909	58	59	confirmation	confirmation	NOUN
fbem-1909	58	60	,	,	PUNCT
fbem-1909	58	61	measurement	measurement	NOUN
fbem-1909	58	62	and	and	CCONJ
fbem-1909	58	63	presentation	presentation	NOUN
fbem-1909	58	64	.	.	PUNCT
fbem-1909	59	1	the	the	DET
fbem-1909	59	2	three	three	NUM
fbem-1909	59	3	aspects	aspect	NOUN
fbem-1909	59	4	of	of	ADP
fbem-1909	59	5	transactions	transaction	NOUN
fbem-1909	59	6	and	and	CCONJ
fbem-1909	59	7	events	event	NOUN
fbem-1909	59	8	,	,	PUNCT
fbem-1909	59	9	account	account	NOUN
fbem-1909	59	10	balances	balance	NOUN
fbem-1909	59	11	and	and	CCONJ
fbem-1909	59	12	presentation	presentation	NOUN
fbem-1909	59	13	as	as	SCONJ
fbem-1909	59	14	determined	determine	VERB
fbem-1909	59	15	by	by	ADP
fbem-1909	59	16	the	the	DET
fbem-1909	59	17	management	management	NOUN
fbem-1909	59	18	correspond	correspond	VERB
fbem-1909	59	19	to	to	ADP
fbem-1909	59	20	66	66	NUM
fbem-1909	59	21	the	the	DET
fbem-1909	59	22	income	income	NOUN
fbem-1909	59	23	statement	statement	NOUN
fbem-1909	59	24	,	,	PUNCT
fbem-1909	59	25	balance	balance	NOUN
fbem-1909	59	26	sheet	sheet	NOUN
fbem-1909	59	27	and	and	CCONJ
fbem-1909	59	28	notes	note	NOUN
fbem-1909	59	29	to	to	ADP
fbem-1909	59	30	the	the	DET
fbem-1909	59	31	financial	financial	ADJ
fbem-1909	59	32	statements	statement	NOUN
fbem-1909	59	33	in	in	ADP
fbem-1909	59	34	the	the	DET
fbem-1909	59	35	financial	financial	ADJ
fbem-1909	59	36	statements	statement	NOUN
fbem-1909	59	37	.	.	PUNCT
fbem-1909	60	1	the	the	DET
fbem-1909	60	2	assertion	assertion	NOUN
fbem-1909	60	3	of	of	ADP
fbem-1909	60	4	transactions	transaction	NOUN
fbem-1909	60	5	and	and	CCONJ
fbem-1909	60	6	events	event	NOUN
fbem-1909	60	7	corresponds	correspond	VERB
fbem-1909	60	8	to	to	ADP
fbem-1909	60	9	the	the	DET
fbem-1909	60	10	income	income	NOUN
fbem-1909	60	11	statement	statement	NOUN
fbem-1909	60	12	,	,	PUNCT
fbem-1909	60	13	the	the	DET
fbem-1909	60	14	assertion	assertion	NOUN
fbem-1909	60	15	of	of	ADP
fbem-1909	60	16	account	account	NOUN
fbem-1909	60	17	balances	balance	NOUN
fbem-1909	60	18	corresponds	correspond	VERB
fbem-1909	60	19	to	to	ADP
fbem-1909	60	20	the	the	DET
fbem-1909	60	21	balance	balance	NOUN
fbem-1909	60	22	sheet	sheet	NOUN
fbem-1909	60	23	,	,	PUNCT
fbem-1909	60	24	and	and	CCONJ
fbem-1909	60	25	the	the	DET
fbem-1909	60	26	assertion	assertion	NOUN
fbem-1909	60	27	related	relate	VERB
fbem-1909	60	28	to	to	ADP
fbem-1909	60	29	presentation	presentation	NOUN
fbem-1909	60	30	corresponds	correspond	NOUN
fbem-1909	60	31	to	to	ADP
fbem-1909	60	32	the	the	DET
fbem-1909	60	33	notes	note	NOUN
fbem-1909	60	34	to	to	ADP
fbem-1909	60	35	the	the	DET
fbem-1909	60	36	accounting	accounting	NOUN
fbem-1909	60	37	statements	statement	NOUN
fbem-1909	60	38	.	.	PUNCT
fbem-1909	61	1	therefore	therefore	ADV
fbem-1909	61	2	,	,	PUNCT
fbem-1909	61	3	qin	qin	PROPN
fbem-1909	61	4	rongsheng	rongsheng	PROPN
fbem-1909	61	5	and	and	CCONJ
fbem-1909	61	6	lu	lu	PROPN
fbem-1909	61	7	chunquan	chunquan	PROPN
fbem-1909	61	8	divided	divide	VERB
fbem-1909	61	9	management	management	NOUN
fbem-1909	61	10	's	's	PART
fbem-1909	61	11	assertions	assertion	NOUN
fbem-1909	61	12	into	into	ADP
fbem-1909	61	13	three	three	NUM
fbem-1909	61	14	categories	category	NOUN
fbem-1909	61	15	:	:	PUNCT
fbem-1909	61	16	assertions	assertion	NOUN
fbem-1909	61	17	related	relate	VERB
fbem-1909	61	18	to	to	ADP
fbem-1909	61	19	the	the	DET
fbem-1909	61	20	balance	balance	NOUN
fbem-1909	61	21	sheet	sheet	NOUN
fbem-1909	61	22	,	,	PUNCT
fbem-1909	61	23	assertions	assertion	NOUN
fbem-1909	61	24	related	relate	VERB
fbem-1909	61	25	to	to	ADP
fbem-1909	61	26	the	the	DET
fbem-1909	61	27	income	income	NOUN
fbem-1909	61	28	statement	statement	NOUN
fbem-1909	61	29	,	,	PUNCT
fbem-1909	61	30	and	and	CCONJ
fbem-1909	61	31	assertions	assertion	NOUN
fbem-1909	61	32	related	relate	VERB
fbem-1909	61	33	to	to	ADP
fbem-1909	61	34	presentation	presentation	NOUN
fbem-1909	61	35	and	and	CCONJ
fbem-1909	61	36	disclosure	disclosure	NOUN
fbem-1909	61	37	.	.	PUNCT
fbem-1909	62	1	the	the	DET
fbem-1909	62	2	views	view	NOUN
fbem-1909	62	3	of	of	ADP
fbem-1909	62	4	two	two	NUM
fbem-1909	62	5	scholars	scholar	NOUN
fbem-1909	62	6	,	,	PUNCT
fbem-1909	62	7	qin	qin	PROPN
fbem-1909	62	8	rongsheng	rongsheng	PROPN
fbem-1909	62	9	and	and	CCONJ
fbem-1909	62	10	lu	lu	PROPN
fbem-1909	62	11	chunquan	chunquan	PROPN
fbem-1909	62	12	,	,	PUNCT
fbem-1909	62	13	were	be	AUX
fbem-1909	62	14	also	also	ADV
fbem-1909	62	15	confirmed	confirm	VERB
fbem-1909	62	16	in	in	ADP
fbem-1909	62	17	the	the	DET
fbem-1909	62	18	"	"	PUNCT
fbem-1909	62	19	guidelines	guideline	NOUN
fbem-1909	62	20	for	for	ADP
fbem-1909	62	21	the	the	DET
fbem-1909	62	22	preparation	preparation	NOUN
fbem-1909	62	23	of	of	ADP
fbem-1909	62	24	auditing	audit	VERB
fbem-1909	62	25	working	work	VERB
fbem-1909	62	26	papers	paper	NOUN
fbem-1909	62	27	for	for	ADP
fbem-1909	62	28	financial	financial	ADJ
fbem-1909	62	29	statements	statement	NOUN
fbem-1909	62	30	"	"	PUNCT
fbem-1909	62	31	revised	revise	VERB
fbem-1909	62	32	by	by	ADP
fbem-1909	62	33	the	the	DET
fbem-1909	62	34	chinese	chinese	PROPN
fbem-1909	62	35	institute	institute	PROPN
fbem-1909	62	36	of	of	ADP
fbem-1909	62	37	certified	certify	VERB
fbem-1909	62	38	public	public	ADJ
fbem-1909	62	39	accountants	accountant	NOUN
fbem-1909	62	40	in	in	ADP
fbem-1909	62	41	2011	2011	NUM
fbem-1909	62	42	.	.	PUNCT
fbem-1909	63	1	in	in	ADP
fbem-1909	63	2	the	the	DET
fbem-1909	63	3	guidelines	guideline	NOUN
fbem-1909	63	4	for	for	ADP
fbem-1909	63	5	the	the	DET
fbem-1909	63	6	preparation	preparation	NOUN
fbem-1909	63	7	of	of	ADP
fbem-1909	63	8	auditing	audit	VERB
fbem-1909	63	9	working	work	VERB
fbem-1909	63	10	papers	paper	NOUN
fbem-1909	63	11	for	for	ADP
fbem-1909	63	12	financial	financial	ADJ
fbem-1909	63	13	statements	statement	NOUN
fbem-1909	63	14	,	,	PUNCT
fbem-1909	63	15	in	in	ADP
fbem-1909	63	16	the	the	DET
fbem-1909	63	17	working	work	VERB
fbem-1909	63	18	papers	paper	NOUN
fbem-1909	63	19	on	on	ADP
fbem-1909	63	20	substantive	substantive	ADJ
fbem-1909	63	21	procedures	procedure	NOUN
fbem-1909	63	22	of	of	ADP
fbem-1909	63	23	the	the	DET
fbem-1909	63	24	balance	balance	NOUN
fbem-1909	63	25	sheet	sheet	NOUN
fbem-1909	63	26	related	relate	VERB
fbem-1909	63	27	statement	statement	NOUN
fbem-1909	63	28	items	item	NOUN
fbem-1909	63	29	,	,	PUNCT
fbem-1909	63	30	the	the	DET
fbem-1909	63	31	relevant	relevant	ADJ
fbem-1909	63	32	determinations	determination	NOUN
fbem-1909	63	33	correspond	correspond	VERB
fbem-1909	63	34	to	to	ADP
fbem-1909	63	35	the	the	DET
fbem-1909	63	36	four	four	NUM
fbem-1909	63	37	specific	specific	ADJ
fbem-1909	63	38	determinations	determination	NOUN
fbem-1909	63	39	and	and	CCONJ
fbem-1909	63	40	presentations	presentation	NOUN
fbem-1909	63	41	related	relate	VERB
fbem-1909	63	42	to	to	ADP
fbem-1909	63	43	the	the	DET
fbem-1909	63	44	ending	end	VERB
fbem-1909	63	45	account	account	NOUN
fbem-1909	63	46	balance	balance	NOUN
fbem-1909	63	47	.	.	PUNCT
fbem-1909	64	1	in	in	ADP
fbem-1909	64	2	the	the	DET
fbem-1909	64	3	substantive	substantive	ADJ
fbem-1909	64	4	procedure	procedure	NOUN
fbem-1909	64	5	working	work	VERB
fbem-1909	64	6	papers	paper	NOUN
fbem-1909	64	7	of	of	ADP
fbem-1909	64	8	the	the	DET
fbem-1909	64	9	relevant	relevant	ADJ
fbem-1909	64	10	statement	statement	NOUN
fbem-1909	64	11	items	item	NOUN
fbem-1909	64	12	of	of	ADP
fbem-1909	64	13	the	the	DET
fbem-1909	64	14	income	income	NOUN
fbem-1909	64	15	statement	statement	NOUN
fbem-1909	64	16	,	,	PUNCT
fbem-1909	64	17	the	the	DET
fbem-1909	64	18	relevant	relevant	ADJ
fbem-1909	64	19	determinations	determination	NOUN
fbem-1909	64	20	correspond	correspond	VERB
fbem-1909	64	21	to	to	ADP
fbem-1909	64	22	the	the	DET
fbem-1909	64	23	5	5	NUM
fbem-1909	64	24	specific	specific	ADJ
fbem-1909	64	25	determinations	determination	NOUN
fbem-1909	64	26	and	and	CCONJ
fbem-1909	64	27	presentations	presentation	NOUN
fbem-1909	64	28	related	relate	VERB
fbem-1909	64	29	to	to	ADP
fbem-1909	64	30	transactions	transaction	NOUN
fbem-1909	64	31	and	and	CCONJ
fbem-1909	64	32	events	event	NOUN
fbem-1909	64	33	.	.	PUNCT
fbem-1909	65	1	the	the	DET
fbem-1909	65	2	third	third	NOUN
fbem-1909	65	3	is	be	AUX
fbem-1909	65	4	a	a	DET
fbem-1909	65	5	classification	classification	NOUN
fbem-1909	65	6	view	view	NOUN
fbem-1909	65	7	centered	center	VERB
fbem-1909	65	8	on	on	ADP
fbem-1909	65	9	transactions	transaction	NOUN
fbem-1909	65	10	and	and	CCONJ
fbem-1909	65	11	events	event	NOUN
fbem-1909	65	12	.	.	PUNCT
fbem-1909	66	1	gao	gao	PROPN
fbem-1909	66	2	qiang	qiang	PROPN
fbem-1909	66	3	,	,	PUNCT
fbem-1909	66	4	li	li	PROPN
fbem-1909	66	5	xiulian	xiulian	PROPN
fbem-1909	66	6	,	,	PUNCT
fbem-1909	66	7	and	and	CCONJ
fbem-1909	66	8	wang	wang	PROPN
fbem-1909	66	9	zhiyong	zhiyong	PROPN
fbem-1909	66	10	(	(	PUNCT
fbem-1909	66	11	2009	2009	NUM
fbem-1909	66	12	)	)	PUNCT
fbem-1909	66	13	believe	believe	VERB
fbem-1909	66	14	that	that	SCONJ
fbem-1909	66	15	a	a	DET
fbem-1909	66	16	transaction	transaction	NOUN
fbem-1909	66	17	is	be	AUX
fbem-1909	66	18	a	a	DET
fbem-1909	66	19	value	value	NOUN
fbem-1909	66	20	transfer	transfer	NOUN
fbem-1909	66	21	between	between	ADP
fbem-1909	66	22	two	two	NUM
fbem-1909	66	23	different	different	ADJ
fbem-1909	66	24	accounting	accounting	NOUN
fbem-1909	66	25	entities	entity	NOUN
fbem-1909	66	26	.	.	PUNCT
fbem-1909	67	1	transactions	transaction	NOUN
fbem-1909	67	2	and	and	CCONJ
fbem-1909	67	3	events	event	NOUN
fbem-1909	67	4	are	be	AUX
fbem-1909	67	5	basic	basic	ADJ
fbem-1909	67	6	economic	economic	ADJ
fbem-1909	67	7	data	datum	NOUN
fbem-1909	67	8	or	or	CCONJ
fbem-1909	67	9	input	input	NOUN
fbem-1909	67	10	data	datum	NOUN
fbem-1909	67	11	into	into	ADP
fbem-1909	67	12	accounting	accounting	NOUN
fbem-1909	67	13	information	information	NOUN
fbem-1909	67	14	systems	system	NOUN
fbem-1909	67	15	.	.	PUNCT
fbem-1909	68	1	it	it	PRON
fbem-1909	68	2	is	be	AUX
fbem-1909	68	3	pointed	point	VERB
fbem-1909	68	4	out	out	ADP
fbem-1909	68	5	that	that	SCONJ
fbem-1909	68	6	the	the	DET
fbem-1909	68	7	connotation	connotation	NOUN
fbem-1909	68	8	of	of	ADP
fbem-1909	68	9	transactions	transaction	NOUN
fbem-1909	68	10	in	in	ADP
fbem-1909	68	11	auditing	auditing	NOUN
fbem-1909	68	12	should	should	AUX
fbem-1909	68	13	be	be	AUX
fbem-1909	68	14	consistent	consistent	ADJ
fbem-1909	68	15	with	with	ADP
fbem-1909	68	16	the	the	DET
fbem-1909	68	17	connotation	connotation	NOUN
fbem-1909	68	18	of	of	ADP
fbem-1909	68	19	transactions	transaction	NOUN
fbem-1909	68	20	in	in	ADP
fbem-1909	68	21	accounting	accounting	NOUN
fbem-1909	68	22	,	,	PUNCT
fbem-1909	68	23	and	and	CCONJ
fbem-1909	68	24	it	it	PRON
fbem-1909	68	25	is	be	AUX
fbem-1909	68	26	suggested	suggest	VERB
fbem-1909	68	27	that	that	SCONJ
fbem-1909	68	28	management	management	NOUN
fbem-1909	68	29	assertion	assertion	NOUN
fbem-1909	68	30	should	should	AUX
fbem-1909	68	31	be	be	AUX
fbem-1909	68	32	divided	divide	VERB
fbem-1909	68	33	into	into	ADP
fbem-1909	68	34	transaction	transaction	NOUN
fbem-1909	68	35	,	,	PUNCT
fbem-1909	68	36	event	event	NOUN
fbem-1909	68	37	and	and	CCONJ
fbem-1909	68	38	account	account	NOUN
fbem-1909	68	39	assertion	assertion	NOUN
fbem-1909	68	40	in	in	ADP
fbem-1909	68	41	the	the	DET
fbem-1909	68	42	income	income	NOUN
fbem-1909	68	43	statement	statement	NOUN
fbem-1909	68	44	,	,	PUNCT
fbem-1909	68	45	transaction	transaction	NOUN
fbem-1909	68	46	,	,	PUNCT
fbem-1909	68	47	event	event	NOUN
fbem-1909	68	48	and	and	CCONJ
fbem-1909	68	49	account	account	NOUN
fbem-1909	68	50	assertion	assertion	NOUN
fbem-1909	68	51	in	in	ADP
fbem-1909	68	52	the	the	DET
fbem-1909	68	53	balance	balance	NOUN
fbem-1909	68	54	sheet	sheet	NOUN
fbem-1909	68	55	,	,	PUNCT
fbem-1909	68	56	transaction	transaction	NOUN
fbem-1909	68	57	,	,	PUNCT
fbem-1909	68	58	event	event	NOUN
fbem-1909	68	59	and	and	CCONJ
fbem-1909	68	60	account	account	NOUN
fbem-1909	68	61	assertion	assertion	NOUN
fbem-1909	68	62	in	in	ADP
fbem-1909	68	63	the	the	DET
fbem-1909	68	64	notes	note	NOUN
fbem-1909	68	65	to	to	ADP
fbem-1909	68	66	the	the	DET
fbem-1909	68	67	accounting	accounting	NOUN
fbem-1909	68	68	statement	statement	NOUN
fbem-1909	68	69	.	.	PUNCT
fbem-1909	69	1	there	there	PRON
fbem-1909	69	2	are	be	VERB
fbem-1909	69	3	three	three	NUM
fbem-1909	69	4	aspects	aspect	NOUN
fbem-1909	69	5	of	of	ADP
fbem-1909	69	6	matters	matter	NOUN
fbem-1909	69	7	and	and	CCONJ
fbem-1909	69	8	account	account	NOUN
fbem-1909	69	9	identification	identification	NOUN
fbem-1909	69	10	.	.	PUNCT
fbem-1909	70	1	scholars	scholar	NOUN
fbem-1909	70	2	in	in	ADP
fbem-1909	70	3	the	the	DET
fbem-1909	70	4	existing	exist	VERB
fbem-1909	70	5	literature	literature	NOUN
fbem-1909	70	6	are	be	AUX
fbem-1909	70	7	mostly	mostly	ADV
fbem-1909	70	8	based	base	VERB
fbem-1909	70	9	on	on	ADP
fbem-1909	70	10	heated	heated	ADJ
fbem-1909	70	11	discussions	discussion	NOUN
fbem-1909	70	12	on	on	ADP
fbem-1909	70	13	the	the	DET
fbem-1909	70	14	classification	classification	NOUN
fbem-1909	70	15	of	of	ADP
fbem-1909	70	16	"	"	PUNCT
fbem-1909	70	17	assertion	assertion	NOUN
fbem-1909	70	18	"	"	PUNCT
fbem-1909	70	19	based	base	VERB
fbem-1909	70	20	on	on	ADP
fbem-1909	70	21	the	the	DET
fbem-1909	70	22	old	old	ADJ
fbem-1909	70	23	auditing	auditing	NOUN
fbem-1909	70	24	standards	standard	NOUN
fbem-1909	70	25	(	(	PUNCT
fbem-1909	70	26	revised	revise	VERB
fbem-1909	70	27	in	in	ADP
fbem-1909	70	28	2010	2010	NUM
fbem-1909	70	29	)	)	PUNCT
fbem-1909	70	30	.	.	PUNCT
fbem-1909	71	1	the	the	DET
fbem-1909	71	2	author	author	NOUN
fbem-1909	71	3	believes	believe	VERB
fbem-1909	71	4	that	that	SCONJ
fbem-1909	71	5	the	the	DET
fbem-1909	71	6	management	management	NOUN
fbem-1909	71	7	identification	identification	NOUN
fbem-1909	71	8	in	in	ADP
fbem-1909	71	9	the	the	DET
fbem-1909	71	10	old	old	ADJ
fbem-1909	71	11	auditing	auditing	NOUN
fbem-1909	71	12	standards	standard	NOUN
fbem-1909	71	13	is	be	AUX
fbem-1909	71	14	divided	divide	VERB
fbem-1909	71	15	into	into	ADP
fbem-1909	71	16	three	three	NUM
fbem-1909	71	17	categories	category	NOUN
fbem-1909	71	18	,	,	PUNCT
fbem-1909	71	19	which	which	PRON
fbem-1909	71	20	are	be	AUX
fbem-1909	71	21	divided	divide	VERB
fbem-1909	71	22	from	from	ADP
fbem-1909	71	23	the	the	DET
fbem-1909	71	24	perspective	perspective	NOUN
fbem-1909	71	25	of	of	ADP
fbem-1909	71	26	the	the	DET
fbem-1909	71	27	accounting	accounting	NOUN
fbem-1909	71	28	process	process	NOUN
fbem-1909	71	29	.	.	PUNCT
fbem-1909	72	1	two	two	NUM
fbem-1909	72	2	scholars	scholar	NOUN
fbem-1909	72	3	,	,	PUNCT
fbem-1909	72	4	qin	qin	PROPN
fbem-1909	72	5	rongsheng	rongsheng	PROPN
fbem-1909	72	6	and	and	CCONJ
fbem-1909	72	7	lu	lu	PROPN
fbem-1909	72	8	chunquan	chunquan	PROPN
fbem-1909	72	9	,	,	PUNCT
fbem-1909	72	10	proposed	propose	VERB
fbem-1909	72	11	the	the	DET
fbem-1909	72	12	correspondence	correspondence	NOUN
fbem-1909	72	13	between	between	ADP
fbem-1909	72	14	the	the	DET
fbem-1909	72	15	three	three	NUM
fbem-1909	72	16	categories	category	NOUN
fbem-1909	72	17	identified	identify	VERB
fbem-1909	72	18	by	by	ADP
fbem-1909	72	19	management	management	NOUN
fbem-1909	72	20	and	and	CCONJ
fbem-1909	72	21	the	the	DET
fbem-1909	72	22	financial	financial	ADJ
fbem-1909	72	23	statements	statement	NOUN
fbem-1909	72	24	,	,	PUNCT
fbem-1909	72	25	making	make	VERB
fbem-1909	72	26	the	the	DET
fbem-1909	72	27	categories	category	NOUN
fbem-1909	72	28	identified	identify	VERB
fbem-1909	72	29	by	by	ADP
fbem-1909	72	30	management	management	NOUN
fbem-1909	72	31	easier	easy	ADJ
fbem-1909	72	32	to	to	PART
fbem-1909	72	33	understand	understand	VERB
fbem-1909	72	34	.	.	PUNCT
fbem-1909	73	1	for	for	ADP
fbem-1909	73	2	example	example	NOUN
fbem-1909	73	3	,	,	PUNCT
fbem-1909	73	4	if	if	SCONJ
fbem-1909	73	5	an	an	DET
fbem-1909	73	6	enterprise	enterprise	NOUN
fbem-1909	73	7	records	record	VERB
fbem-1909	73	8	a	a	DET
fbem-1909	73	9	credit	credit	NOUN
fbem-1909	73	10	sales	sale	NOUN
fbem-1909	73	11	transaction	transaction	NOUN
fbem-1909	73	12	that	that	PRON
fbem-1909	73	13	has	have	AUX
fbem-1909	73	14	not	not	PART
fbem-1909	73	15	occurred	occur	VERB
fbem-1909	73	16	,	,	PUNCT
fbem-1909	73	17	it	it	PRON
fbem-1909	73	18	violates	violate	VERB
fbem-1909	73	19	the	the	DET
fbem-1909	73	20	recognition	recognition	NOUN
fbem-1909	73	21	of	of	ADP
fbem-1909	73	22	the	the	DET
fbem-1909	73	23	occurrence	occurrence	NOUN
fbem-1909	73	24	of	of	ADP
fbem-1909	73	25	the	the	DET
fbem-1909	73	26	operating	operate	VERB
fbem-1909	73	27	income	income	NOUN
fbem-1909	73	28	item	item	NOUN
fbem-1909	73	29	in	in	ADP
fbem-1909	73	30	the	the	DET
fbem-1909	73	31	income	income	NOUN
fbem-1909	73	32	statement	statement	NOUN
fbem-1909	73	33	,	,	PUNCT
fbem-1909	73	34	and	and	CCONJ
fbem-1909	73	35	also	also	ADV
fbem-1909	73	36	violates	violate	VERB
fbem-1909	73	37	the	the	DET
fbem-1909	73	38	recognition	recognition	NOUN
fbem-1909	73	39	of	of	ADP
fbem-1909	73	40	the	the	DET
fbem-1909	73	41	existence	existence	NOUN
fbem-1909	73	42	of	of	ADP
fbem-1909	73	43	accounts	account	NOUN
fbem-1909	73	44	receivable	receivable	ADJ
fbem-1909	73	45	in	in	ADP
fbem-1909	73	46	the	the	DET
fbem-1909	73	47	balance	balance	NOUN
fbem-1909	73	48	sheet	sheet	NOUN
fbem-1909	73	49	.	.	PUNCT
fbem-1909	74	1	however	however	ADV
fbem-1909	74	2	,	,	PUNCT
fbem-1909	74	3	two	two	NUM
fbem-1909	74	4	scholars	scholar	NOUN
fbem-1909	74	5	,	,	PUNCT
fbem-1909	74	6	qin	qin	PROPN
fbem-1909	74	7	rongsheng	rongsheng	PROPN
fbem-1909	74	8	and	and	CCONJ
fbem-1909	74	9	lu	lu	PROPN
fbem-1909	74	10	chunquan	chunquan	PROPN
fbem-1909	74	11	,	,	PUNCT
fbem-1909	74	12	believe	believe	VERB
fbem-1909	74	13	that	that	SCONJ
fbem-1909	74	14	the	the	DET
fbem-1909	74	15	assertions	assertion	NOUN
fbem-1909	74	16	related	relate	VERB
fbem-1909	74	17	to	to	ADP
fbem-1909	74	18	presentation	presentation	NOUN
fbem-1909	74	19	and	and	CCONJ
fbem-1909	74	20	disclosure	disclosure	NOUN
fbem-1909	74	21	correspond	correspond	VERB
fbem-1909	74	22	to	to	ADP
fbem-1909	74	23	the	the	DET
fbem-1909	74	24	notes	note	NOUN
fbem-1909	74	25	to	to	ADP
fbem-1909	74	26	the	the	DET
fbem-1909	74	27	accounting	accounting	NOUN
fbem-1909	74	28	statements	statement	NOUN
fbem-1909	74	29	,	,	PUNCT
fbem-1909	74	30	which	which	PRON
fbem-1909	74	31	seems	seem	VERB
fbem-1909	74	32	unreasonable	unreasonable	ADJ
fbem-1909	74	33	.	.	PUNCT
fbem-1909	75	1	the	the	DET
fbem-1909	75	2	presentation	presentation	NOUN
fbem-1909	75	3	assertion	assertion	NOUN
fbem-1909	75	4	occurs	occur	VERB
fbem-1909	75	5	during	during	ADP
fbem-1909	75	6	the	the	DET
fbem-1909	75	7	preparation	preparation	NOUN
fbem-1909	75	8	of	of	ADP
fbem-1909	75	9	the	the	DET
fbem-1909	75	10	financial	financial	ADJ
fbem-1909	75	11	statements	statement	NOUN
fbem-1909	75	12	and	and	CCONJ
fbem-1909	75	13	the	the	DET
fbem-1909	75	14	disclosure	disclosure	NOUN
fbem-1909	75	15	of	of	ADP
fbem-1909	75	16	the	the	DET
fbem-1909	75	17	notes	note	NOUN
fbem-1909	75	18	to	to	ADP
fbem-1909	75	19	the	the	DET
fbem-1909	75	20	financial	financial	ADJ
fbem-1909	75	21	statements	statement	NOUN
fbem-1909	75	22	.	.	PUNCT
fbem-1909	76	1	presentation	presentation	NOUN
fbem-1909	76	2	assertions	assertion	NOUN
fbem-1909	76	3	include	include	VERB
fbem-1909	76	4	not	not	PART
fbem-1909	76	5	only	only	ADV
fbem-1909	76	6	disclosures	disclosure	NOUN
fbem-1909	76	7	in	in	ADP
fbem-1909	76	8	the	the	DET
fbem-1909	76	9	notes	note	NOUN
fbem-1909	76	10	to	to	ADP
fbem-1909	76	11	the	the	DET
fbem-1909	76	12	statements	statement	NOUN
fbem-1909	76	13	,	,	PUNCT
fbem-1909	76	14	but	but	CCONJ
fbem-1909	76	15	also	also	ADV
fbem-1909	76	16	the	the	DET
fbem-1909	76	17	preparation	preparation	NOUN
fbem-1909	76	18	of	of	ADP
fbem-1909	76	19	the	the	DET
fbem-1909	76	20	financial	financial	ADJ
fbem-1909	76	21	statements	statement	NOUN
fbem-1909	76	22	.	.	PUNCT
fbem-1909	77	1	for	for	ADP
fbem-1909	77	2	example	example	NOUN
fbem-1909	77	3	,	,	PUNCT
fbem-1909	77	4	in	in	ADP
fbem-1909	77	5	the	the	DET
fbem-1909	77	6	preparation	preparation	NOUN
fbem-1909	77	7	of	of	ADP
fbem-1909	77	8	statements	statement	NOUN
fbem-1909	77	9	,	,	PUNCT
fbem-1909	77	10	failing	fail	VERB
fbem-1909	77	11	to	to	PART
fbem-1909	77	12	reclassify	reclassify	VERB
fbem-1909	77	13	the	the	DET
fbem-1909	77	14	credit	credit	NOUN
fbem-1909	77	15	balance	balance	NOUN
fbem-1909	77	16	of	of	ADP
fbem-1909	77	17	accounts	account	NOUN
fbem-1909	77	18	receivable	receivable	ADJ
fbem-1909	77	19	to	to	ADP
fbem-1909	77	20	accounts	account	NOUN
fbem-1909	77	21	received	receive	VERB
fbem-1909	77	22	in	in	ADP
fbem-1909	77	23	advance	advance	NOUN
fbem-1909	77	24	violates	violate	VERB
fbem-1909	77	25	the	the	DET
fbem-1909	77	26	"	"	PUNCT
fbem-1909	77	27	presentation	presentation	NOUN
fbem-1909	77	28	"	"	PUNCT
fbem-1909	77	29	determination	determination	NOUN
fbem-1909	77	30	.	.	PUNCT
fbem-1909	78	1	it	it	PRON
fbem-1909	78	2	can	can	AUX
fbem-1909	78	3	be	be	AUX
fbem-1909	78	4	seen	see	VERB
fbem-1909	78	5	that	that	SCONJ
fbem-1909	78	6	in	in	ADP
fbem-1909	78	7	the	the	DET
fbem-1909	78	8	old	old	ADJ
fbem-1909	78	9	auditing	auditing	NOUN
fbem-1909	78	10	standards	standard	NOUN
fbem-1909	78	11	,	,	PUNCT
fbem-1909	78	12	the	the	DET
fbem-1909	78	13	management	management	NOUN
fbem-1909	78	14	identified	identify	VERB
fbem-1909	78	15	the	the	DET
fbem-1909	78	16	third	third	ADJ
fbem-1909	78	17	major	major	ADJ
fbem-1909	78	18	category	category	NOUN
fbem-1909	78	19	of	of	ADP
fbem-1909	78	20	presentation	presentation	NOUN
fbem-1909	78	21	identification	identification	NOUN
fbem-1909	78	22	corresponding	correspond	VERB
fbem-1909	78	23	to	to	ADP
fbem-1909	78	24	the	the	DET
fbem-1909	78	25	various	various	ADJ
fbem-1909	78	26	links	link	NOUN
fbem-1909	78	27	in	in	ADP
fbem-1909	78	28	the	the	DET
fbem-1909	78	29	preparation	preparation	NOUN
fbem-1909	78	30	of	of	ADP
fbem-1909	78	31	statements	statement	NOUN
fbem-1909	78	32	and	and	CCONJ
fbem-1909	78	33	the	the	DET
fbem-1909	78	34	disclosure	disclosure	NOUN
fbem-1909	78	35	of	of	ADP
fbem-1909	78	36	notes	note	NOUN
fbem-1909	78	37	to	to	ADP
fbem-1909	78	38	the	the	DET
fbem-1909	78	39	accounting	accounting	NOUN
fbem-1909	78	40	statements	statement	NOUN
fbem-1909	78	41	.	.	PUNCT
fbem-1909	79	1	in	in	ADP
fbem-1909	79	2	addition	addition	NOUN
fbem-1909	79	3	,	,	PUNCT
fbem-1909	79	4	as	as	SCONJ
fbem-1909	79	5	the	the	DET
fbem-1909	79	6	three	three	NUM
fbem-1909	79	7	scholars	scholar	NOUN
fbem-1909	79	8	gao	gao	PROPN
fbem-1909	79	9	qiang	qiang	PROPN
fbem-1909	79	10	,	,	PUNCT
fbem-1909	79	11	li	li	PROPN
fbem-1909	79	12	xiulian	xiulian	PROPN
fbem-1909	79	13	and	and	CCONJ
fbem-1909	79	14	wang	wang	PROPN
fbem-1909	79	15	zhiyong	zhiyong	PROPN
fbem-1909	79	16	said	say	VERB
fbem-1909	79	17	,	,	PUNCT
fbem-1909	79	18	not	not	PART
fbem-1909	79	19	only	only	ADV
fbem-1909	79	20	the	the	DET
fbem-1909	79	21	income	income	NOUN
fbem-1909	79	22	statement	statement	NOUN
fbem-1909	79	23	items	item	NOUN
fbem-1909	79	24	have	have	VERB
fbem-1909	79	25	transactions	transaction	NOUN
fbem-1909	79	26	and	and	CCONJ
fbem-1909	79	27	events	event	NOUN
fbem-1909	79	28	,	,	PUNCT
fbem-1909	79	29	but	but	CCONJ
fbem-1909	79	30	the	the	DET
fbem-1909	79	31	balance	balance	NOUN
fbem-1909	79	32	sheet	sheet	NOUN
fbem-1909	79	33	items	item	NOUN
fbem-1909	79	34	also	also	ADV
fbem-1909	79	35	have	have	VERB
fbem-1909	79	36	transactions	transaction	NOUN
fbem-1909	79	37	and	and	CCONJ
fbem-1909	79	38	events	event	NOUN
fbem-1909	79	39	.	.	PUNCT
fbem-1909	80	1	for	for	ADP
fbem-1909	80	2	example	example	NOUN
fbem-1909	80	3	,	,	PUNCT
fbem-1909	80	4	credit	credit	NOUN
fbem-1909	80	5	sales	sale	NOUN
fbem-1909	80	6	transactions	transaction	NOUN
fbem-1909	80	7	involve	involve	VERB
fbem-1909	80	8	not	not	PART
fbem-1909	80	9	only	only	ADV
fbem-1909	80	10	the	the	DET
fbem-1909	80	11	operating	operate	VERB
fbem-1909	80	12	income	income	NOUN
fbem-1909	80	13	of	of	ADP
fbem-1909	80	14	the	the	DET
fbem-1909	80	15	income	income	NOUN
fbem-1909	80	16	statement	statement	NOUN
fbem-1909	80	17	item	item	NOUN
fbem-1909	80	18	,	,	PUNCT
fbem-1909	80	19	but	but	CCONJ
fbem-1909	80	20	also	also	ADV
fbem-1909	80	21	the	the	DET
fbem-1909	80	22	accounts	account	NOUN
fbem-1909	80	23	receivable	receivable	ADJ
fbem-1909	80	24	of	of	ADP
fbem-1909	80	25	the	the	DET
fbem-1909	80	26	balance	balance	NOUN
fbem-1909	80	27	sheet	sheet	NOUN
fbem-1909	80	28	item	item	NOUN
fbem-1909	80	29	.	.	PUNCT
fbem-1909	81	1	in	in	ADP
fbem-1909	81	2	the	the	DET
fbem-1909	81	3	credit	credit	NOUN
fbem-1909	81	4	purchase	purchase	NOUN
fbem-1909	81	5	transaction	transaction	NOUN
fbem-1909	81	6	,	,	PUNCT
fbem-1909	81	7	only	only	ADV
fbem-1909	81	8	the	the	DET
fbem-1909	81	9	inventory	inventory	NOUN
fbem-1909	81	10	of	of	ADP
fbem-1909	81	11	the	the	DET
fbem-1909	81	12	balance	balance	NOUN
fbem-1909	81	13	sheet	sheet	NOUN
fbem-1909	81	14	items	item	NOUN
fbem-1909	81	15	,	,	PUNCT
fbem-1909	81	16	taxes	taxis	NOUN
fbem-1909	81	17	payable	payable	ADJ
fbem-1909	81	18	and	and	CCONJ
fbem-1909	81	19	accounts	account	VERB
fbem-1909	81	20	payable	payable	ADJ
fbem-1909	81	21	are	be	AUX
fbem-1909	81	22	involved	involve	VERB
fbem-1909	81	23	.	.	PUNCT
fbem-1909	82	1	in	in	ADP
fbem-1909	82	2	auditing	auditing	NOUN
fbem-1909	82	3	practice	practice	NOUN
fbem-1909	82	4	,	,	PUNCT
fbem-1909	82	5	the	the	DET
fbem-1909	82	6	cpa	cpa	NOUN
fbem-1909	82	7	performs	perform	VERB
fbem-1909	82	8	cut	cut	VERB
fbem-1909	82	9	-	-	PUNCT
fbem-1909	82	10	off	off	ADP
fbem-1909	82	11	tests	test	NOUN
fbem-1909	82	12	on	on	ADP
fbem-1909	82	13	inventories	inventory	NOUN
fbem-1909	82	14	,	,	PUNCT
fbem-1909	82	15	mainly	mainly	ADV
fbem-1909	82	16	to	to	PART
fbem-1909	82	17	check	check	VERB
fbem-1909	82	18	whether	whether	SCONJ
fbem-1909	82	19	the	the	DET
fbem-1909	82	20	transactions	transaction	NOUN
fbem-1909	82	21	and	and	CCONJ
fbem-1909	82	22	events	event	NOUN
fbem-1909	82	23	involved	involve	VERB
fbem-1909	82	24	in	in	ADP
fbem-1909	82	25	inventories	inventory	NOUN
fbem-1909	82	26	have	have	VERB
fbem-1909	82	27	interperiod	interperiod	NOUN
fbem-1909	82	28	phenomenon	phenomenon	NOUN
fbem-1909	82	29	.	.	PUNCT
fbem-1909	83	1	however	however	ADV
fbem-1909	83	2	,	,	PUNCT
fbem-1909	83	3	there	there	PRON
fbem-1909	83	4	is	be	VERB
fbem-1909	83	5	no	no	DET
fbem-1909	83	6	“	"	PUNCT
fbem-1909	83	7	cut	cut	VERB
fbem-1909	83	8	-	-	PUNCT
fbem-1909	83	9	off	off	ADP
fbem-1909	83	10	”	"	PUNCT
fbem-1909	83	11	determination	determination	NOUN
fbem-1909	83	12	for	for	ADP
fbem-1909	83	13	asset	asset	NOUN
fbem-1909	83	14	statement	statement	NOUN
fbem-1909	83	15	items	item	NOUN
fbem-1909	83	16	such	such	ADJ
fbem-1909	83	17	as	as	ADP
fbem-1909	83	18	inventories	inventory	NOUN
fbem-1909	83	19	.	.	PUNCT
fbem-1909	84	1	it	it	PRON
fbem-1909	84	2	can	can	AUX
fbem-1909	84	3	be	be	AUX
fbem-1909	84	4	seen	see	VERB
fbem-1909	84	5	that	that	SCONJ
fbem-1909	84	6	it	it	PRON
fbem-1909	84	7	seems	seem	VERB
fbem-1909	84	8	unreasonable	unreasonable	ADJ
fbem-1909	84	9	to	to	PART
fbem-1909	84	10	only	only	ADV
fbem-1909	84	11	correspond	correspond	VERB
fbem-1909	84	12	the	the	DET
fbem-1909	84	13	determinations	determination	NOUN
fbem-1909	84	14	related	relate	VERB
fbem-1909	84	15	to	to	ADP
fbem-1909	84	16	transactions	transaction	NOUN
fbem-1909	84	17	and	and	CCONJ
fbem-1909	84	18	events	event	NOUN
fbem-1909	84	19	to	to	ADP
fbem-1909	84	20	the	the	DET
fbem-1909	84	21	income	income	NOUN
fbem-1909	84	22	statement	statement	NOUN
fbem-1909	84	23	.	.	PUNCT
fbem-1909	85	1	3.2.2	3.2.2	X
fbem-1909	85	2	.	.	PUNCT
fbem-1909	86	1	understanding	understanding	NOUN
fbem-1909	86	2	of	of	ADP
fbem-1909	86	3	the	the	DET
fbem-1909	86	4	"	"	PUNCT
fbem-1909	86	5	assertion	assertion	NOUN
fbem-1909	86	6	"	"	PUNCT
fbem-1909	86	7	classification	classification	NOUN
fbem-1909	86	8	in	in	ADP
fbem-1909	86	9	the	the	DET
fbem-1909	86	10	new	new	ADJ
fbem-1909	86	11	auditing	auditing	NOUN
fbem-1909	86	12	standards	standard	NOUN
fbem-1909	86	13	under	under	ADP
fbem-1909	86	14	the	the	DET
fbem-1909	86	15	new	new	ADJ
fbem-1909	86	16	auditing	auditing	NOUN
fbem-1909	86	17	standards	standard	NOUN
fbem-1909	86	18	,	,	PUNCT
fbem-1909	86	19	"	"	PUNCT
fbem-1909	86	20	assertion	assertion	NOUN
fbem-1909	86	21	"	"	PUNCT
fbem-1909	86	22	is	be	AUX
fbem-1909	86	23	divided	divide	VERB
fbem-1909	86	24	into	into	ADP
fbem-1909	86	25	two	two	NUM
fbem-1909	86	26	categories	category	NOUN
fbem-1909	86	27	and	and	CCONJ
fbem-1909	86	28	12	12	NUM
fbem-1909	86	29	specific	specific	ADJ
fbem-1909	86	30	assertions	assertion	NOUN
fbem-1909	86	31	.	.	PUNCT
fbem-1909	87	1	comparing	compare	VERB
fbem-1909	87	2	and	and	CCONJ
fbem-1909	87	3	analyzing	analyze	VERB
fbem-1909	87	4	the	the	DET
fbem-1909	87	5	classification	classification	NOUN
fbem-1909	87	6	of	of	ADP
fbem-1909	87	7	old	old	ADJ
fbem-1909	87	8	and	and	CCONJ
fbem-1909	87	9	new	new	ADJ
fbem-1909	87	10	auditing	auditing	NOUN
fbem-1909	87	11	standards	standard	NOUN
fbem-1909	87	12	,	,	PUNCT
fbem-1909	87	13	the	the	DET
fbem-1909	87	14	latest	late	ADJ
fbem-1909	87	15	classification	classification	NOUN
fbem-1909	87	16	of	of	ADP
fbem-1909	87	17	"	"	PUNCT
fbem-1909	87	18	assertion	assertion	NOUN
fbem-1909	87	19	"	"	PUNCT
fbem-1909	87	20	has	have	VERB
fbem-1909	87	21	three	three	NUM
fbem-1909	87	22	major	major	ADJ
fbem-1909	87	23	changes	change	NOUN
fbem-1909	87	24	:	:	PUNCT
fbem-1909	87	25	the	the	DET
fbem-1909	87	26	perspective	perspective	NOUN
fbem-1909	87	27	of	of	ADP
fbem-1909	87	28	"	"	PUNCT
fbem-1909	87	29	assertion	assertion	NOUN
fbem-1909	87	30	"	"	PUNCT
fbem-1909	87	31	classification	classification	NOUN
fbem-1909	87	32	has	have	AUX
fbem-1909	87	33	been	be	AUX
fbem-1909	87	34	changed	change	VERB
fbem-1909	87	35	,	,	PUNCT
fbem-1909	87	36	the	the	DET
fbem-1909	87	37	connotation	connotation	NOUN
fbem-1909	87	38	of	of	ADP
fbem-1909	87	39	specific	specific	ADJ
fbem-1909	87	40	recognition	recognition	NOUN
fbem-1909	87	41	has	have	AUX
fbem-1909	87	42	been	be	AUX
fbem-1909	87	43	changed	change	VERB
fbem-1909	87	44	,	,	PUNCT
fbem-1909	87	45	and	and	CCONJ
fbem-1909	87	46	the	the	DET
fbem-1909	87	47	recognition	recognition	NOUN
fbem-1909	87	48	of	of	ADP
fbem-1909	87	49	"	"	PUNCT
fbem-1909	87	50	classification	classification	NOUN
fbem-1909	87	51	"	"	PUNCT
fbem-1909	87	52	has	have	AUX
fbem-1909	87	53	been	be	AUX
fbem-1909	87	54	added	add	VERB
fbem-1909	87	55	to	to	ADP
fbem-1909	87	56	the	the	DET
fbem-1909	87	57	recognition	recognition	NOUN
fbem-1909	87	58	of	of	ADP
fbem-1909	87	59	account	account	NOUN
fbem-1909	87	60	balances	balance	NOUN
fbem-1909	87	61	at	at	ADP
fbem-1909	87	62	the	the	DET
fbem-1909	87	63	end	end	NOUN
fbem-1909	87	64	of	of	ADP
fbem-1909	87	65	the	the	DET
fbem-1909	87	66	period	period	NOUN
fbem-1909	87	67	.	.	PUNCT
fbem-1909	88	1	first	first	ADV
fbem-1909	88	2	,	,	PUNCT
fbem-1909	88	3	the	the	DET
fbem-1909	88	4	new	new	ADJ
fbem-1909	88	5	auditing	auditing	NOUN
fbem-1909	88	6	standards	standard	NOUN
fbem-1909	88	7	divide	divide	VERB
fbem-1909	88	8	"	"	PUNCT
fbem-1909	88	9	assertion	assertion	NOUN
fbem-1909	88	10	"	"	PUNCT
fbem-1909	88	11	from	from	ADP
fbem-1909	88	12	the	the	DET
fbem-1909	88	13	perspective	perspective	NOUN
fbem-1909	88	14	of	of	ADP
fbem-1909	88	15	audit	audit	NOUN
fbem-1909	88	16	practice	practice	NOUN
fbem-1909	88	17	workflow	workflow	NOUN
fbem-1909	88	18	.	.	PUNCT
fbem-1909	89	1	the	the	DET
fbem-1909	89	2	current	current	ADJ
fbem-1909	89	3	financial	financial	ADJ
fbem-1909	89	4	statement	statement	NOUN
fbem-1909	89	5	audit	audit	NOUN
fbem-1909	89	6	is	be	AUX
fbem-1909	89	7	organized	organize	VERB
fbem-1909	89	8	by	by	ADP
fbem-1909	89	9	multiple	multiple	ADJ
fbem-1909	89	10	business	business	NOUN
fbem-1909	89	11	cycle	cycle	NOUN
fbem-1909	89	12	audits	audits	NOUN
fbem-1909	89	13	.	.	PUNCT
fbem-1909	90	1	the	the	DET
fbem-1909	90	2	certified	certified	ADJ
fbem-1909	90	3	public	public	ADJ
fbem-1909	90	4	accountant	accountant	NOUN
fbem-1909	90	5	uses	use	VERB
fbem-1909	90	6	the	the	DET
fbem-1909	90	7	principle	principle	NOUN
fbem-1909	90	8	of	of	ADP
fbem-1909	90	9	business	business	NOUN
fbem-1909	90	10	cycle	cycle	NOUN
fbem-1909	90	11	to	to	PART
fbem-1909	90	12	understand	understand	VERB
fbem-1909	90	13	,	,	PUNCT
fbem-1909	90	14	review	review	VERB
fbem-1909	90	15	and	and	CCONJ
fbem-1909	90	16	evaluate	evaluate	VERB
fbem-1909	90	17	the	the	DET
fbem-1909	90	18	internal	internal	ADJ
fbem-1909	90	19	control	control	NOUN
fbem-1909	90	20	system	system	NOUN
fbem-1909	90	21	and	and	CCONJ
fbem-1909	90	22	implementation	implementation	NOUN
fbem-1909	90	23	of	of	ADP
fbem-1909	90	24	the	the	DET
fbem-1909	90	25	business	business	NOUN
fbem-1909	90	26	cycle	cycle	NOUN
fbem-1909	90	27	of	of	ADP
fbem-1909	90	28	the	the	DET
fbem-1909	90	29	audited	audit	VERB
fbem-1909	90	30	entity	entity	NOUN
fbem-1909	90	31	,	,	PUNCT
fbem-1909	90	32	and	and	CCONJ
fbem-1909	90	33	then	then	ADV
fbem-1909	90	34	audit	audit	VERB
fbem-1909	90	35	the	the	DET
fbem-1909	90	36	statement	statement	NOUN
fbem-1909	90	37	items	item	NOUN
fbem-1909	90	38	involved	involve	VERB
fbem-1909	90	39	in	in	ADP
fbem-1909	90	40	the	the	DET
fbem-1909	90	41	business	business	NOUN
fbem-1909	90	42	cycle	cycle	NOUN
fbem-1909	90	43	.	.	PUNCT
fbem-1909	91	1	when	when	SCONJ
fbem-1909	91	2	implementing	implement	VERB
fbem-1909	91	3	substantive	substantive	ADJ
fbem-1909	91	4	procedures	procedure	NOUN
fbem-1909	91	5	for	for	ADP
fbem-1909	91	6	a	a	DET
fbem-1909	91	7	specific	specific	ADJ
fbem-1909	91	8	statement	statement	NOUN
fbem-1909	91	9	item	item	NOUN
fbem-1909	91	10	,	,	PUNCT
fbem-1909	91	11	the	the	DET
fbem-1909	91	12	certified	certify	VERB
fbem-1909	91	13	public	public	ADJ
fbem-1909	91	14	accountant	accountant	NOUN
fbem-1909	91	15	needs	need	VERB
fbem-1909	91	16	to	to	PART
fbem-1909	91	17	pay	pay	VERB
fbem-1909	91	18	attention	attention	NOUN
fbem-1909	91	19	to	to	ADP
fbem-1909	91	20	the	the	DET
fbem-1909	91	21	confirmation	confirmation	NOUN
fbem-1909	91	22	,	,	PUNCT
fbem-1909	91	23	measurement	measurement	NOUN
fbem-1909	91	24	,	,	PUNCT
fbem-1909	91	25	presentation	presentation	NOUN
fbem-1909	91	26	and	and	CCONJ
fbem-1909	91	27	disclosure	disclosure	NOUN
fbem-1909	91	28	of	of	ADP
fbem-1909	91	29	the	the	DET
fbem-1909	91	30	item	item	NOUN
fbem-1909	91	31	at	at	ADP
fbem-1909	91	32	the	the	DET
fbem-1909	91	33	same	same	ADJ
fbem-1909	91	34	time	time	NOUN
fbem-1909	91	35	,	,	PUNCT
fbem-1909	91	36	instead	instead	ADV
fbem-1909	91	37	of	of	ADP
fbem-1909	91	38	being	be	AUX
fbem-1909	91	39	divided	divide	VERB
fbem-1909	91	40	into	into	ADP
fbem-1909	91	41	three	three	NUM
fbem-1909	91	42	links	link	NOUN
fbem-1909	91	43	of	of	ADP
fbem-1909	91	44	confirmation	confirmation	NOUN
fbem-1909	91	45	,	,	PUNCT
fbem-1909	91	46	measurement	measurement	NOUN
fbem-1909	91	47	,	,	PUNCT
fbem-1909	91	48	presentation	presentation	NOUN
fbem-1909	91	49	and	and	CCONJ
fbem-1909	91	50	disclosure	disclosure	NOUN
fbem-1909	91	51	as	as	ADP
fbem-1909	91	52	in	in	ADP
fbem-1909	91	53	the	the	DET
fbem-1909	91	54	accounting	accounting	NOUN
fbem-1909	91	55	process	process	NOUN
fbem-1909	91	56	.	.	PUNCT
fbem-1909	92	1	take	take	VERB
fbem-1909	92	2	the	the	DET
fbem-1909	92	3	audit	audit	NOUN
fbem-1909	92	4	of	of	ADP
fbem-1909	92	5	fixed	fix	VERB
fbem-1909	92	6	assets	asset	NOUN
fbem-1909	92	7	in	in	ADP
fbem-1909	92	8	the	the	DET
fbem-1909	92	9	purchase	purchase	NOUN
fbem-1909	92	10	and	and	CCONJ
fbem-1909	92	11	payment	payment	NOUN
fbem-1909	92	12	cycle	cycle	NOUN
fbem-1909	92	13	audit	audit	NOUN
fbem-1909	92	14	as	as	ADP
fbem-1909	92	15	an	an	DET
fbem-1909	92	16	example	example	NOUN
fbem-1909	92	17	:	:	PUNCT
fbem-1909	92	18	the	the	DET
fbem-1909	92	19	certified	certified	ADJ
fbem-1909	92	20	public	public	ADJ
fbem-1909	92	21	accountant	accountant	NOUN
fbem-1909	92	22	recalculates	recalculate	VERB
fbem-1909	92	23	the	the	DET
fbem-1909	92	24	depreciation	depreciation	NOUN
fbem-1909	92	25	of	of	ADP
fbem-1909	92	26	fixed	fix	VERB
fbem-1909	92	27	assets	asset	NOUN
fbem-1909	92	28	,	,	PUNCT
fbem-1909	92	29	while	while	SCONJ
fbem-1909	92	30	paying	pay	VERB
fbem-1909	92	31	attention	attention	NOUN
fbem-1909	92	32	to	to	ADP
fbem-1909	92	33	the	the	DET
fbem-1909	92	34	amount	amount	NOUN
fbem-1909	92	35	of	of	ADP
fbem-1909	92	36	fixed	fix	VERB
fbem-1909	92	37	assets	asset	NOUN
fbem-1909	92	38	and	and	CCONJ
fbem-1909	92	39	whether	whether	SCONJ
fbem-1909	92	40	the	the	DET
fbem-1909	92	41	depreciation	depreciation	NOUN
fbem-1909	92	42	policy	policy	NOUN
fbem-1909	92	43	for	for	ADP
fbem-1909	92	44	fixed	fix	VERB
fbem-1909	92	45	assets	asset	NOUN
fbem-1909	92	46	is	be	AUX
fbem-1909	92	47	properly	properly	ADV
fbem-1909	92	48	disclosed	disclose	VERB
fbem-1909	92	49	.	.	PUNCT
fbem-1909	93	1	second	second	ADJ
fbem-1909	93	2	,	,	PUNCT
fbem-1909	93	3	from	from	ADP
fbem-1909	93	4	the	the	DET
fbem-1909	93	5	perspective	perspective	NOUN
fbem-1909	93	6	of	of	ADP
fbem-1909	93	7	content	content	NOUN
fbem-1909	93	8	,	,	PUNCT
fbem-1909	93	9	the	the	DET
fbem-1909	93	10	latest	late	ADJ
fbem-1909	93	11	classification	classification	NOUN
fbem-1909	93	12	of	of	ADP
fbem-1909	93	13	management	management	NOUN
fbem-1909	93	14	's	's	PART
fbem-1909	93	15	assertion	assertion	NOUN
fbem-1909	93	16	has	have	AUX
fbem-1909	93	17	changed	change	VERB
fbem-1909	93	18	the	the	DET
fbem-1909	93	19	connotation	connotation	NOUN
fbem-1909	93	20	of	of	ADP
fbem-1909	93	21	the	the	DET
fbem-1909	93	22	specific	specific	ADJ
fbem-1909	93	23	assertion	assertion	NOUN
fbem-1909	93	24	.	.	PUNCT
fbem-1909	94	1	for	for	ADP
fbem-1909	94	2	example	example	NOUN
fbem-1909	94	3	,	,	PUNCT
fbem-1909	94	4	in	in	ADP
fbem-1909	94	5	the	the	DET
fbem-1909	94	6	new	new	ADJ
fbem-1909	94	7	standard	standard	NOUN
fbem-1909	94	8	,	,	PUNCT
fbem-1909	94	9	the	the	DET
fbem-1909	94	10	"	"	PUNCT
fbem-1909	94	11	occurrence	occurrence	NOUN
fbem-1909	94	12	"	"	PUNCT
fbem-1909	94	13	assertion	assertion	NOUN
fbem-1909	94	14	is	be	AUX
fbem-1909	94	15	not	not	PART
fbem-1909	94	16	only	only	ADV
fbem-1909	94	17	concerned	concern	VERB
fbem-1909	94	18	with	with	ADP
fbem-1909	94	19	whether	whether	SCONJ
fbem-1909	94	20	the	the	DET
fbem-1909	94	21	recorded	record	VERB
fbem-1909	94	22	transactions	transaction	NOUN
fbem-1909	94	23	and	and	CCONJ
fbem-1909	94	24	events	event	NOUN
fbem-1909	94	25	actually	actually	ADV
fbem-1909	94	26	occurred	occur	VERB
fbem-1909	94	27	,	,	PUNCT
fbem-1909	94	28	but	but	CCONJ
fbem-1909	94	29	also	also	ADV
fbem-1909	94	30	whether	whether	SCONJ
fbem-1909	94	31	the	the	DET
fbem-1909	94	32	disclosed	disclose	VERB
fbem-1909	94	33	transactions	transaction	NOUN
fbem-1909	94	34	and	and	CCONJ
fbem-1909	94	35	events	event	NOUN
fbem-1909	94	36	actually	actually	ADV
fbem-1909	94	37	occurred	occur	VERB
fbem-1909	94	38	.	.	PUNCT
fbem-1909	95	1	for	for	ADP
fbem-1909	95	2	example	example	NOUN
fbem-1909	95	3	,	,	PUNCT
fbem-1909	95	4	when	when	SCONJ
fbem-1909	95	5	auditing	auditing	NOUN
fbem-1909	95	6	income	income	NOUN
fbem-1909	95	7	items	item	NOUN
fbem-1909	95	8	,	,	PUNCT
fbem-1909	95	9	auditors	auditor	NOUN
fbem-1909	95	10	should	should	AUX
fbem-1909	95	11	not	not	PART
fbem-1909	95	12	only	only	ADV
fbem-1909	95	13	pay	pay	VERB
fbem-1909	95	14	attention	attention	NOUN
fbem-1909	95	15	to	to	ADP
fbem-1909	95	16	whether	whether	SCONJ
fbem-1909	95	17	the	the	DET
fbem-1909	95	18	income	income	NOUN
fbem-1909	95	19	actually	actually	ADV
fbem-1909	95	20	occurred	occur	VERB
fbem-1909	95	21	and	and	CCONJ
fbem-1909	95	22	whether	whether	SCONJ
fbem-1909	95	23	there	there	PRON
fbem-1909	95	24	is	be	VERB
fbem-1909	95	25	supporting	support	VERB
fbem-1909	95	26	evidence	evidence	NOUN
fbem-1909	95	27	,	,	PUNCT
fbem-1909	95	28	but	but	CCONJ
fbem-1909	95	29	also	also	ADV
fbem-1909	95	30	pay	pay	VERB
fbem-1909	95	31	attention	attention	NOUN
fbem-1909	95	32	to	to	ADP
fbem-1909	95	33	the	the	DET
fbem-1909	95	34	disclosure	disclosure	NOUN
fbem-1909	95	35	of	of	ADP
fbem-1909	95	36	the	the	DET
fbem-1909	95	37	income	income	NOUN
fbem-1909	95	38	recognition	recognition	NOUN
fbem-1909	95	39	policy	policy	NOUN
fbem-1909	95	40	.	.	PUNCT
fbem-1909	96	1	"	"	PUNCT
fbem-1909	96	2	accuracy	accuracy	NOUN
fbem-1909	96	3	"	"	PUNCT
fbem-1909	96	4	assertions	assertion	NOUN
fbem-1909	96	5	focus	focus	VERB
fbem-1909	96	6	not	not	PART
fbem-1909	96	7	only	only	ADV
fbem-1909	96	8	on	on	ADP
fbem-1909	96	9	that	that	DET
fbem-1909	96	10	amounts	amount	NOUN
fbem-1909	96	11	and	and	CCONJ
fbem-1909	96	12	other	other	ADJ
fbem-1909	96	13	data	datum	NOUN
fbem-1909	96	14	relating	relate	VERB
fbem-1909	96	15	to	to	ADP
fbem-1909	96	16	transactions	transaction	NOUN
fbem-1909	96	17	and	and	CCONJ
fbem-1909	96	18	events	event	NOUN
fbem-1909	96	19	have	have	AUX
fbem-1909	96	20	been	be	AUX
fbem-1909	96	21	properly	properly	ADV
fbem-1909	96	22	recorded	record	VERB
fbem-1909	96	23	,	,	PUNCT
fbem-1909	96	24	but	but	CCONJ
fbem-1909	96	25	also	also	ADV
fbem-1909	96	26	that	that	DET
fbem-1909	96	27	disclosures	disclosure	VERB
fbem-1909	96	28	about	about	ADP
fbem-1909	96	29	transactions	transaction	NOUN
fbem-1909	96	30	and	and	CCONJ
fbem-1909	96	31	events	event	NOUN
fbem-1909	96	32	have	have	AUX
fbem-1909	96	33	been	be	AUX
fbem-1909	96	34	properly	properly	ADV
fbem-1909	96	35	measured	measure	VERB
fbem-1909	96	36	and	and	CCONJ
fbem-1909	96	37	described	describe	VERB
fbem-1909	96	38	.	.	PUNCT
fbem-1909	97	1	for	for	ADP
fbem-1909	97	2	example	example	NOUN
fbem-1909	97	3	,	,	PUNCT
fbem-1909	97	4	in	in	ADP
fbem-1909	97	5	the	the	DET
fbem-1909	97	6	audit	audit	NOUN
fbem-1909	97	7	of	of	ADP
fbem-1909	97	8	asset	asset	NOUN
fbem-1909	97	9	67	67	NUM
fbem-1909	97	10	impairment	impairment	ADJ
fbem-1909	97	11	loss	loss	NOUN
fbem-1909	97	12	projects	project	NOUN
fbem-1909	97	13	,	,	PUNCT
fbem-1909	97	14	auditors	auditor	NOUN
fbem-1909	97	15	should	should	AUX
fbem-1909	97	16	not	not	PART
fbem-1909	97	17	only	only	ADV
fbem-1909	97	18	pay	pay	VERB
fbem-1909	97	19	attention	attention	NOUN
fbem-1909	97	20	to	to	ADP
fbem-1909	97	21	whether	whether	SCONJ
fbem-1909	97	22	the	the	DET
fbem-1909	97	23	amount	amount	NOUN
fbem-1909	97	24	of	of	ADP
fbem-1909	97	25	asset	asset	NOUN
fbem-1909	97	26	impairment	impairment	NOUN
fbem-1909	97	27	loss	loss	NOUN
fbem-1909	97	28	is	be	AUX
fbem-1909	97	29	accrued	accrue	VERB
fbem-1909	97	30	correctly	correctly	ADV
fbem-1909	97	31	,	,	PUNCT
fbem-1909	97	32	but	but	CCONJ
fbem-1909	97	33	also	also	ADV
fbem-1909	97	34	pay	pay	VERB
fbem-1909	97	35	attention	attention	NOUN
fbem-1909	97	36	to	to	ADP
fbem-1909	97	37	the	the	DET
fbem-1909	97	38	policy	policy	NOUN
fbem-1909	97	39	for	for	ADP
fbem-1909	97	40	the	the	DET
fbem-1909	97	41	recognition	recognition	NOUN
fbem-1909	97	42	of	of	ADP
fbem-1909	97	43	asset	asset	NOUN
fbem-1909	97	44	impairment	impairment	NOUN
fbem-1909	97	45	loss	loss	NOUN
fbem-1909	97	46	.	.	PUNCT
fbem-1909	98	1	in	in	ADP
fbem-1909	98	2	this	this	DET
fbem-1909	98	3	way	way	NOUN
fbem-1909	98	4	,	,	PUNCT
fbem-1909	98	5	the	the	DET
fbem-1909	98	6	work	work	NOUN
fbem-1909	98	7	of	of	ADP
fbem-1909	98	8	presentation	presentation	NOUN
fbem-1909	98	9	and	and	CCONJ
fbem-1909	98	10	disclosure	disclosure	NOUN
fbem-1909	98	11	of	of	ADP
fbem-1909	98	12	specific	specific	ADJ
fbem-1909	98	13	statement	statement	NOUN
fbem-1909	98	14	items	item	NOUN
fbem-1909	98	15	from	from	ADP
fbem-1909	98	16	the	the	DET
fbem-1909	98	17	perspective	perspective	NOUN
fbem-1909	98	18	of	of	ADP
fbem-1909	98	19	accounting	accounting	NOUN
fbem-1909	98	20	processing	processing	NOUN
fbem-1909	98	21	process	process	NOUN
fbem-1909	98	22	is	be	AUX
fbem-1909	98	23	split	split	VERB
fbem-1909	98	24	into	into	ADP
fbem-1909	98	25	specific	specific	ADJ
fbem-1909	98	26	identification	identification	NOUN
fbem-1909	98	27	.	.	PUNCT
fbem-1909	99	1	although	although	SCONJ
fbem-1909	99	2	,	,	PUNCT
fbem-1909	99	3	it	it	PRON
fbem-1909	99	4	is	be	AUX
fbem-1909	99	5	more	more	ADJ
fbem-1909	99	6	in	in	ADP
fbem-1909	99	7	line	line	NOUN
fbem-1909	99	8	with	with	ADP
fbem-1909	99	9	the	the	DET
fbem-1909	99	10	audit	audit	NOUN
fbem-1909	99	11	practice	practice	NOUN
fbem-1909	99	12	workflow	workflow	NOUN
fbem-1909	99	13	to	to	PART
fbem-1909	99	14	combine	combine	VERB
fbem-1909	99	15	the	the	DET
fbem-1909	99	16	identifications	identification	NOUN
fbem-1909	99	17	involved	involve	VERB
fbem-1909	99	18	in	in	ADP
fbem-1909	99	19	the	the	DET
fbem-1909	99	20	processing	processing	NOUN
fbem-1909	99	21	of	of	ADP
fbem-1909	99	22	economic	economic	ADJ
fbem-1909	99	23	business	business	NOUN
fbem-1909	99	24	activities	activity	NOUN
fbem-1909	99	25	of	of	ADP
fbem-1909	99	26	the	the	DET
fbem-1909	99	27	same	same	ADJ
fbem-1909	99	28	statement	statement	NOUN
fbem-1909	99	29	item	item	NOUN
fbem-1909	99	30	with	with	ADP
fbem-1909	99	31	the	the	DET
fbem-1909	99	32	identifications	identification	NOUN
fbem-1909	99	33	involved	involve	VERB
fbem-1909	99	34	in	in	ADP
fbem-1909	99	35	the	the	DET
fbem-1909	99	36	disclosure	disclosure	NOUN
fbem-1909	99	37	.	.	PUNCT
fbem-1909	100	1	however	however	ADV
fbem-1909	100	2	,	,	PUNCT
fbem-1909	100	3	the	the	DET
fbem-1909	100	4	author	author	NOUN
fbem-1909	100	5	believes	believe	VERB
fbem-1909	100	6	that	that	SCONJ
fbem-1909	100	7	this	this	PRON
fbem-1909	100	8	undoubtedly	undoubtedly	ADV
fbem-1909	100	9	increases	increase	VERB
fbem-1909	100	10	the	the	DET
fbem-1909	100	11	difficulty	difficulty	NOUN
fbem-1909	100	12	of	of	ADP
fbem-1909	100	13	the	the	DET
fbem-1909	100	14	cpa	cpa	NOUN
fbem-1909	100	15	in	in	ADP
fbem-1909	100	16	understanding	understanding	NOUN
fbem-1909	100	17	and	and	CCONJ
fbem-1909	100	18	distinguishing	distinguish	VERB
fbem-1909	100	19	the	the	DET
fbem-1909	100	20	12	12	NUM
fbem-1909	100	21	specific	specific	ADJ
fbem-1909	100	22	assertions	assertion	NOUN
fbem-1909	100	23	.	.	PUNCT
fbem-1909	101	1	including	include	VERB
fbem-1909	101	2	the	the	DET
fbem-1909	101	3	assertions	assertion	NOUN
fbem-1909	101	4	related	relate	VERB
fbem-1909	101	5	to	to	ADP
fbem-1909	101	6	presentation	presentation	NOUN
fbem-1909	101	7	and	and	CCONJ
fbem-1909	101	8	disclosure	disclosure	NOUN
fbem-1909	101	9	as	as	ADP
fbem-1909	101	10	a	a	DET
fbem-1909	101	11	whole	whole	NOUN
fbem-1909	101	12	in	in	ADP
fbem-1909	101	13	the	the	DET
fbem-1909	101	14	first	first	ADJ
fbem-1909	101	15	two	two	NUM
fbem-1909	101	16	categories	category	NOUN
fbem-1909	101	17	of	of	ADP
fbem-1909	101	18	"	"	PUNCT
fbem-1909	101	19	presentation	presentation	NOUN
fbem-1909	101	20	"	"	PUNCT
fbem-1909	101	21	assertions	assertion	NOUN
fbem-1909	101	22	may	may	AUX
fbem-1909	101	23	more	more	ADV
fbem-1909	101	24	systematically	systematically	ADV
fbem-1909	101	25	and	and	CCONJ
fbem-1909	101	26	clearly	clearly	ADV
fbem-1909	101	27	reflect	reflect	VERB
fbem-1909	101	28	the	the	DET
fbem-1909	101	29	cpa	cpa	NOUN
fbem-1909	101	30	's	's	PART
fbem-1909	101	31	concerns	concern	NOUN
fbem-1909	101	32	about	about	ADP
fbem-1909	101	33	the	the	DET
fbem-1909	101	34	preparation	preparation	NOUN
fbem-1909	101	35	of	of	ADP
fbem-1909	101	36	statements	statement	NOUN
fbem-1909	101	37	and	and	CCONJ
fbem-1909	101	38	disclosure	disclosure	NOUN
fbem-1909	101	39	of	of	ADP
fbem-1909	101	40	notes	note	NOUN
fbem-1909	101	41	.	.	PUNCT
fbem-1909	102	1	third	third	ADV
fbem-1909	102	2	,	,	PUNCT
fbem-1909	102	3	the	the	DET
fbem-1909	102	4	assertion	assertion	NOUN
fbem-1909	102	5	of	of	ADP
fbem-1909	102	6	"	"	PUNCT
fbem-1909	102	7	classification	classification	NOUN
fbem-1909	102	8	"	"	PUNCT
fbem-1909	102	9	has	have	AUX
fbem-1909	102	10	been	be	AUX
fbem-1909	102	11	added	add	VERB
fbem-1909	102	12	to	to	ADP
fbem-1909	102	13	the	the	DET
fbem-1909	102	14	assertion	assertion	NOUN
fbem-1909	102	15	of	of	ADP
fbem-1909	102	16	account	account	NOUN
fbem-1909	102	17	balances	balance	NOUN
fbem-1909	102	18	and	and	CCONJ
fbem-1909	102	19	related	related	ADJ
fbem-1909	102	20	disclosures	disclosure	NOUN
fbem-1909	102	21	at	at	ADP
fbem-1909	102	22	the	the	DET
fbem-1909	102	23	end	end	NOUN
fbem-1909	102	24	of	of	ADP
fbem-1909	102	25	the	the	DET
fbem-1909	102	26	period	period	NOUN
fbem-1909	102	27	.	.	PUNCT
fbem-1909	103	1	in	in	ADP
fbem-1909	103	2	the	the	DET
fbem-1909	103	3	old	old	ADJ
fbem-1909	103	4	auditing	auditing	NOUN
fbem-1909	103	5	standards	standard	NOUN
fbem-1909	103	6	,	,	PUNCT
fbem-1909	103	7	there	there	PRON
fbem-1909	103	8	was	be	VERB
fbem-1909	103	9	no	no	DET
fbem-1909	103	10	"	"	PUNCT
fbem-1909	103	11	classification	classification	NOUN
fbem-1909	103	12	"	"	PUNCT
fbem-1909	103	13	assertion	assertion	NOUN
fbem-1909	103	14	in	in	ADP
fbem-1909	103	15	assertions	assertion	NOUN
fbem-1909	103	16	related	relate	VERB
fbem-1909	103	17	to	to	ADP
fbem-1909	103	18	closing	close	VERB
fbem-1909	103	19	account	account	NOUN
fbem-1909	103	20	balances	balance	NOUN
fbem-1909	103	21	.	.	PUNCT
fbem-1909	104	1	or	or	CCONJ
fbem-1909	104	2	because	because	SCONJ
fbem-1909	104	3	the	the	DET
fbem-1909	104	4	standard	standard	ADJ
fbem-1909	104	5	setter	setter	NOUN
fbem-1909	104	6	considers	consider	VERB
fbem-1909	104	7	the	the	DET
fbem-1909	104	8	risk	risk	NOUN
fbem-1909	104	9	from	from	ADP
fbem-1909	104	10	the	the	DET
fbem-1909	104	11	perspective	perspective	NOUN
fbem-1909	104	12	of	of	ADP
fbem-1909	104	13	risk	risk	NOUN
fbem-1909	104	14	,	,	PUNCT
fbem-1909	104	15	the	the	DET
fbem-1909	104	16	misstatement	misstatement	NOUN
fbem-1909	104	17	of	of	ADP
fbem-1909	104	18	the	the	DET
fbem-1909	104	19	"	"	PUNCT
fbem-1909	104	20	classification	classification	NOUN
fbem-1909	104	21	"	"	PUNCT
fbem-1909	104	22	of	of	ADP
fbem-1909	104	23	the	the	DET
fbem-1909	104	24	statement	statement	NOUN
fbem-1909	104	25	items	item	NOUN
fbem-1909	104	26	on	on	ADP
fbem-1909	104	27	the	the	DET
fbem-1909	104	28	balance	balance	NOUN
fbem-1909	104	29	sheet	sheet	NOUN
fbem-1909	104	30	,	,	PUNCT
fbem-1909	104	31	such	such	ADJ
fbem-1909	104	32	as	as	ADP
fbem-1909	104	33	the	the	DET
fbem-1909	104	34	misrepresentation	misrepresentation	NOUN
fbem-1909	104	35	of	of	ADP
fbem-1909	104	36	raw	raw	ADJ
fbem-1909	104	37	materials	material	NOUN
fbem-1909	104	38	as	as	ADP
fbem-1909	104	39	inventory	inventory	NOUN
fbem-1909	104	40	commodities	commodity	NOUN
fbem-1909	104	41	,	,	PUNCT
fbem-1909	104	42	will	will	AUX
fbem-1909	104	43	not	not	PART
fbem-1909	104	44	seriously	seriously	ADV
fbem-1909	104	45	affect	affect	VERB
fbem-1909	104	46	the	the	DET
fbem-1909	104	47	authenticity	authenticity	NOUN
fbem-1909	104	48	and	and	CCONJ
fbem-1909	104	49	fairness	fairness	NOUN
fbem-1909	104	50	of	of	ADP
fbem-1909	104	51	the	the	DET
fbem-1909	104	52	overall	overall	ADJ
fbem-1909	104	53	statement	statement	NOUN
fbem-1909	104	54	.	.	PUNCT
fbem-1909	105	1	however	however	ADV
fbem-1909	105	2	,	,	PUNCT
fbem-1909	105	3	in	in	ADP
fbem-1909	105	4	fact	fact	NOUN
fbem-1909	105	5	,	,	PUNCT
fbem-1909	105	6	misstatement	misstatement	NOUN
fbem-1909	105	7	of	of	ADP
fbem-1909	105	8	the	the	DET
fbem-1909	105	9	"	"	PUNCT
fbem-1909	105	10	classification	classification	NOUN
fbem-1909	105	11	"	"	PUNCT
fbem-1909	105	12	of	of	ADP
fbem-1909	105	13	statement	statement	NOUN
fbem-1909	105	14	items	item	NOUN
fbem-1909	105	15	on	on	ADP
fbem-1909	105	16	the	the	DET
fbem-1909	105	17	balance	balance	NOUN
fbem-1909	105	18	sheet	sheet	NOUN
fbem-1909	105	19	can	can	AUX
fbem-1909	105	20	seriously	seriously	ADV
fbem-1909	105	21	affect	affect	VERB
fbem-1909	105	22	the	the	DET
fbem-1909	105	23	financial	financial	ADJ
fbem-1909	105	24	statements	statement	NOUN
fbem-1909	105	25	.	.	PUNCT
fbem-1909	106	1	for	for	ADP
fbem-1909	106	2	example	example	NOUN
fbem-1909	106	3	,	,	PUNCT
fbem-1909	106	4	misstatement	misstatement	NOUN
fbem-1909	106	5	of	of	ADP
fbem-1909	106	6	accounts	account	NOUN
fbem-1909	106	7	receivable	receivable	ADJ
fbem-1909	106	8	"	"	PUNCT
fbem-1909	106	9	classification	classification	NOUN
fbem-1909	106	10	"	"	PUNCT
fbem-1909	106	11	or	or	CCONJ
fbem-1909	106	12	concealment	concealment	NOUN
fbem-1909	106	13	of	of	ADP
fbem-1909	106	14	illegal	illegal	ADJ
fbem-1909	106	15	acts	act	NOUN
fbem-1909	106	16	of	of	ADP
fbem-1909	106	17	large	large	ADJ
fbem-1909	106	18	shareholders	shareholder	NOUN
fbem-1909	106	19	occupying	occupy	VERB
fbem-1909	106	20	corporate	corporate	ADJ
fbem-1909	106	21	funds	fund	NOUN
fbem-1909	106	22	.	.	PUNCT
fbem-1909	107	1	in	in	ADP
fbem-1909	107	2	addition	addition	NOUN
fbem-1909	107	3	,	,	PUNCT
fbem-1909	107	4	the	the	DET
fbem-1909	107	5	recording	recording	NOUN
fbem-1909	107	6	of	of	ADP
fbem-1909	107	7	cash	cash	NOUN
fbem-1909	107	8	sales	sale	NOUN
fbem-1909	107	9	as	as	SCONJ
fbem-1909	107	10	credit	credit	NOUN
fbem-1909	107	11	sales	sale	NOUN
fbem-1909	107	12	is	be	AUX
fbem-1909	107	13	often	often	ADV
fbem-1909	107	14	used	use	VERB
fbem-1909	107	15	to	to	PART
fbem-1909	107	16	illustrate	illustrate	VERB
fbem-1909	107	17	misstatements	misstatement	NOUN
fbem-1909	107	18	of	of	ADP
fbem-1909	107	19	"	"	PUNCT
fbem-1909	107	20	classification	classification	NOUN
fbem-1909	107	21	"	"	PUNCT
fbem-1909	107	22	assertions	assertion	NOUN
fbem-1909	107	23	.	.	PUNCT
fbem-1909	108	1	however	however	ADV
fbem-1909	108	2	,	,	PUNCT
fbem-1909	108	3	the	the	DET
fbem-1909	108	4	statement	statement	NOUN
fbem-1909	108	5	items	item	NOUN
fbem-1909	108	6	whose	whose	DET
fbem-1909	108	7	cash	cash	NOUN
fbem-1909	108	8	sales	sale	NOUN
fbem-1909	108	9	are	be	AUX
fbem-1909	108	10	recorded	record	VERB
fbem-1909	108	11	as	as	ADP
fbem-1909	108	12	the	the	DET
fbem-1909	108	13	impact	impact	NOUN
fbem-1909	108	14	of	of	ADP
fbem-1909	108	15	credit	credit	NOUN
fbem-1909	108	16	sales	sale	NOUN
fbem-1909	108	17	are	be	AUX
fbem-1909	108	18	monetary	monetary	ADJ
fbem-1909	108	19	funds	fund	NOUN
fbem-1909	108	20	and	and	CCONJ
fbem-1909	108	21	accounts	account	VERB
fbem-1909	108	22	receivable	receivable	ADJ
fbem-1909	108	23	,	,	PUNCT
fbem-1909	108	24	which	which	PRON
fbem-1909	108	25	belong	belong	VERB
fbem-1909	108	26	to	to	ADP
fbem-1909	108	27	the	the	DET
fbem-1909	108	28	items	item	NOUN
fbem-1909	108	29	of	of	ADP
fbem-1909	108	30	the	the	DET
fbem-1909	108	31	balance	balance	NOUN
fbem-1909	108	32	sheet	sheet	NOUN
fbem-1909	108	33	.	.	PUNCT
fbem-1909	109	1	in	in	ADP
fbem-1909	109	2	the	the	DET
fbem-1909	109	3	old	old	ADJ
fbem-1909	109	4	auditing	auditing	NOUN
fbem-1909	109	5	standards	standard	NOUN
fbem-1909	109	6	,	,	PUNCT
fbem-1909	109	7	there	there	PRON
fbem-1909	109	8	is	be	VERB
fbem-1909	109	9	no	no	DET
fbem-1909	109	10	"	"	PUNCT
fbem-1909	109	11	classification	classification	NOUN
fbem-1909	109	12	"	"	PUNCT
fbem-1909	109	13	assertion	assertion	NOUN
fbem-1909	109	14	in	in	ADP
fbem-1909	109	15	the	the	DET
fbem-1909	109	16	assertion	assertion	NOUN
fbem-1909	109	17	of	of	ADP
fbem-1909	109	18	the	the	DET
fbem-1909	109	19	account	account	NOUN
fbem-1909	109	20	balance	balance	NOUN
fbem-1909	109	21	at	at	ADP
fbem-1909	109	22	the	the	DET
fbem-1909	109	23	end	end	NOUN
fbem-1909	109	24	of	of	ADP
fbem-1909	109	25	the	the	DET
fbem-1909	109	26	period	period	NOUN
fbem-1909	109	27	.	.	PUNCT
fbem-1909	110	1	another	another	DET
fbem-1909	110	2	example	example	NOUN
fbem-1909	110	3	,	,	PUNCT
fbem-1909	110	4	capitalized	capitalize	VERB
fbem-1909	110	5	borrowing	borrowing	NOUN
fbem-1909	110	6	interest	interest	NOUN
fbem-1909	110	7	expense	expense	NOUN
fbem-1909	110	8	,	,	PUNCT
fbem-1909	110	9	not	not	PART
fbem-1909	110	10	only	only	ADV
fbem-1909	110	11	affects	affect	VERB
fbem-1909	110	12	the	the	DET
fbem-1909	110	13	financial	financial	ADJ
fbem-1909	110	14	expenses	expense	NOUN
fbem-1909	110	15	of	of	ADP
fbem-1909	110	16	the	the	DET
fbem-1909	110	17	income	income	NOUN
fbem-1909	110	18	statement	statement	NOUN
fbem-1909	110	19	,	,	PUNCT
fbem-1909	110	20	but	but	CCONJ
fbem-1909	110	21	also	also	ADV
fbem-1909	110	22	affects	affect	VERB
fbem-1909	110	23	the	the	DET
fbem-1909	110	24	construction	construction	NOUN
fbem-1909	110	25	projects	project	NOUN
fbem-1909	110	26	in	in	ADP
fbem-1909	110	27	the	the	DET
fbem-1909	110	28	balance	balance	NOUN
fbem-1909	110	29	sheet	sheet	NOUN
fbem-1909	110	30	.	.	PUNCT
fbem-1909	111	1	this	this	DET
fbem-1909	111	2	matter	matter	NOUN
fbem-1909	111	3	affects	affect	VERB
fbem-1909	111	4	the	the	DET
fbem-1909	111	5	"	"	PUNCT
fbem-1909	111	6	classification	classification	NOUN
fbem-1909	111	7	"	"	PUNCT
fbem-1909	111	8	assertion	assertion	NOUN
fbem-1909	111	9	of	of	ADP
fbem-1909	111	10	financial	financial	ADJ
fbem-1909	111	11	expenses	expense	NOUN
fbem-1909	111	12	,	,	PUNCT
fbem-1909	111	13	but	but	CCONJ
fbem-1909	111	14	what	what	DET
fbem-1909	111	15	kind	kind	NOUN
fbem-1909	111	16	of	of	ADP
fbem-1909	111	17	assertion	assertion	NOUN
fbem-1909	111	18	does	do	AUX
fbem-1909	111	19	it	it	PRON
fbem-1909	111	20	affect	affect	VERB
fbem-1909	111	21	the	the	DET
fbem-1909	111	22	construction	construction	NOUN
fbem-1909	111	23	in	in	ADP
fbem-1909	111	24	progress	progress	NOUN
fbem-1909	111	25	under	under	ADP
fbem-1909	111	26	the	the	DET
fbem-1909	111	27	classification	classification	NOUN
fbem-1909	111	28	of	of	ADP
fbem-1909	111	29	the	the	DET
fbem-1909	111	30	old	old	ADJ
fbem-1909	111	31	auditing	auditing	NOUN
fbem-1909	111	32	standards	standard	NOUN
fbem-1909	111	33	?	?	PUNCT
fbem-1909	112	1	therefore	therefore	ADV
fbem-1909	112	2	,	,	PUNCT
fbem-1909	112	3	the	the	DET
fbem-1909	112	4	new	new	ADJ
fbem-1909	112	5	auditing	auditing	NOUN
fbem-1909	112	6	standards	standard	NOUN
fbem-1909	112	7	add	add	VERB
fbem-1909	112	8	a	a	DET
fbem-1909	112	9	"	"	PUNCT
fbem-1909	112	10	classification	classification	NOUN
fbem-1909	112	11	"	"	PUNCT
fbem-1909	112	12	designation	designation	NOUN
fbem-1909	112	13	to	to	ADP
fbem-1909	112	14	the	the	DET
fbem-1909	112	15	designation	designation	NOUN
fbem-1909	112	16	of	of	ADP
fbem-1909	112	17	ending	end	VERB
fbem-1909	112	18	account	account	NOUN
fbem-1909	112	19	balances	balance	NOUN
fbem-1909	112	20	and	and	CCONJ
fbem-1909	112	21	related	related	ADJ
fbem-1909	112	22	disclosures	disclosure	NOUN
fbem-1909	112	23	,	,	PUNCT
fbem-1909	112	24	which	which	PRON
fbem-1909	112	25	effectively	effectively	ADV
fbem-1909	112	26	resolves	resolve	VERB
fbem-1909	112	27	unexplainable	unexplainable	ADJ
fbem-1909	112	28	matters	matter	NOUN
fbem-1909	112	29	like	like	ADP
fbem-1909	112	30	the	the	DET
fbem-1909	112	31	above	above	ADJ
fbem-1909	112	32	,	,	PUNCT
fbem-1909	112	33	and	and	CCONJ
fbem-1909	112	34	emphasizes	emphasize	VERB
fbem-1909	112	35	that	that	SCONJ
fbem-1909	112	36	certified	certify	VERB
fbem-1909	112	37	public	public	ADJ
fbem-1909	112	38	accountants	accountant	NOUN
fbem-1909	112	39	are	be	AUX
fbem-1909	112	40	concerned	concerned	ADJ
fbem-1909	112	41	about	about	ADP
fbem-1909	112	42	the	the	DET
fbem-1909	112	43	misstatement	misstatement	NOUN
fbem-1909	112	44	of	of	ADP
fbem-1909	112	45	"	"	PUNCT
fbem-1909	112	46	classification	classification	NOUN
fbem-1909	112	47	"	"	PUNCT
fbem-1909	112	48	of	of	ADP
fbem-1909	112	49	balance	balance	NOUN
fbem-1909	112	50	sheet	sheet	NOUN
fbem-1909	112	51	items	item	NOUN
fbem-1909	112	52	.	.	PUNCT
fbem-1909	113	1	4	4	X
fbem-1909	113	2	.	.	X
fbem-1909	113	3	the	the	DET
fbem-1909	113	4	use	use	NOUN
fbem-1909	113	5	of	of	ADP
fbem-1909	113	6	assertion	assertion	NOUN
fbem-1909	113	7	the	the	DET
fbem-1909	113	8	basic	basic	ADJ
fbem-1909	113	9	responsibility	responsibility	NOUN
fbem-1909	113	10	of	of	ADP
fbem-1909	113	11	the	the	DET
fbem-1909	113	12	certified	certify	VERB
fbem-1909	113	13	public	public	ADJ
fbem-1909	113	14	accountant	accountant	NOUN
fbem-1909	113	15	is	be	AUX
fbem-1909	113	16	to	to	PART
fbem-1909	113	17	re	re	VERB
fbem-1909	113	18	-	-	VERB
fbem-1909	113	19	assert	assert	VERB
fbem-1909	113	20	the	the	DET
fbem-1909	113	21	management	management	NOUN
fbem-1909	113	22	's	's	PART
fbem-1909	113	23	assertion	assertion	NOUN
fbem-1909	113	24	.	.	PUNCT
fbem-1909	114	1	certified	certify	VERB
fbem-1909	114	2	public	public	ADJ
fbem-1909	114	3	accountants	accountant	NOUN
fbem-1909	114	4	obtain	obtain	VERB
fbem-1909	114	5	management	management	NOUN
fbem-1909	114	6	"	"	PUNCT
fbem-1909	114	7	assertions	assertion	NOUN
fbem-1909	114	8	"	"	PUNCT
fbem-1909	114	9	,	,	PUNCT
fbem-1909	114	10	determine	determine	VERB
fbem-1909	114	11	whether	whether	SCONJ
fbem-1909	114	12	there	there	PRON
fbem-1909	114	13	is	be	VERB
fbem-1909	114	14	a	a	DET
fbem-1909	114	15	risk	risk	NOUN
fbem-1909	114	16	of	of	ADP
fbem-1909	114	17	non	non	ADJ
fbem-1909	114	18	-	-	NOUN
fbem-1909	114	19	compliance	compliance	NOUN
fbem-1909	114	20	with	with	ADP
fbem-1909	114	21	established	establish	VERB
fbem-1909	114	22	standards	standard	NOUN
fbem-1909	114	23	,	,	PUNCT
fbem-1909	114	24	and	and	CCONJ
fbem-1909	114	25	implement	implement	VERB
fbem-1909	114	26	audit	audit	NOUN
fbem-1909	114	27	procedures	procedure	NOUN
fbem-1909	114	28	to	to	PART
fbem-1909	114	29	address	address	VERB
fbem-1909	114	30	the	the	DET
fbem-1909	114	31	risk	risk	NOUN
fbem-1909	114	32	.	.	PUNCT
fbem-1909	115	1	in	in	ADP
fbem-1909	115	2	other	other	ADJ
fbem-1909	115	3	words	word	NOUN
fbem-1909	115	4	,	,	PUNCT
fbem-1909	115	5	the	the	DET
fbem-1909	115	6	rational	rational	ADJ
fbem-1909	115	7	use	use	NOUN
fbem-1909	115	8	of	of	ADP
fbem-1909	115	9	"	"	PUNCT
fbem-1909	115	10	assertion	assertion	NOUN
fbem-1909	115	11	"	"	PUNCT
fbem-1909	115	12	requires	require	VERB
fbem-1909	115	13	certified	certify	VERB
fbem-1909	115	14	public	public	ADJ
fbem-1909	115	15	accountants	accountant	NOUN
fbem-1909	115	16	to	to	PART
fbem-1909	115	17	accurately	accurately	ADV
fbem-1909	115	18	identify	identify	VERB
fbem-1909	115	19	and	and	CCONJ
fbem-1909	115	20	assess	assess	VERB
fbem-1909	115	21	the	the	DET
fbem-1909	115	22	risk	risk	NOUN
fbem-1909	115	23	of	of	ADP
fbem-1909	115	24	material	material	NOUN
fbem-1909	115	25	misstatement	misstatement	NOUN
fbem-1909	115	26	at	at	ADP
fbem-1909	115	27	the	the	DET
fbem-1909	115	28	assertion	assertion	NOUN
fbem-1909	115	29	level	level	NOUN
fbem-1909	115	30	on	on	ADP
fbem-1909	115	31	the	the	DET
fbem-1909	115	32	basis	basis	NOUN
fbem-1909	115	33	of	of	ADP
fbem-1909	115	34	understanding	understand	VERB
fbem-1909	115	35	the	the	DET
fbem-1909	115	36	concepts	concept	NOUN
fbem-1909	115	37	and	and	CCONJ
fbem-1909	115	38	classifications	classification	NOUN
fbem-1909	115	39	of	of	ADP
fbem-1909	115	40	assertion	assertion	NOUN
fbem-1909	115	41	,	,	PUNCT
fbem-1909	115	42	and	and	CCONJ
fbem-1909	115	43	design	design	NOUN
fbem-1909	115	44	and	and	CCONJ
fbem-1909	115	45	implement	implement	VERB
fbem-1909	115	46	audit	audit	NOUN
fbem-1909	115	47	procedures	procedure	NOUN
fbem-1909	115	48	related	relate	VERB
fbem-1909	115	49	to	to	ADP
fbem-1909	115	50	the	the	DET
fbem-1909	115	51	risk	risk	NOUN
fbem-1909	115	52	of	of	ADP
fbem-1909	115	53	material	material	NOUN
fbem-1909	115	54	misstatement	misstatement	NOUN
fbem-1909	115	55	at	at	ADP
fbem-1909	115	56	the	the	DET
fbem-1909	115	57	assertion	assertion	NOUN
fbem-1909	115	58	level	level	NOUN
fbem-1909	115	59	.	.	PUNCT
fbem-1909	115	60	.	.	PUNCT
fbem-1909	116	1	through	through	ADP
fbem-1909	116	2	a	a	DET
fbem-1909	116	3	systematic	systematic	ADJ
fbem-1909	116	4	analysis	analysis	NOUN
fbem-1909	116	5	of	of	ADP
fbem-1909	116	6	45	45	NUM
fbem-1909	116	7	administrative	administrative	ADJ
fbem-1909	116	8	penalty	penalty	NOUN
fbem-1909	116	9	decisions	decision	NOUN
fbem-1909	116	10	issued	issue	VERB
fbem-1909	116	11	by	by	ADP
fbem-1909	116	12	the	the	DET
fbem-1909	116	13	china	china	PROPN
fbem-1909	116	14	securities	securities	PROPN
fbem-1909	116	15	regulatory	regulatory	PROPN
fbem-1909	116	16	commission	commission	PROPN
fbem-1909	116	17	and	and	CCONJ
fbem-1909	116	18	its	its	PRON
fbem-1909	116	19	subordinate	subordinate	PROPN
fbem-1909	116	20	csrc	csrc	PROPN
fbem-1909	116	21	bureaus	bureaus	PROPN
fbem-1909	116	22	to	to	ADP
fbem-1909	116	23	accounting	accounting	NOUN
fbem-1909	116	24	firms	firm	NOUN
fbem-1909	116	25	and	and	CCONJ
fbem-1909	116	26	certified	certify	VERB
fbem-1909	116	27	public	public	ADJ
fbem-1909	116	28	accountants	accountant	NOUN
fbem-1909	116	29	in	in	ADP
fbem-1909	116	30	the	the	DET
fbem-1909	116	31	past	past	ADJ
fbem-1909	116	32	ten	ten	NUM
fbem-1909	116	33	years	year	NOUN
fbem-1909	116	34	,	,	PUNCT
fbem-1909	116	35	the	the	DET
fbem-1909	116	36	author	author	NOUN
fbem-1909	116	37	found	find	VERB
fbem-1909	116	38	that	that	SCONJ
fbem-1909	116	39	certified	certified	ADJ
fbem-1909	116	40	accountants	accountant	NOUN
fbem-1909	116	41	did	do	AUX
fbem-1909	116	42	not	not	PART
fbem-1909	116	43	pay	pay	VERB
fbem-1909	116	44	enough	enough	ADJ
fbem-1909	116	45	attention	attention	NOUN
fbem-1909	116	46	to	to	ADP
fbem-1909	116	47	the	the	DET
fbem-1909	116	48	use	use	NOUN
fbem-1909	116	49	of	of	ADP
fbem-1909	116	50	"	"	PUNCT
fbem-1909	116	51	assertion	assertion	NOUN
fbem-1909	116	52	"	"	PUNCT
fbem-1909	116	53	and	and	CCONJ
fbem-1909	116	54	major	major	ADJ
fbem-1909	116	55	misstatements	misstatement	NOUN
fbem-1909	116	56	at	at	ADP
fbem-1909	116	57	the	the	DET
fbem-1909	116	58	level	level	NOUN
fbem-1909	116	59	of	of	ADP
fbem-1909	116	60	assertion	assertion	NOUN
fbem-1909	116	61	.	.	PUNCT
fbem-1909	117	1	there	there	PRON
fbem-1909	117	2	are	be	VERB
fbem-1909	117	3	two	two	NUM
fbem-1909	117	4	major	major	ADJ
fbem-1909	117	5	problems	problem	NOUN
fbem-1909	117	6	:	:	PUNCT
fbem-1909	117	7	risk	risk	NOUN
fbem-1909	117	8	and	and	CCONJ
fbem-1909	117	9	the	the	DET
fbem-1909	117	10	risk	risk	NOUN
fbem-1909	117	11	of	of	ADP
fbem-1909	117	12	material	material	NOUN
fbem-1909	117	13	misstatement	misstatement	NOUN
fbem-1909	117	14	at	at	ADP
fbem-1909	117	15	the	the	DET
fbem-1909	117	16	level	level	NOUN
fbem-1909	117	17	of	of	ADP
fbem-1909	117	18	inaccurate	inaccurate	ADJ
fbem-1909	117	19	judgment	judgment	NOUN
fbem-1909	117	20	and	and	CCONJ
fbem-1909	117	21	determination	determination	NOUN
fbem-1909	117	22	.	.	PUNCT
fbem-1909	118	1	the	the	DET
fbem-1909	118	2	use	use	NOUN
fbem-1909	118	3	of	of	ADP
fbem-1909	118	4	"	"	PUNCT
fbem-1909	118	5	assertion	assertion	NOUN
fbem-1909	118	6	"	"	PUNCT
fbem-1909	118	7	has	have	AUX
fbem-1909	118	8	seriously	seriously	ADV
fbem-1909	118	9	affected	affect	VERB
fbem-1909	118	10	the	the	DET
fbem-1909	118	11	quality	quality	NOUN
fbem-1909	118	12	of	of	ADP
fbem-1909	118	13	cpa	cpa	NOUN
fbem-1909	118	14	's	's	PART
fbem-1909	118	15	audit	audit	NOUN
fbem-1909	118	16	.	.	PUNCT
fbem-1909	119	1	in	in	ADP
fbem-1909	119	2	the	the	DET
fbem-1909	119	3	following	following	NOUN
fbem-1909	119	4	,	,	PUNCT
fbem-1909	119	5	the	the	DET
fbem-1909	119	6	author	author	NOUN
fbem-1909	119	7	selects	select	VERB
fbem-1909	119	8	typical	typical	ADJ
fbem-1909	119	9	audit	audit	NOUN
fbem-1909	119	10	failure	failure	NOUN
fbem-1909	119	11	cases	case	NOUN
fbem-1909	119	12	from	from	ADP
fbem-1909	119	13	45	45	NUM
fbem-1909	119	14	administrative	administrative	ADJ
fbem-1909	119	15	penalty	penalty	NOUN
fbem-1909	119	16	decisions	decision	NOUN
fbem-1909	119	17	to	to	PART
fbem-1909	119	18	illustrate	illustrate	VERB
fbem-1909	119	19	the	the	DET
fbem-1909	119	20	problems	problem	NOUN
fbem-1909	119	21	existing	exist	VERB
fbem-1909	119	22	in	in	ADP
fbem-1909	119	23	the	the	DET
fbem-1909	119	24	use	use	NOUN
fbem-1909	119	25	of	of	ADP
fbem-1909	119	26	"	"	PUNCT
fbem-1909	119	27	assertion	assertion	NOUN
fbem-1909	119	28	"	"	PUNCT
fbem-1909	119	29	by	by	ADP
fbem-1909	119	30	certified	certify	VERB
fbem-1909	119	31	public	public	ADJ
fbem-1909	119	32	accountants	accountant	NOUN
fbem-1909	119	33	in	in	ADP
fbem-1909	119	34	auditing	auditing	NOUN
fbem-1909	119	35	practice	practice	NOUN
fbem-1909	119	36	.	.	PUNCT
fbem-1909	120	1	4.1	4.1	NUM
fbem-1909	120	2	.	.	PUNCT
fbem-1909	120	3	insufficient	insufficient	ADJ
fbem-1909	120	4	attention	attention	NOUN
fbem-1909	120	5	to	to	ADP
fbem-1909	120	6	the	the	DET
fbem-1909	120	7	risk	risk	NOUN
fbem-1909	120	8	of	of	ADP
fbem-1909	120	9	material	material	NOUN
fbem-1909	120	10	misstatement	misstatement	NOUN
fbem-1909	120	11	at	at	ADP
fbem-1909	120	12	the	the	DET
fbem-1909	120	13	assertion	assertion	NOUN
fbem-1909	120	14	level	level	NOUN
fbem-1909	120	15	certified	certify	VERB
fbem-1909	120	16	public	public	ADJ
fbem-1909	120	17	accountants	accountant	NOUN
fbem-1909	120	18	need	need	VERB
fbem-1909	120	19	to	to	PART
fbem-1909	120	20	use	use	VERB
fbem-1909	120	21	professional	professional	ADJ
fbem-1909	120	22	judgment	judgment	NOUN
fbem-1909	120	23	to	to	PART
fbem-1909	120	24	assess	assess	VERB
fbem-1909	120	25	whether	whether	SCONJ
fbem-1909	120	26	the	the	DET
fbem-1909	120	27	risk	risk	NOUN
fbem-1909	120	28	of	of	ADP
fbem-1909	120	29	misstatement	misstatement	NOUN
fbem-1909	120	30	at	at	ADP
fbem-1909	120	31	the	the	DET
fbem-1909	120	32	assertion	assertion	NOUN
fbem-1909	120	33	level	level	NOUN
fbem-1909	120	34	is	be	AUX
fbem-1909	120	35	significant	significant	ADJ
fbem-1909	120	36	.	.	PUNCT
fbem-1909	121	1	under	under	ADP
fbem-1909	121	2	the	the	DET
fbem-1909	121	3	old	old	ADJ
fbem-1909	121	4	auditing	auditing	NOUN
fbem-1909	121	5	standards	standard	NOUN
fbem-1909	121	6	,	,	PUNCT
fbem-1909	121	7	there	there	PRON
fbem-1909	121	8	is	be	VERB
fbem-1909	121	9	no	no	DET
fbem-1909	121	10	"	"	PUNCT
fbem-1909	121	11	classification	classification	NOUN
fbem-1909	121	12	"	"	PUNCT
fbem-1909	121	13	assertion	assertion	NOUN
fbem-1909	121	14	for	for	ADP
fbem-1909	121	15	assets	asset	NOUN
fbem-1909	121	16	,	,	PUNCT
fbem-1909	121	17	liabilities	liability	NOUN
fbem-1909	121	18	and	and	CCONJ
fbem-1909	121	19	equity	equity	NOUN
fbem-1909	121	20	statement	statement	NOUN
fbem-1909	121	21	items	item	NOUN
fbem-1909	121	22	.	.	PUNCT
fbem-1909	122	1	certified	certify	VERB
fbem-1909	122	2	public	public	ADJ
fbem-1909	122	3	accountants	accountant	NOUN
fbem-1909	122	4	generally	generally	ADV
fbem-1909	122	5	believe	believe	VERB
fbem-1909	122	6	that	that	SCONJ
fbem-1909	122	7	the	the	DET
fbem-1909	122	8	"	"	PUNCT
fbem-1909	122	9	classification	classification	NOUN
fbem-1909	122	10	"	"	PUNCT
fbem-1909	122	11	assertion	assertion	NOUN
fbem-1909	122	12	of	of	ADP
fbem-1909	122	13	assets	asset	NOUN
fbem-1909	122	14	does	do	AUX
fbem-1909	122	15	not	not	PART
fbem-1909	122	16	have	have	VERB
fbem-1909	122	17	a	a	DET
fbem-1909	122	18	significant	significant	ADJ
fbem-1909	122	19	impact	impact	NOUN
fbem-1909	122	20	on	on	ADP
fbem-1909	122	21	the	the	DET
fbem-1909	122	22	financial	financial	ADJ
fbem-1909	122	23	statements	statement	NOUN
fbem-1909	122	24	in	in	ADP
fbem-1909	122	25	nature	nature	NOUN
fbem-1909	122	26	,	,	PUNCT
fbem-1909	122	27	and	and	CCONJ
fbem-1909	122	28	even	even	ADV
fbem-1909	122	29	if	if	SCONJ
fbem-1909	122	30	the	the	DET
fbem-1909	122	31	amount	amount	NOUN
fbem-1909	122	32	is	be	AUX
fbem-1909	122	33	significant	significant	ADJ
fbem-1909	122	34	,	,	PUNCT
fbem-1909	122	35	it	it	PRON
fbem-1909	122	36	does	do	AUX
fbem-1909	122	37	not	not	PART
fbem-1909	122	38	constitute	constitute	VERB
fbem-1909	122	39	a	a	DET
fbem-1909	122	40	major	major	ADJ
fbem-1909	122	41	error	error	NOUN
fbem-1909	122	42	.	.	PUNCT
fbem-1909	123	1	report	report	NOUN
fbem-1909	123	2	risk	risk	NOUN
fbem-1909	123	3	.	.	PUNCT
fbem-1909	124	1	insufficient	insufficient	ADJ
fbem-1909	124	2	attention	attention	NOUN
fbem-1909	124	3	was	be	AUX
fbem-1909	124	4	paid	pay	VERB
fbem-1909	124	5	to	to	ADP
fbem-1909	124	6	the	the	DET
fbem-1909	124	7	annual	annual	ADJ
fbem-1909	124	8	report	report	NOUN
fbem-1909	124	9	audit	audit	NOUN
fbem-1909	124	10	.	.	PUNCT
fbem-1909	125	1	for	for	ADP
fbem-1909	125	2	example	example	NOUN
fbem-1909	125	3	,	,	PUNCT
fbem-1909	125	4	in	in	ADP
fbem-1909	125	5	the	the	DET
fbem-1909	125	6	audit	audit	NOUN
fbem-1909	125	7	case	case	NOUN
fbem-1909	125	8	of	of	ADP
fbem-1909	125	9	wuyang	wuyang	PROPN
fbem-1909	125	10	construction	construction	PROPN
fbem-1909	125	11	group	group	NOUN
fbem-1909	125	12	,	,	PUNCT
fbem-1909	125	13	wuyang	wuyang	PROPN
fbem-1909	125	14	construction	construction	PROPN
fbem-1909	125	15	group	group	NOUN
fbem-1909	125	16	"	"	PUNCT
fbem-1909	125	17	offsets	offset	NOUN
fbem-1909	125	18	"	"	PUNCT
fbem-1909	125	19	accounts	account	NOUN
fbem-1909	125	20	receivable	receivable	ADJ
fbem-1909	125	21	and	and	CCONJ
fbem-1909	125	22	accounts	account	VERB
fbem-1909	125	23	payable	payable	ADJ
fbem-1909	125	24	of	of	ADP
fbem-1909	125	25	different	different	ADJ
fbem-1909	125	26	units	unit	NOUN
fbem-1909	125	27	to	to	PART
fbem-1909	125	28	reduce	reduce	VERB
fbem-1909	125	29	the	the	DET
fbem-1909	125	30	ending	end	VERB
fbem-1909	125	31	balance	balance	NOUN
fbem-1909	125	32	of	of	ADP
fbem-1909	125	33	accounts	account	NOUN
fbem-1909	125	34	receivable	receivable	ADJ
fbem-1909	125	35	,	,	PUNCT
fbem-1909	125	36	thereby	thereby	ADV
fbem-1909	125	37	reducing	reduce	VERB
fbem-1909	125	38	the	the	DET
fbem-1909	125	39	provision	provision	NOUN
fbem-1909	125	40	for	for	ADP
fbem-1909	125	41	bad	bad	ADJ
fbem-1909	125	42	debts	debt	NOUN
fbem-1909	125	43	and	and	CCONJ
fbem-1909	125	44	false	false	ADJ
fbem-1909	125	45	increases	increase	NOUN
fbem-1909	125	46	.	.	PUNCT
fbem-1909	126	1	profit	profit	NOUN
fbem-1909	126	2	.	.	PUNCT
fbem-1909	127	1	at	at	ADP
fbem-1909	127	2	the	the	DET
fbem-1909	127	3	scene	scene	NOUN
fbem-1909	127	4	of	of	ADP
fbem-1909	127	5	the	the	DET
fbem-1909	127	6	second	second	ADJ
fbem-1909	127	7	instance	instance	NOUN
fbem-1909	127	8	,	,	PUNCT
fbem-1909	127	9	wuyige	wuyige	NOUN
fbem-1909	127	10	certified	certify	VERB
fbem-1909	127	11	public	public	ADJ
fbem-1909	127	12	accountants	accountant	NOUN
fbem-1909	127	13	argued	argue	VERB
fbem-1909	127	14	that	that	SCONJ
fbem-1909	127	15	the	the	DET
fbem-1909	127	16	accounting	accounting	NOUN
fbem-1909	127	17	treatment	treatment	NOUN
fbem-1909	127	18	of	of	ADP
fbem-1909	127	19	wuyang	wuyang	PROPN
fbem-1909	127	20	construction	construction	PROPN
fbem-1909	127	21	group	group	NOUN
fbem-1909	127	22	's	's	PART
fbem-1909	127	23	accounts	account	NOUN
fbem-1909	127	24	receivable	receivable	ADJ
fbem-1909	127	25	and	and	CCONJ
fbem-1909	127	26	accounts	account	VERB
fbem-1909	127	27	payable	payable	ADJ
fbem-1909	127	28	was	be	AUX
fbem-1909	127	29	based	base	VERB
fbem-1909	127	30	on	on	ADP
fbem-1909	127	31	accounting	account	VERB
fbem-1909	127	32	rationality	rationality	NOUN
fbem-1909	127	33	and	and	CCONJ
fbem-1909	127	34	standards	standard	NOUN
fbem-1909	127	35	.	.	PUNCT
fbem-1909	128	1	not	not	PART
fbem-1909	128	2	accepted	accept	VERB
fbem-1909	128	3	.	.	PUNCT
fbem-1909	129	1	it	it	PRON
fbem-1909	129	2	is	be	AUX
fbem-1909	129	3	precisely	precisely	ADV
fbem-1909	129	4	because	because	SCONJ
fbem-1909	129	5	wuyige	wuyige	NOUN
fbem-1909	129	6	certified	certify	VERB
fbem-1909	129	7	public	public	ADJ
fbem-1909	129	8	accountants	accountant	NOUN
fbem-1909	129	9	did	do	AUX
fbem-1909	129	10	not	not	PART
fbem-1909	129	11	pay	pay	VERB
fbem-1909	129	12	enough	enough	ADJ
fbem-1909	129	13	attention	attention	NOUN
fbem-1909	129	14	to	to	ADP
fbem-1909	129	15	the	the	DET
fbem-1909	129	16	risk	risk	NOUN
fbem-1909	129	17	of	of	ADP
fbem-1909	129	18	material	material	NOUN
fbem-1909	129	19	misstatement	misstatement	NOUN
fbem-1909	129	20	in	in	ADP
fbem-1909	129	21	the	the	DET
fbem-1909	129	22	"	"	PUNCT
fbem-1909	129	23	classification	classification	NOUN
fbem-1909	129	24	"	"	PUNCT
fbem-1909	129	25	of	of	ADP
fbem-1909	129	26	accounts	account	NOUN
fbem-1909	129	27	receivable	receivable	ADJ
fbem-1909	129	28	,	,	PUNCT
fbem-1909	129	29	which	which	PRON
fbem-1909	129	30	eventually	eventually	ADV
fbem-1909	129	31	led	lead	VERB
fbem-1909	129	32	to	to	ADP
fbem-1909	129	33	the	the	DET
fbem-1909	129	34	failure	failure	NOUN
fbem-1909	129	35	of	of	ADP
fbem-1909	129	36	the	the	DET
fbem-1909	129	37	audit	audit	NOUN
fbem-1909	129	38	.	.	PUNCT
fbem-1909	130	1	the	the	DET
fbem-1909	130	2	assertion	assertion	NOUN
fbem-1909	130	3	of	of	ADP
fbem-1909	130	4	"	"	PUNCT
fbem-1909	130	5	completeness	completeness	NOUN
fbem-1909	130	6	"	"	PUNCT
fbem-1909	130	7	of	of	ADP
fbem-1909	130	8	presentation	presentation	NOUN
fbem-1909	130	9	is	be	AUX
fbem-1909	130	10	also	also	ADV
fbem-1909	130	11	often	often	ADV
fbem-1909	130	12	overlooked	overlook	VERB
fbem-1909	130	13	by	by	ADP
fbem-1909	130	14	cpas	cpa	NOUN
fbem-1909	130	15	.	.	PUNCT
fbem-1909	131	1	in	in	ADP
fbem-1909	131	2	the	the	DET
fbem-1909	131	3	taihua	taihua	PROPN
fbem-1909	131	4	co.	co.	PROPN
fbem-1909	131	5	,	,	PUNCT
fbem-1909	131	6	ltd	ltd	PROPN
fbem-1909	131	7	.	.	PROPN
fbem-1909	131	8	audit	audit	NOUN
fbem-1909	131	9	case	case	NOUN
fbem-1909	131	10	,	,	PUNCT
fbem-1909	131	11	because	because	SCONJ
fbem-1909	131	12	grant	grant	PROPN
fbem-1909	131	13	thornton	thornton	PROPN
fbem-1909	131	14	did	do	AUX
fbem-1909	131	15	not	not	PART
fbem-1909	131	16	pay	pay	VERB
fbem-1909	131	17	enough	enough	ADJ
fbem-1909	131	18	attention	attention	NOUN
fbem-1909	131	19	to	to	ADP
fbem-1909	131	20	the	the	DET
fbem-1909	131	21	fact	fact	NOUN
fbem-1909	131	22	that	that	SCONJ
fbem-1909	131	23	taihua	taihua	PROPN
fbem-1909	131	24	co.	co.	PROPN
fbem-1909	131	25	,	,	PUNCT
fbem-1909	131	26	ltd	ltd	PROPN
fbem-1909	131	27	.	.	PROPN
fbem-1909	131	28	did	do	AUX
fbem-1909	131	29	not	not	PART
fbem-1909	131	30	disclose	disclose	VERB
fbem-1909	131	31	the	the	DET
fbem-1909	131	32	specific	specific	ADJ
fbem-1909	131	33	method	method	NOUN
fbem-1909	131	34	of	of	ADP
fbem-1909	131	35	recognition	recognition	NOUN
fbem-1909	131	36	of	of	ADP
fbem-1909	131	37	trading	trading	NOUN
fbem-1909	131	38	business	business	NOUN
fbem-1909	131	39	income	income	NOUN
fbem-1909	131	40	in	in	ADP
fbem-1909	131	41	the	the	DET
fbem-1909	131	42	notes	note	NOUN
fbem-1909	131	43	to	to	ADP
fbem-1909	131	44	the	the	DET
fbem-1909	131	45	statement	statement	NOUN
fbem-1909	131	46	,	,	PUNCT
fbem-1909	131	47	that	that	ADV
fbem-1909	131	48	is	is	ADV
fbem-1909	131	49	,	,	PUNCT
fbem-1909	131	50	it	it	PRON
fbem-1909	131	51	did	do	AUX
fbem-1909	131	52	not	not	PART
fbem-1909	131	53	pay	pay	VERB
fbem-1909	131	54	enough	enough	ADJ
fbem-1909	131	55	attention	attention	NOUN
fbem-1909	131	56	to	to	ADP
fbem-1909	131	57	the	the	DET
fbem-1909	131	58	risk	risk	NOUN
fbem-1909	131	59	of	of	ADP
fbem-1909	131	60	material	material	NOUN
fbem-1909	131	61	misstatement	misstatement	NOUN
fbem-1909	131	62	of	of	ADP
fbem-1909	131	63	the	the	DET
fbem-1909	131	64	"	"	PUNCT
fbem-1909	131	65	completeness	completeness	NOUN
fbem-1909	131	66	"	"	PUNCT
fbem-1909	131	67	of	of	ADP
fbem-1909	131	68	the	the	DET
fbem-1909	131	69	income	income	NOUN
fbem-1909	131	70	presentation	presentation	NOUN
fbem-1909	131	71	.	.	PUNCT
fbem-1909	132	1	grant	grant	PROPN
fbem-1909	132	2	thornton	thornton	PROPN
fbem-1909	132	3	mistakenly	mistakenly	ADV
fbem-1909	132	4	used	use	VERB
fbem-1909	132	5	the	the	DET
fbem-1909	132	6	specific	specific	ADJ
fbem-1909	132	7	method	method	NOUN
fbem-1909	132	8	of	of	ADP
fbem-1909	132	9	self	self	NOUN
fbem-1909	132	10	-	-	PUNCT
fbem-1909	132	11	produced	produce	VERB
fbem-1909	132	12	sales	sale	NOUN
fbem-1909	132	13	business	business	NOUN
fbem-1909	132	14	revenue	revenue	NOUN
fbem-1909	132	15	to	to	PART
fbem-1909	132	16	recognize	recognize	VERB
fbem-1909	132	17	the	the	DET
fbem-1909	132	18	trading	trading	NOUN
fbem-1909	132	19	business	business	NOUN
fbem-1909	132	20	income	income	NOUN
fbem-1909	132	21	of	of	ADP
fbem-1909	132	22	taihua	taihua	PROPN
fbem-1909	132	23	co.	co.	PROPN
fbem-1909	132	24	,	,	PUNCT
fbem-1909	132	25	ltd	ltd	PROPN
fbem-1909	132	26	.	.	PROPN
fbem-1909	132	27	,	,	PUNCT
fbem-1909	132	28	so	so	SCONJ
fbem-1909	132	29	that	that	SCONJ
fbem-1909	132	30	the	the	DET
fbem-1909	132	31	audit	audit	NOUN
fbem-1909	132	32	procedures	procedure	NOUN
fbem-1909	132	33	implemented	implement	VERB
fbem-1909	132	34	,	,	PUNCT
fbem-1909	132	35	inspection	inspection	NOUN
fbem-1909	132	36	of	of	ADP
fbem-1909	132	37	sales	sale	NOUN
fbem-1909	132	38	contracts	contract	NOUN
fbem-1909	132	39	,	,	PUNCT
fbem-1909	132	40	value	value	NOUN
fbem-1909	132	41	-	-	PUNCT
fbem-1909	132	42	added	add	VERB
fbem-1909	132	43	tax	tax	NOUN
fbem-1909	132	44	invoices	invoice	NOUN
fbem-1909	132	45	and	and	CCONJ
fbem-1909	132	46	warehouse	warehouse	NOUN
fbem-1909	132	47	receipts	receipt	NOUN
fbem-1909	132	48	,	,	PUNCT
fbem-1909	132	49	were	be	AUX
fbem-1909	132	50	unable	unable	ADJ
fbem-1909	132	51	to	to	PART
fbem-1909	132	52	deal	deal	VERB
fbem-1909	132	53	with	with	ADP
fbem-1909	132	54	trade	trade	NOUN
fbem-1909	132	55	income	income	NOUN
fbem-1909	132	56	”	"	PUNCT
fbem-1909	132	57	risk	risk	NOUN
fbem-1909	132	58	of	of	ADP
fbem-1909	132	59	material	material	NOUN
fbem-1909	132	60	misstatement	misstatement	NOUN
fbem-1909	132	61	identified	identify	VERB
fbem-1909	132	62	by	by	ADP
fbem-1909	132	63	the	the	DET
fbem-1909	132	64	deadline	deadline	NOUN
fbem-1909	132	65	.	.	PUNCT
fbem-1909	133	1	4.2	4.2	NUM
fbem-1909	133	2	.	.	PUNCT
fbem-1909	133	3	failure	failure	NOUN
fbem-1909	133	4	to	to	PART
fbem-1909	133	5	accurately	accurately	ADV
fbem-1909	133	6	determine	determine	VERB
fbem-1909	133	7	the	the	DET
fbem-1909	133	8	cause	cause	NOUN
fbem-1909	133	9	of	of	ADP
fbem-1909	133	10	the	the	DET
fbem-1909	133	11	risk	risk	NOUN
fbem-1909	133	12	of	of	ADP
fbem-1909	133	13	material	material	NOUN
fbem-1909	133	14	misstatement	misstatement	NOUN
fbem-1909	133	15	at	at	ADP
fbem-1909	133	16	the	the	DET
fbem-1909	133	17	identification	identification	NOUN
fbem-1909	133	18	level	level	NOUN
fbem-1909	133	19	looking	look	VERB
fbem-1909	133	20	at	at	ADP
fbem-1909	133	21	the	the	DET
fbem-1909	133	22	audit	audit	NOUN
fbem-1909	133	23	failure	failure	NOUN
fbem-1909	133	24	cases	case	NOUN
fbem-1909	133	25	over	over	ADP
fbem-1909	133	26	the	the	DET
fbem-1909	133	27	years	year	NOUN
fbem-1909	133	28	,	,	PUNCT
fbem-1909	133	29	it	it	PRON
fbem-1909	133	30	is	be	AUX
fbem-1909	133	31	not	not	PART
fbem-1909	133	32	that	that	SCONJ
fbem-1909	133	33	the	the	DET
fbem-1909	133	34	certified	certify	VERB
fbem-1909	133	35	public	public	ADJ
fbem-1909	133	36	accountant	accountant	NOUN
fbem-1909	133	37	has	have	AUX
fbem-1909	133	38	not	not	PART
fbem-1909	133	39	implemented	implement	VERB
fbem-1909	133	40	audit	audit	NOUN
fbem-1909	133	41	procedures	procedure	NOUN
fbem-1909	133	42	to	to	PART
fbem-1909	133	43	deal	deal	VERB
fbem-1909	133	44	with	with	ADP
fbem-1909	133	45	the	the	DET
fbem-1909	133	46	risk	risk	NOUN
fbem-1909	133	47	of	of	ADP
fbem-1909	133	48	material	material	NOUN
fbem-1909	133	49	misstatement	misstatement	NOUN
fbem-1909	133	50	at	at	ADP
fbem-1909	133	51	68	68	NUM
fbem-1909	133	52	the	the	DET
fbem-1909	133	53	assertion	assertion	NOUN
fbem-1909	133	54	level	level	NOUN
fbem-1909	133	55	,	,	PUNCT
fbem-1909	133	56	but	but	CCONJ
fbem-1909	133	57	that	that	SCONJ
fbem-1909	133	58	the	the	DET
fbem-1909	133	59	certified	certified	ADJ
fbem-1909	133	60	public	public	ADJ
fbem-1909	133	61	accountant	accountant	NOUN
fbem-1909	133	62	has	have	AUX
fbem-1909	133	63	failed	fail	VERB
fbem-1909	133	64	to	to	PART
fbem-1909	133	65	accurately	accurately	ADV
fbem-1909	133	66	judge	judge	VERB
fbem-1909	133	67	the	the	DET
fbem-1909	133	68	cause	cause	NOUN
fbem-1909	133	69	of	of	ADP
fbem-1909	133	70	the	the	DET
fbem-1909	133	71	risk	risk	NOUN
fbem-1909	133	72	of	of	ADP
fbem-1909	133	73	material	material	NOUN
fbem-1909	133	74	misstatement	misstatement	NOUN
fbem-1909	133	75	at	at	ADP
fbem-1909	133	76	the	the	DET
fbem-1909	133	77	assertion	assertion	NOUN
fbem-1909	133	78	level	level	NOUN
fbem-1909	133	79	,	,	PUNCT
fbem-1909	133	80	and	and	CCONJ
fbem-1909	133	81	specifically	specifically	ADV
fbem-1909	133	82	which	which	DET
fbem-1909	133	83	one	one	NUM
fbem-1909	133	84	of	of	ADP
fbem-1909	133	85	the	the	DET
fbem-1909	133	86	assertions	assertion	NOUN
fbem-1909	133	87	has	have	VERB
fbem-1909	133	88	a	a	DET
fbem-1909	133	89	significant	significant	ADJ
fbem-1909	133	90	risk	risk	NOUN
fbem-1909	133	91	of	of	ADP
fbem-1909	133	92	misstatement	misstatement	NOUN
fbem-1909	133	93	.	.	PUNCT
fbem-1909	134	1	risk	risk	NOUN
fbem-1909	134	2	of	of	ADP
fbem-1909	134	3	misstatement	misstatement	NOUN
fbem-1909	134	4	,	,	PUNCT
fbem-1909	134	5	resulting	result	VERB
fbem-1909	134	6	in	in	ADP
fbem-1909	134	7	untargeted	untargeted	ADJ
fbem-1909	134	8	audit	audit	NOUN
fbem-1909	134	9	procedures	procedure	NOUN
fbem-1909	134	10	designed	design	VERB
fbem-1909	134	11	and	and	CCONJ
fbem-1909	134	12	implemented	implement	VERB
fbem-1909	134	13	.	.	PUNCT
fbem-1909	135	1	for	for	ADP
fbem-1909	135	2	example	example	NOUN
fbem-1909	135	3	,	,	PUNCT
fbem-1909	135	4	in	in	ADP
fbem-1909	135	5	the	the	DET
fbem-1909	135	6	audit	audit	NOUN
fbem-1909	135	7	case	case	NOUN
fbem-1909	135	8	of	of	ADP
fbem-1909	135	9	chengdu	chengdu	PROPN
fbem-1909	135	10	huaze	huaze	PROPN
fbem-1909	135	11	cobalt&nickel	cobalt&nickel	PROPN
fbem-1909	135	12	material	material	PROPN
fbem-1909	135	13	co.	co.	PROPN
fbem-1909	135	14	,ltd	,ltd	PROPN
fbem-1909	135	15	.	.	PROPN
fbem-1909	135	16	,	,	PUNCT
fbem-1909	135	17	the	the	DET
fbem-1909	135	18	closing	closing	NOUN
fbem-1909	135	19	balance	balance	NOUN
fbem-1909	135	20	of	of	ADP
fbem-1909	135	21	notes	note	NOUN
fbem-1909	135	22	receivable	receivable	ADJ
fbem-1909	135	23	at	at	ADP
fbem-1909	135	24	the	the	DET
fbem-1909	135	25	end	end	NOUN
fbem-1909	135	26	of	of	ADP
fbem-1909	135	27	the	the	DET
fbem-1909	135	28	year	year	NOUN
fbem-1909	135	29	of	of	ADP
fbem-1909	135	30	chengdu	chengdu	PROPN
fbem-1909	135	31	huaze	huaze	PROPN
fbem-1909	135	32	cobalt&nickel	cobalt&nickel	PROPN
fbem-1909	135	33	material	material	PROPN
fbem-1909	135	34	co.	co.	PROPN
fbem-1909	135	35	,ltd	,ltd	PUNCT
fbem-1909	135	36	.	.	PUNCT
fbem-1909	136	1	ruihua	ruihua	PROPN
fbem-1909	136	2	certified	certify	VERB
fbem-1909	136	3	public	public	ADJ
fbem-1909	136	4	accountants	accountant	NOUN
fbem-1909	136	5	implemented	implement	VERB
fbem-1909	136	6	an	an	DET
fbem-1909	136	7	audit	audit	NOUN
fbem-1909	136	8	procedure	procedure	NOUN
fbem-1909	136	9	to	to	PART
fbem-1909	136	10	count	count	VERB
fbem-1909	136	11	bills	bill	NOUN
fbem-1909	136	12	after	after	ADP
fbem-1909	136	13	the	the	DET
fbem-1909	136	14	period	period	NOUN
fbem-1909	136	15	and	and	CCONJ
fbem-1909	136	16	backtrack	backtrack	NOUN
fbem-1909	136	17	to	to	PART
fbem-1909	136	18	calculate	calculate	VERB
fbem-1909	136	19	the	the	DET
fbem-1909	136	20	closing	closing	NOUN
fbem-1909	136	21	balance	balance	NOUN
fbem-1909	136	22	of	of	ADP
fbem-1909	136	23	the	the	DET
fbem-1909	136	24	bills	bill	NOUN
fbem-1909	136	25	to	to	PART
fbem-1909	136	26	confirm	confirm	VERB
fbem-1909	136	27	the	the	DET
fbem-1909	136	28	accuracy	accuracy	NOUN
fbem-1909	136	29	of	of	ADP
fbem-1909	136	30	the	the	DET
fbem-1909	136	31	closing	closing	NOUN
fbem-1909	136	32	bills	bill	NOUN
fbem-1909	136	33	receivable	receivable	ADJ
fbem-1909	136	34	balance	balance	NOUN
fbem-1909	136	35	,	,	PUNCT
fbem-1909	136	36	ie	ie	ADV
fbem-1909	136	37	the	the	DET
fbem-1909	136	38	"	"	PUNCT
fbem-1909	136	39	accuracy	accuracy	NOUN
fbem-1909	136	40	,	,	PUNCT
fbem-1909	136	41	valuation	valuation	NOUN
fbem-1909	136	42	and	and	CCONJ
fbem-1909	136	43	apportionment	apportionment	ADJ
fbem-1909	136	44	"	"	PUNCT
fbem-1909	136	45	assertion	assertion	NOUN
fbem-1909	136	46	of	of	ADP
fbem-1909	136	47	bills	bill	NOUN
fbem-1909	136	48	receivable	receivable	ADJ
fbem-1909	136	49	.	.	PUNCT
fbem-1909	137	1	for	for	ADP
fbem-1909	137	2	the	the	DET
fbem-1909	137	3	major	major	ADJ
fbem-1909	137	4	abnormal	abnormal	ADJ
fbem-1909	137	5	situation	situation	NOUN
fbem-1909	137	6	where	where	SCONJ
fbem-1909	137	7	the	the	DET
fbem-1909	137	8	bill	bill	NOUN
fbem-1909	137	9	balance	balance	NOUN
fbem-1909	137	10	surged	surge	VERB
fbem-1909	137	11	and	and	CCONJ
fbem-1909	137	12	decreased	decrease	VERB
fbem-1909	137	13	sharply	sharply	ADV
fbem-1909	137	14	before	before	ADV
fbem-1909	137	15	and	and	CCONJ
fbem-1909	137	16	after	after	ADP
fbem-1909	137	17	the	the	DET
fbem-1909	137	18	audit	audit	NOUN
fbem-1909	137	19	base	base	NOUN
fbem-1909	137	20	date	date	NOUN
fbem-1909	137	21	,	,	PUNCT
fbem-1909	137	22	the	the	DET
fbem-1909	137	23	reason	reason	NOUN
fbem-1909	137	24	why	why	SCONJ
fbem-1909	137	25	ruihua	ruihua	NOUN
fbem-1909	137	26	certified	certify	VERB
fbem-1909	137	27	public	public	ADJ
fbem-1909	137	28	accountants	accountant	NOUN
fbem-1909	137	29	failed	fail	VERB
fbem-1909	137	30	to	to	PART
fbem-1909	137	31	define	define	VERB
fbem-1909	137	32	the	the	DET
fbem-1909	137	33	risk	risk	NOUN
fbem-1909	137	34	of	of	ADP
fbem-1909	137	35	material	material	NOUN
fbem-1909	137	36	misstatement	misstatement	NOUN
fbem-1909	137	37	of	of	ADP
fbem-1909	137	38	bills	bill	NOUN
fbem-1909	137	39	receivable	receivable	ADJ
fbem-1909	137	40	was	be	AUX
fbem-1909	137	41	not	not	PART
fbem-1909	137	42	whether	whether	SCONJ
fbem-1909	137	43	the	the	DET
fbem-1909	137	44	amount	amount	NOUN
fbem-1909	137	45	records	record	NOUN
fbem-1909	137	46	were	be	AUX
fbem-1909	137	47	accurate	accurate	ADJ
fbem-1909	137	48	,	,	PUNCT
fbem-1909	137	49	but	but	CCONJ
fbem-1909	137	50	whether	whether	SCONJ
fbem-1909	137	51	the	the	DET
fbem-1909	137	52	bills	bill	NOUN
fbem-1909	137	53	receivable	receivable	ADJ
fbem-1909	137	54	was	be	AUX
fbem-1909	137	55	on	on	ADP
fbem-1909	137	56	the	the	DET
fbem-1909	137	57	audit	audit	NOUN
fbem-1909	137	58	base	base	NOUN
fbem-1909	137	59	date	date	NOUN
fbem-1909	137	60	.	.	PUNCT
fbem-1909	138	1	if	if	SCONJ
fbem-1909	138	2	it	it	PRON
fbem-1909	138	3	exists	exist	VERB
fbem-1909	138	4	,	,	PUNCT
fbem-1909	138	5	it	it	PRON
fbem-1909	138	6	fails	fail	VERB
fbem-1909	138	7	to	to	PART
fbem-1909	138	8	fully	fully	ADV
fbem-1909	138	9	identify	identify	VERB
fbem-1909	138	10	the	the	DET
fbem-1909	138	11	risk	risk	NOUN
fbem-1909	138	12	of	of	ADP
fbem-1909	138	13	material	material	NOUN
fbem-1909	138	14	misstatement	misstatement	NOUN
fbem-1909	138	15	of	of	ADP
fbem-1909	138	16	the	the	DET
fbem-1909	138	17	“	"	PUNCT
fbem-1909	138	18	existence	existence	NOUN
fbem-1909	138	19	”	"	PUNCT
fbem-1909	138	20	of	of	ADP
fbem-1909	138	21	bills	bill	NOUN
fbem-1909	138	22	receivable	receivable	ADJ
fbem-1909	138	23	,	,	PUNCT
fbem-1909	138	24	and	and	CCONJ
fbem-1909	138	25	fails	fail	VERB
fbem-1909	138	26	to	to	PART
fbem-1909	138	27	pay	pay	VERB
fbem-1909	138	28	attention	attention	NOUN
fbem-1909	138	29	to	to	ADP
fbem-1909	138	30	the	the	DET
fbem-1909	138	31	abnormality	abnormality	NOUN
fbem-1909	138	32	of	of	ADP
fbem-1909	138	33	the	the	DET
fbem-1909	138	34	confirmation	confirmation	NOUN
fbem-1909	138	35	reply	reply	NOUN
fbem-1909	138	36	during	during	ADP
fbem-1909	138	37	the	the	DET
fbem-1909	138	38	audit	audit	NOUN
fbem-1909	138	39	process	process	NOUN
fbem-1909	138	40	,	,	PUNCT
fbem-1909	138	41	and	and	CCONJ
fbem-1909	138	42	the	the	DET
fbem-1909	138	43	final	final	ADJ
fbem-1909	138	44	audit	audit	NOUN
fbem-1909	138	45	fails	fail	VERB
fbem-1909	138	46	.	.	PUNCT
fbem-1909	139	1	for	for	ADP
fbem-1909	139	2	another	another	DET
fbem-1909	139	3	example	example	NOUN
fbem-1909	139	4	,	,	PUNCT
fbem-1909	139	5	in	in	ADP
fbem-1909	139	6	the	the	DET
fbem-1909	139	7	audit	audit	NOUN
fbem-1909	139	8	case	case	NOUN
fbem-1909	139	9	of	of	ADP
fbem-1909	139	10	liaoning	liaoning	PROPN
fbem-1909	139	11	zhenlong	zhenlong	PROPN
fbem-1909	139	12	specialties	specialties	PROPN
fbem-1909	139	13	co.	co.	PROPN
fbem-1909	139	14	,	,	PUNCT
fbem-1909	139	15	ltd	ltd	PROPN
fbem-1909	139	16	.	.	PROPN
fbem-1909	139	17	,	,	PUNCT
fbem-1909	139	18	liaoning	liaoning	PROPN
fbem-1909	139	19	zhenlong	zhenlong	PROPN
fbem-1909	139	20	specialties	specialties	PROPN
fbem-1909	139	21	co.	co.	PROPN
fbem-1909	139	22	,	,	PUNCT
fbem-1909	139	23	ltd	ltd	PROPN
fbem-1909	139	24	.	.	PROPN
fbem-1909	139	25	inflated	inflate	VERB
fbem-1909	139	26	profits	profit	NOUN
fbem-1909	139	27	by	by	ADP
fbem-1909	139	28	inflating	inflate	VERB
fbem-1909	139	29	the	the	DET
fbem-1909	139	30	unit	unit	NOUN
fbem-1909	139	31	price	price	NOUN
fbem-1909	139	32	of	of	ADP
fbem-1909	139	33	export	export	NOUN
fbem-1909	139	34	sales	sale	NOUN
fbem-1909	139	35	,	,	PUNCT
fbem-1909	139	36	and	and	CCONJ
fbem-1909	139	37	ruihua	ruihua	NOUN
fbem-1909	139	38	certified	certify	VERB
fbem-1909	139	39	public	public	ADJ
fbem-1909	139	40	accountants	accountant	NOUN
fbem-1909	139	41	checked	check	VERB
fbem-1909	139	42	the	the	DET
fbem-1909	139	43	sales	sale	NOUN
fbem-1909	139	44	contracts	contract	NOUN
fbem-1909	139	45	and	and	CCONJ
fbem-1909	139	46	other	other	ADJ
fbem-1909	139	47	original	original	ADJ
fbem-1909	139	48	documents	document	NOUN
fbem-1909	139	49	to	to	PART
fbem-1909	139	50	verify	verify	VERB
fbem-1909	139	51	the	the	DET
fbem-1909	139	52	income	income	NOUN
fbem-1909	139	53	authenticity	authenticity	NOUN
fbem-1909	139	54	,	,	PUNCT
fbem-1909	139	55	that	that	ADV
fbem-1909	139	56	is	is	ADV
fbem-1909	139	57	,	,	PUNCT
fbem-1909	139	58	the	the	DET
fbem-1909	139	59	"	"	PUNCT
fbem-1909	139	60	occurrence	occurrence	NOUN
fbem-1909	139	61	"	"	PUNCT
fbem-1909	139	62	determination	determination	NOUN
fbem-1909	139	63	.	.	PUNCT
fbem-1909	140	1	however	however	ADV
fbem-1909	140	2	,	,	PUNCT
fbem-1909	140	3	the	the	DET
fbem-1909	140	4	fraudulent	fraudulent	ADJ
fbem-1909	140	5	method	method	NOUN
fbem-1909	140	6	of	of	ADP
fbem-1909	140	7	liaoning	liaoning	PROPN
fbem-1909	140	8	zhenlong	zhenlong	PROPN
fbem-1909	140	9	specialties	specialties	PROPN
fbem-1909	140	10	co.	co.	PROPN
fbem-1909	140	11	,	,	PUNCT
fbem-1909	140	12	ltd	ltd	PROPN
fbem-1909	140	13	.	.	PROPN
fbem-1909	140	14	is	be	AUX
fbem-1909	140	15	to	to	PART
fbem-1909	140	16	inflate	inflate	VERB
fbem-1909	140	17	profits	profit	NOUN
fbem-1909	140	18	by	by	ADP
fbem-1909	140	19	means	mean	NOUN
fbem-1909	140	20	of	of	ADP
fbem-1909	140	21	real	real	ADJ
fbem-1909	140	22	contracts	contract	NOUN
fbem-1909	140	23	and	and	CCONJ
fbem-1909	140	24	fictitious	fictitious	ADJ
fbem-1909	140	25	sales	sale	NOUN
fbem-1909	140	26	unit	unit	NOUN
fbem-1909	140	27	prices	price	NOUN
fbem-1909	140	28	,	,	PUNCT
fbem-1909	140	29	which	which	PRON
fbem-1909	140	30	means	mean	VERB
fbem-1909	140	31	that	that	SCONJ
fbem-1909	140	32	the	the	DET
fbem-1909	140	33	fraud	fraud	NOUN
fbem-1909	140	34	risk	risk	NOUN
fbem-1909	140	35	of	of	ADP
fbem-1909	140	36	liaoning	liaoning	PROPN
fbem-1909	140	37	zhenlong	zhenlong	PROPN
fbem-1909	140	38	specialties	specialties	PROPN
fbem-1909	140	39	co.	co.	PROPN
fbem-1909	140	40	,	,	PUNCT
fbem-1909	140	41	ltd	ltd	PROPN
fbem-1909	140	42	.	.	PROPN
fbem-1909	140	43	's	's	PART
fbem-1909	140	44	income	income	NOUN
fbem-1909	140	45	is	be	AUX
fbem-1909	140	46	the	the	DET
fbem-1909	140	47	risk	risk	NOUN
fbem-1909	140	48	of	of	ADP
fbem-1909	140	49	material	material	NOUN
fbem-1909	140	50	misstatement	misstatement	NOUN
fbem-1909	140	51	determined	determine	VERB
fbem-1909	140	52	by	by	ADP
fbem-1909	140	53	"	"	PUNCT
fbem-1909	140	54	accuracy	accuracy	NOUN
fbem-1909	140	55	"	"	PUNCT
fbem-1909	140	56	.	.	PUNCT
fbem-1909	141	1	although	although	SCONJ
fbem-1909	141	2	ruihua	ruihua	PROPN
fbem-1909	141	3	certified	certify	VERB
fbem-1909	141	4	public	public	ADJ
fbem-1909	141	5	accountants	accountant	NOUN
fbem-1909	141	6	designed	design	VERB
fbem-1909	141	7	and	and	CCONJ
fbem-1909	141	8	implemented	implement	VERB
fbem-1909	141	9	audit	audit	NOUN
fbem-1909	141	10	procedures	procedure	NOUN
fbem-1909	141	11	related	relate	VERB
fbem-1909	141	12	to	to	ADP
fbem-1909	141	13	the	the	DET
fbem-1909	141	14	determination	determination	NOUN
fbem-1909	141	15	of	of	ADP
fbem-1909	141	16	revenue	revenue	NOUN
fbem-1909	141	17	"	"	PUNCT
fbem-1909	141	18	occurrence	occurrence	NOUN
fbem-1909	141	19	"	"	PUNCT
fbem-1909	141	20	,	,	PUNCT
fbem-1909	141	21	it	it	PRON
fbem-1909	141	22	was	be	AUX
fbem-1909	141	23	unable	unable	ADJ
fbem-1909	141	24	to	to	PART
fbem-1909	141	25	adequately	adequately	ADV
fbem-1909	141	26	address	address	VERB
fbem-1909	141	27	the	the	DET
fbem-1909	141	28	risk	risk	NOUN
fbem-1909	141	29	of	of	ADP
fbem-1909	141	30	material	material	NOUN
fbem-1909	141	31	misstatement	misstatement	NOUN
fbem-1909	141	32	in	in	ADP
fbem-1909	141	33	the	the	DET
fbem-1909	141	34	determination	determination	NOUN
fbem-1909	141	35	of	of	ADP
fbem-1909	141	36	"	"	PUNCT
fbem-1909	141	37	accuracy	accuracy	NOUN
fbem-1909	141	38	"	"	PUNCT
fbem-1909	141	39	.	.	PUNCT
fbem-1909	142	1	5	5	X
fbem-1909	142	2	.	.	X
fbem-1909	142	3	conclusion	conclusion	VERB
fbem-1909	142	4	the	the	DET
fbem-1909	142	5	changes	change	NOUN
fbem-1909	142	6	in	in	ADP
fbem-1909	142	7	the	the	DET
fbem-1909	142	8	"	"	PUNCT
fbem-1909	142	9	assertion	assertion	NOUN
fbem-1909	142	10	"	"	PUNCT
fbem-1909	142	11	classification	classification	NOUN
fbem-1909	142	12	under	under	ADP
fbem-1909	142	13	the	the	DET
fbem-1909	142	14	new	new	ADJ
fbem-1909	142	15	standards	standard	NOUN
fbem-1909	142	16	have	have	AUX
fbem-1909	142	17	resolved	resolve	VERB
fbem-1909	142	18	some	some	DET
fbem-1909	142	19	confusions	confusion	NOUN
fbem-1909	142	20	in	in	ADP
fbem-1909	142	21	the	the	DET
fbem-1909	142	22	"	"	PUNCT
fbem-1909	142	23	assertion	assertion	NOUN
fbem-1909	142	24	"	"	PUNCT
fbem-1909	142	25	classification	classification	NOUN
fbem-1909	142	26	of	of	ADP
fbem-1909	142	27	the	the	DET
fbem-1909	142	28	old	old	ADJ
fbem-1909	142	29	auditing	auditing	NOUN
fbem-1909	142	30	standards	standard	NOUN
fbem-1909	142	31	,	,	PUNCT
fbem-1909	142	32	and	and	CCONJ
fbem-1909	142	33	are	be	AUX
fbem-1909	142	34	conducive	conducive	ADJ
fbem-1909	142	35	to	to	ADP
fbem-1909	142	36	advocating	advocate	VERB
fbem-1909	142	37	certified	certify	VERB
fbem-1909	142	38	public	public	ADJ
fbem-1909	142	39	accountants	accountant	NOUN
fbem-1909	142	40	to	to	PART
fbem-1909	142	41	pay	pay	VERB
fbem-1909	142	42	attention	attention	NOUN
fbem-1909	142	43	to	to	ADP
fbem-1909	142	44	"	"	PUNCT
fbem-1909	142	45	classification	classification	NOUN
fbem-1909	142	46	"	"	PUNCT
fbem-1909	142	47	misstatements	misstatement	NOUN
fbem-1909	142	48	of	of	ADP
fbem-1909	142	49	assets	asset	NOUN
fbem-1909	142	50	,	,	PUNCT
fbem-1909	142	51	liabilities	liability	NOUN
fbem-1909	142	52	and	and	CCONJ
fbem-1909	142	53	equity	equity	NOUN
fbem-1909	142	54	and	and	CCONJ
fbem-1909	142	55	misstatements	misstatement	NOUN
fbem-1909	142	56	in	in	ADP
fbem-1909	142	57	the	the	DET
fbem-1909	142	58	presentation	presentation	NOUN
fbem-1909	142	59	process	process	NOUN
fbem-1909	142	60	.	.	PUNCT
fbem-1909	143	1	at	at	ADP
fbem-1909	143	2	the	the	DET
fbem-1909	143	3	same	same	ADJ
fbem-1909	143	4	time	time	NOUN
fbem-1909	143	5	,	,	PUNCT
fbem-1909	143	6	the	the	DET
fbem-1909	143	7	classification	classification	NOUN
fbem-1909	143	8	of	of	ADP
fbem-1909	143	9	"	"	PUNCT
fbem-1909	143	10	assertion	assertion	NOUN
fbem-1909	143	11	"	"	PUNCT
fbem-1909	143	12	under	under	ADP
fbem-1909	143	13	the	the	DET
fbem-1909	143	14	new	new	ADJ
fbem-1909	143	15	standard	standard	NOUN
fbem-1909	143	16	has	have	AUX
fbem-1909	143	17	changed	change	VERB
fbem-1909	143	18	the	the	DET
fbem-1909	143	19	connotation	connotation	NOUN
fbem-1909	143	20	of	of	ADP
fbem-1909	143	21	specific	specific	ADJ
fbem-1909	143	22	"	"	PUNCT
fbem-1909	143	23	assertion	assertion	NOUN
fbem-1909	143	24	"	"	PUNCT
fbem-1909	143	25	,	,	PUNCT
fbem-1909	143	26	making	make	VERB
fbem-1909	143	27	the	the	DET
fbem-1909	143	28	classification	classification	NOUN
fbem-1909	143	29	of	of	ADP
fbem-1909	143	30	"	"	PUNCT
fbem-1909	143	31	assertion	assertion	NOUN
fbem-1909	143	32	"	"	PUNCT
fbem-1909	143	33	more	more	ADJ
fbem-1909	143	34	in	in	ADP
fbem-1909	143	35	line	line	NOUN
fbem-1909	143	36	with	with	ADP
fbem-1909	143	37	the	the	DET
fbem-1909	143	38	perspective	perspective	NOUN
fbem-1909	143	39	of	of	ADP
fbem-1909	143	40	audit	audit	NOUN
fbem-1909	143	41	workflow	workflow	NOUN
fbem-1909	143	42	.	.	PUNCT
fbem-1909	144	1	in	in	ADP
fbem-1909	144	2	auditing	auditing	NOUN
fbem-1909	144	3	practice	practice	NOUN
fbem-1909	144	4	,	,	PUNCT
fbem-1909	144	5	certified	certify	VERB
fbem-1909	144	6	public	public	ADJ
fbem-1909	144	7	accountants	accountant	NOUN
fbem-1909	144	8	should	should	AUX
fbem-1909	144	9	clearly	clearly	ADV
fbem-1909	144	10	identify	identify	VERB
fbem-1909	144	11	the	the	DET
fbem-1909	144	12	reasons	reason	NOUN
fbem-1909	144	13	for	for	ADP
fbem-1909	144	14	the	the	DET
fbem-1909	144	15	risk	risk	NOUN
fbem-1909	144	16	of	of	ADP
fbem-1909	144	17	material	material	NOUN
fbem-1909	144	18	misstatement	misstatement	NOUN
fbem-1909	144	19	at	at	ADP
fbem-1909	144	20	different	different	ADJ
fbem-1909	144	21	levels	level	NOUN
fbem-1909	144	22	,	,	PUNCT
fbem-1909	144	23	and	and	CCONJ
fbem-1909	144	24	accurately	accurately	ADV
fbem-1909	144	25	judge	judge	VERB
fbem-1909	144	26	what	what	PRON
fbem-1909	144	27	kind	kind	NOUN
fbem-1909	144	28	of	of	ADP
fbem-1909	144	29	"	"	PUNCT
fbem-1909	144	30	assertion	assertion	NOUN
fbem-1909	144	31	"	"	PUNCT
fbem-1909	144	32	has	have	VERB
fbem-1909	144	33	the	the	DET
fbem-1909	144	34	risk	risk	NOUN
fbem-1909	144	35	of	of	ADP
fbem-1909	144	36	material	material	NOUN
fbem-1909	144	37	misstatement	misstatement	NOUN
fbem-1909	144	38	,	,	PUNCT
fbem-1909	144	39	and	and	CCONJ
fbem-1909	144	40	then	then	ADV
fbem-1909	144	41	design	design	VERB
fbem-1909	144	42	and	and	CCONJ
fbem-1909	144	43	implement	implement	VERB
fbem-1909	144	44	targeted	targeted	ADJ
fbem-1909	144	45	audit	audit	NOUN
fbem-1909	144	46	procedures	procedure	NOUN
fbem-1909	144	47	to	to	PART
fbem-1909	144	48	improve	improve	VERB
fbem-1909	144	49	audit	audit	NOUN
fbem-1909	144	50	quality	quality	NOUN
fbem-1909	144	51	.	.	PUNCT
fbem-1909	145	1	references	reference	NOUN
fbem-1909	145	2	[	[	X
fbem-1909	145	3	1	1	NUM
fbem-1909	145	4	]	]	PUNCT
fbem-1909	145	5	qiu	qiu	PROPN
fbem-1909	145	6	haizhou	haizhou	PROPN
fbem-1909	145	7	,	,	PUNCT
fbem-1909	145	8	wang	wang	PROPN
fbem-1909	145	9	yajun	yajun	PROPN
fbem-1909	145	10	.	.	PUNCT
fbem-1909	146	1	an	an	DET
fbem-1909	146	2	analysis	analysis	NOUN
fbem-1909	146	3	of	of	ADP
fbem-1909	146	4	the	the	DET
fbem-1909	146	5	relationship	relationship	NOUN
fbem-1909	146	6	between	between	ADP
fbem-1909	146	7	management	management	NOUN
fbem-1909	146	8	identification	identification	NOUN
fbem-1909	146	9	,	,	PUNCT
fbem-1909	146	10	audit	audit	NOUN
fbem-1909	146	11	objectives	objective	NOUN
fbem-1909	146	12	and	and	CCONJ
fbem-1909	146	13	audit	audit	NOUN
fbem-1909	146	14	procedures	procedure	NOUN
fbem-1909	146	15	[	[	X
fbem-1909	146	16	j	j	X
fbem-1909	146	17	]	]	X
fbem-1909	146	18	.	.	PUNCT
fbem-1909	147	1	financial	financial	ADJ
fbem-1909	147	2	supervision	supervision	NOUN
fbem-1909	147	3	,	,	PUNCT
fbem-1909	147	4	2011(20	2011(20	NUM
fbem-1909	147	5	):	):	PUNCT
fbem-1909	147	6	67	67	NUM
fbem-1909	147	7	-	-	SYM
fbem-1909	147	8	68	68	NUM
fbem-1909	147	9	.	.	PUNCT
fbem-1909	148	1	[	[	X
fbem-1909	148	2	2	2	NUM
fbem-1909	148	3	]	]	PUNCT
fbem-1909	148	4	aicpa	aicpa	NOUN
fbem-1909	148	5	.	.	PUNCT
fbem-1909	149	1	1980	1980	NUM
fbem-1909	149	2	evidential	evidential	ADJ
fbem-1909	149	3	matter	matter	NOUN
fbem-1909	149	4	;	;	PUNCT
fbem-1909	149	5	statement	statement	NOUN
fbem-1909	149	6	on	on	ADP
fbem-1909	149	7	auditing	auditing	NOUN
fbem-1909	149	8	standards	standard	NOUN
fbem-1909	149	9	,	,	PUNCT
fbem-1909	149	10	031	031	NOUN
fbem-1909	149	11	.	.	PUNCT
fbem-1909	150	1	[	[	X
fbem-1909	150	2	3	3	X
fbem-1909	150	3	]	]	X
fbem-1909	150	4	gao	gao	PROPN
fbem-1909	150	5	qiang	qiang	PROPN
fbem-1909	150	6	,	,	PUNCT
fbem-1909	150	7	li	li	PROPN
fbem-1909	150	8	xiulian	xiulian	PROPN
fbem-1909	150	9	,	,	PUNCT
fbem-1909	150	10	wang	wang	PROPN
fbem-1909	150	11	zhiyong	zhiyong	PROPN
fbem-1909	150	12	.	.	PUNCT
fbem-1909	151	1	analysis	analysis	NOUN
fbem-1909	151	2	of	of	ADP
fbem-1909	151	3	management	management	NOUN
fbem-1909	151	4	identification	identification	NOUN
fbem-1909	151	5	changes	change	NOUN
fbem-1909	151	6	and	and	CCONJ
fbem-1909	151	7	their	their	PRON
fbem-1909	151	8	impact	impact	NOUN
fbem-1909	151	9	[	[	X
fbem-1909	151	10	j	j	X
fbem-1909	151	11	]	]	X
fbem-1909	151	12	.	.	PUNCT
fbem-1909	152	1	finance	finance	NOUN
fbem-1909	152	2	and	and	CCONJ
fbem-1909	152	3	accounting	account	VERB
fbem-1909	152	4	monthly	monthly	ADV
fbem-1909	152	5	,	,	PUNCT
fbem-1909	152	6	2009(11):71	2009(11):71	NUM
fbem-1909	152	7	-	-	SYM
fbem-1909	152	8	72	72	NUM
fbem-1909	152	9	..	..	PUNCT
fbem-1909	153	1	[	[	X
fbem-1909	153	2	4	4	X
fbem-1909	153	3	]	]	X
fbem-1909	153	4	iaasb.2016	iaasb.2016	PROPN
fbem-1909	153	5	-	-	PUNCT
fbem-1909	153	6	2017	2017	NUM
fbem-1909	153	7	handbook	handbook	NOUN
fbem-1909	153	8	of	of	ADP
fbem-1909	153	9	international	international	ADJ
fbem-1909	153	10	quality	quality	NOUN
fbem-1909	153	11	control	control	NOUN
fbem-1909	153	12	,	,	PUNCT
fbem-1909	153	13	auditing	auditing	NOUN
fbem-1909	153	14	,	,	PUNCT
fbem-1909	153	15	review	review	NOUN
fbem-1909	153	16	,	,	PUNCT
fbem-1909	153	17	other	other	ADJ
fbem-1909	153	18	assurance	assurance	NOUN
fbem-1909	153	19	,	,	PUNCT
fbem-1909	153	20	and	and	CCONJ
fbem-1909	153	21	related	related	ADJ
fbem-1909	153	22	services	service	NOUN
fbem-1909	153	23	pronouncements	pronouncement	NOUN
fbem-1909	153	24	[	[	X
fbem-1909	153	25	5	5	X
fbem-1909	153	26	]	]	X
fbem-1909	153	27	liu	liu	PROPN
fbem-1909	153	28	minghui	minghui	PROPN
fbem-1909	153	29	,	,	PUNCT
fbem-1909	153	30	shi	shi	PROPN
fbem-1909	153	31	degang	degang	PROPN
fbem-1909	153	32	.	.	PUNCT
fbem-1909	154	1	auditing	audit	VERB
fbem-1909	155	1	[	[	X
fbem-1909	156	1	m	m	X
fbem-1909	156	2	]	]	X
fbem-1909	156	3	.	.	PUNCT
fbem-1909	157	1	dongbei	dongbei	PROPN
fbem-1909	157	2	university	university	PROPN
fbem-1909	157	3	of	of	ADP
fbem-1909	157	4	finance	finance	NOUN
fbem-1909	157	5	and	and	CCONJ
fbem-1909	157	6	economics	economic	NOUN
fbem-1909	157	7	press	press	NOUN
fbem-1909	157	8	,	,	PUNCT
fbem-1909	157	9	2019	2019	NUM
fbem-1909	157	10	.	.	PUNCT
fbem-1909	158	1	[	[	X
fbem-1909	158	2	6	6	NUM
fbem-1909	158	3	]	]	PUNCT
fbem-1909	158	4	wang	wang	PROPN
fbem-1909	158	5	xiaolei	xiaolei	PROPN
fbem-1909	158	6	.	.	PUNCT
fbem-1909	159	1	differences	difference	NOUN
fbem-1909	159	2	in	in	ADP
fbem-1909	159	3	management	management	NOUN
fbem-1909	159	4	's	's	PART
fbem-1909	159	5	determination	determination	NOUN
fbem-1909	159	6	under	under	ADP
fbem-1909	159	7	the	the	DET
fbem-1909	159	8	new	new	ADJ
fbem-1909	159	9	and	and	CCONJ
fbem-1909	159	10	old	old	ADJ
fbem-1909	159	11	audit	audit	NOUN
fbem-1909	159	12	evidence	evidence	NOUN
fbem-1909	159	13	standards	standard	NOUN
fbem-1909	160	1	[	[	X
fbem-1909	160	2	j	j	X
fbem-1909	160	3	]	]	X
fbem-1909	160	4	.	.	PUNCT
fbem-1909	161	1	auditing	audit	VERB
fbem-1909	161	2	monthly	monthly	ADV
fbem-1909	161	3	,	,	PUNCT
fbem-1909	161	4	2007(12):50	2007(12):50	NUM
fbem-1909	161	5	-	-	SYM
fbem-1909	161	6	51	51	NUM
fbem-1909	161	7	.	.	PUNCT
fbem-1909	162	1	[	[	X
fbem-1909	162	2	7	7	X
fbem-1909	162	3	]	]	X
fbem-1909	162	4	chen	chen	PROPN
fbem-1909	162	5	yanqiu	yanqiu	PROPN
fbem-1909	162	6	.	.	PUNCT
fbem-1909	163	1	how	how	SCONJ
fbem-1909	163	2	to	to	PART
fbem-1909	163	3	formulate	formulate	VERB
fbem-1909	163	4	audit	audit	NOUN
fbem-1909	163	5	objectives	objective	NOUN
fbem-1909	163	6	and	and	CCONJ
fbem-1909	163	7	audit	audit	NOUN
fbem-1909	163	8	procedures	procedure	NOUN
fbem-1909	163	9	according	accord	VERB
fbem-1909	163	10	to	to	ADP
fbem-1909	163	11	management	management	NOUN
fbem-1909	163	12	's	's	PART
fbem-1909	163	13	determination	determination	NOUN
fbem-1909	164	1	[	[	X
fbem-1909	164	2	j	j	X
fbem-1909	164	3	]	]	X
fbem-1909	164	4	.	.	PUNCT
fbem-1909	165	1	finance	finance	NOUN
fbem-1909	165	2	and	and	CCONJ
fbem-1909	165	3	accounting	account	VERB
fbem-1909	165	4	monthly	monthly	ADV
fbem-1909	165	5	,	,	PUNCT
fbem-1909	165	6	2009(23	2009(23	NUM
fbem-1909	165	7	):	):	PUNCT
fbem-1909	165	8	65	65	NUM
fbem-1909	165	9	-	-	SYM
fbem-1909	165	10	66	66	NUM
fbem-1909	165	11	.	.	PUNCT
fbem-1909	166	1	[	[	X
fbem-1909	166	2	8	8	NUM
fbem-1909	166	3	]	]	X
fbem-1909	166	4	qin	qin	PROPN
fbem-1909	166	5	rongsheng	rongsheng	PROPN
fbem-1909	166	6	,	,	PUNCT
fbem-1909	166	7	lu	lu	PROPN
fbem-1909	166	8	chunquan	chunquan	PROPN
fbem-1909	166	9	.	.	PUNCT
fbem-1909	167	1	auditing	audit	VERB
fbem-1909	168	1	[	[	X
fbem-1909	169	1	m	m	X
fbem-1909	169	2	]	]	X
fbem-1909	169	3	.	.	PUNCT
fbem-1909	170	1	china	china	PROPN
fbem-1909	170	2	renmin	renmin	PROPN
fbem-1909	170	3	university	university	PROPN
fbem-1909	170	4	pres	pres	PROPN
fbem-1909	170	5	,	,	PUNCT
fbem-1909	170	6	2019	2019	NUM
fbem-1909	170	7	.	.	PUNCT