id	sid	tid	token	lemma	pos
fbem-21466	1	1	frontiers	frontier	NOUN
fbem-21466	1	2	in	in	ADP
fbem-21466	1	3	business	business	NOUN
fbem-21466	1	4	,	,	PUNCT
fbem-21466	1	5	economics	economic	NOUN
fbem-21466	1	6	and	and	CCONJ
fbem-21466	1	7	management	management	NOUN
fbem-21466	1	8	issn	issn	PROPN
fbem-21466	1	9	:	:	PUNCT
fbem-21466	1	10	2766	2766	NUM
fbem-21466	1	11	-	-	PUNCT
fbem-21466	1	12	824x	824x	NUM
fbem-21466	1	13	|	|	ADJ
fbem-21466	1	14	vol	vol	NOUN
fbem-21466	1	15	.	.	PROPN
fbem-21466	1	16	15	15	NUM
fbem-21466	1	17	,	,	PUNCT
fbem-21466	1	18	no	no	INTJ
fbem-21466	1	19	.	.	NOUN
fbem-21466	1	20	1	1	NUM
fbem-21466	1	21	,	,	PUNCT
fbem-21466	1	22	2024	2024	NUM
fbem-21466	1	23	357	357	NUM
fbem-21466	1	24	zhenlong	zhenlong	PROPN
fbem-21466	1	25	specialty	specialty	PROPN
fbem-21466	1	26	financial	financial	PROPN
fbem-21466	1	27	fraud	fraud	NOUN
fbem-21466	1	28	analysis	analysis	NOUN
fbem-21466	1	29	and	and	CCONJ
fbem-21466	1	30	thinking	think	VERB
fbem-21466	1	31	-based	-base	VERB
fbem-21466	1	32	on	on	ADP
fbem-21466	1	33	the	the	DET
fbem-21466	1	34	perspective	perspective	NOUN
fbem-21466	1	35	of	of	ADP
fbem-21466	1	36	business	business	NOUN
fbem-21466	1	37	ethics	ethic	NOUN
fbem-21466	1	38	and	and	CCONJ
fbem-21466	1	39	accounting	account	VERB
fbem-21466	1	40	professional	professional	ADJ
fbem-21466	1	41	ethics	ethic	NOUN
fbem-21466	1	42	siyi	siyi	VERB
fbem-21466	1	43	xie1	xie1	PROPN
fbem-21466	1	44	,	,	PUNCT
fbem-21466	1	45	*	*	PUNCT
fbem-21466	1	46	1hunan	1hunan	NUM
fbem-21466	1	47	university	university	NOUN
fbem-21466	1	48	of	of	ADP
fbem-21466	1	49	science	science	NOUN
fbem-21466	1	50	and	and	CCONJ
fbem-21466	1	51	technology	technology	NOUN
fbem-21466	1	52	,	,	PUNCT
fbem-21466	1	53	xiangtan	xiangtan	PROPN
fbem-21466	1	54	,	,	PUNCT
fbem-21466	1	55	hunan	hunan	PROPN
fbem-21466	1	56	,	,	PUNCT
fbem-21466	1	57	co	co	NOUN
fbem-21466	1	58	411100	411100	NUM
fbem-21466	1	59	,	,	PUNCT
fbem-21466	1	60	china	china	PROPN
fbem-21466	1	61	*	*	PUNCT
fbem-21466	1	62	corresponding	correspond	VERB
fbem-21466	1	63	author	author	NOUN
fbem-21466	1	64	abstract	abstract	NOUN
fbem-21466	1	65	:	:	PUNCT
fbem-21466	1	66	in	in	ADP
fbem-21466	1	67	recent	recent	ADJ
fbem-21466	1	68	years	year	NOUN
fbem-21466	1	69	,	,	PUNCT
fbem-21466	1	70	many	many	ADJ
fbem-21466	1	71	companies	company	NOUN
fbem-21466	1	72	through	through	ADP
fbem-21466	1	73	ipo	ipo	PROPN
fbem-21466	1	74	,	,	PUNCT
fbem-21466	1	75	want	want	VERB
fbem-21466	1	76	to	to	PART
fbem-21466	1	77	obtain	obtain	VERB
fbem-21466	1	78	huge	huge	ADJ
fbem-21466	1	79	economic	economic	ADJ
fbem-21466	1	80	benefits	benefit	NOUN
fbem-21466	1	81	in	in	ADP
fbem-21466	1	82	a	a	DET
fbem-21466	1	83	short	short	ADJ
fbem-21466	1	84	period	period	NOUN
fbem-21466	1	85	of	of	ADP
fbem-21466	1	86	time	time	NOUN
fbem-21466	1	87	,	,	PUNCT
fbem-21466	1	88	but	but	CCONJ
fbem-21466	1	89	many	many	ADJ
fbem-21466	1	90	do	do	AUX
fbem-21466	1	91	not	not	PART
fbem-21466	1	92	meet	meet	VERB
fbem-21466	1	93	the	the	DET
fbem-21466	1	94	standards	standard	NOUN
fbem-21466	1	95	of	of	ADP
fbem-21466	1	96	listed	list	VERB
fbem-21466	1	97	companies	company	NOUN
fbem-21466	1	98	trying	try	VERB
fbem-21466	1	99	to	to	PART
fbem-21466	1	100	achieve	achieve	VERB
fbem-21466	1	101	the	the	DET
fbem-21466	1	102	purpose	purpose	NOUN
fbem-21466	1	103	of	of	ADP
fbem-21466	1	104	listing	list	VERB
fbem-21466	1	105	through	through	ADP
fbem-21466	1	106	some	some	DET
fbem-21466	1	107	financial	financial	ADJ
fbem-21466	1	108	fraud	fraud	NOUN
fbem-21466	1	109	,	,	PUNCT
fbem-21466	1	110	at	at	ADP
fbem-21466	1	111	the	the	DET
fbem-21466	1	112	same	same	ADJ
fbem-21466	1	113	time	time	NOUN
fbem-21466	1	114	,	,	PUNCT
fbem-21466	1	115	certified	certify	VERB
fbem-21466	1	116	public	public	ADJ
fbem-21466	1	117	accountants	accountant	NOUN
fbem-21466	1	118	also	also	ADV
fbem-21466	1	119	failed	fail	VERB
fbem-21466	1	120	to	to	PART
fbem-21466	1	121	effectively	effectively	ADV
fbem-21466	1	122	control	control	VERB
fbem-21466	1	123	of	of	ADP
fbem-21466	1	124	ipo	ipo	PROPN
fbem-21466	1	125	audit	audit	NOUN
fbem-21466	1	126	business	business	NOUN
fbem-21466	1	127	,	,	PUNCT
fbem-21466	1	128	often	often	ADV
fbem-21466	1	129	ipo	ipo	NOUN
fbem-21466	1	130	audit	audit	NOUN
fbem-21466	1	131	failure	failure	NOUN
fbem-21466	1	132	,	,	PUNCT
fbem-21466	1	133	in	in	ADP
fbem-21466	1	134	the	the	DET
fbem-21466	1	135	long	long	ADJ
fbem-21466	1	136	run	run	NOUN
fbem-21466	1	137	,	,	PUNCT
fbem-21466	1	138	will	will	AUX
fbem-21466	1	139	make	make	VERB
fbem-21466	1	140	investors	investor	NOUN
fbem-21466	1	141	doubt	doubt	VERB
fbem-21466	1	142	the	the	DET
fbem-21466	1	143	capital	capital	NOUN
fbem-21466	1	144	market	market	NOUN
fbem-21466	1	145	and	and	CCONJ
fbem-21466	1	146	professional	professional	ADJ
fbem-21466	1	147	certified	certify	VERB
fbem-21466	1	148	public	public	ADJ
fbem-21466	1	149	accountants	accountant	NOUN
fbem-21466	1	150	.	.	PUNCT
fbem-21466	2	1	this	this	DET
fbem-21466	2	2	paper	paper	NOUN
fbem-21466	2	3	takes	take	VERB
fbem-21466	2	4	the	the	DET
fbem-21466	2	5	financial	financial	PROPN
fbem-21466	2	6	fraud	fraud	PROPN
fbem-21466	2	7	incident	incident	PROPN
fbem-21466	2	8	of	of	ADP
fbem-21466	2	9	zhenlong	zhenlong	PROPN
fbem-21466	2	10	specialty	specialty	NOUN
fbem-21466	2	11	products	product	NOUN
fbem-21466	2	12	published	publish	VERB
fbem-21466	2	13	in	in	ADP
fbem-21466	2	14	2016	2016	NUM
fbem-21466	2	15	as	as	ADP
fbem-21466	2	16	an	an	DET
fbem-21466	2	17	example	example	NOUN
fbem-21466	2	18	,	,	PUNCT
fbem-21466	2	19	analyzes	analyze	VERB
fbem-21466	2	20	the	the	DET
fbem-21466	2	21	reasons	reason	NOUN
fbem-21466	2	22	for	for	ADP
fbem-21466	2	23	financial	financial	ADJ
fbem-21466	2	24	fraud	fraud	NOUN
fbem-21466	2	25	,	,	PUNCT
fbem-21466	2	26	then	then	ADV
fbem-21466	2	27	reflects	reflect	VERB
fbem-21466	2	28	on	on	ADP
fbem-21466	2	29	financial	financial	ADJ
fbem-21466	2	30	fraud	fraud	NOUN
fbem-21466	2	31	from	from	ADP
fbem-21466	2	32	the	the	DET
fbem-21466	2	33	perspective	perspective	NOUN
fbem-21466	2	34	of	of	ADP
fbem-21466	2	35	business	business	NOUN
fbem-21466	2	36	ethics	ethic	NOUN
fbem-21466	2	37	and	and	CCONJ
fbem-21466	2	38	professional	professional	ADJ
fbem-21466	2	39	ethics	ethic	NOUN
fbem-21466	2	40	of	of	ADP
fbem-21466	2	41	accountants	accountant	NOUN
fbem-21466	2	42	,	,	PUNCT
fbem-21466	2	43	and	and	CCONJ
fbem-21466	2	44	analyzes	analyze	VERB
fbem-21466	2	45	the	the	DET
fbem-21466	2	46	existing	exist	VERB
fbem-21466	2	47	deficiencies	deficiency	NOUN
fbem-21466	2	48	from	from	ADP
fbem-21466	2	49	the	the	DET
fbem-21466	2	50	perspectives	perspective	NOUN
fbem-21466	2	51	of	of	ADP
fbem-21466	2	52	internal	internal	ADJ
fbem-21466	2	53	accountants	accountant	NOUN
fbem-21466	2	54	and	and	CCONJ
fbem-21466	2	55	auditors	auditor	NOUN
fbem-21466	2	56	,	,	PUNCT
fbem-21466	2	57	and	and	CCONJ
fbem-21466	2	58	finally	finally	ADV
fbem-21466	2	59	puts	put	VERB
fbem-21466	2	60	forward	forward	ADV
fbem-21466	2	61	corresponding	corresponding	ADJ
fbem-21466	2	62	suggestions	suggestion	NOUN
fbem-21466	2	63	.	.	PUNCT
fbem-21466	3	1	keywords	keyword	NOUN
fbem-21466	3	2	:	:	PUNCT
fbem-21466	3	3	financial	financial	ADJ
fbem-21466	3	4	fraud	fraud	NOUN
fbem-21466	3	5	;	;	PUNCT
fbem-21466	3	6	zhenlong	zhenlong	PROPN
fbem-21466	3	7	specialty	specialty	PROPN
fbem-21466	3	8	;	;	PUNCT
fbem-21466	3	9	business	business	NOUN
fbem-21466	3	10	ethics	ethic	NOUN
fbem-21466	3	11	;	;	PUNCT
fbem-21466	3	12	professional	professional	ADJ
fbem-21466	3	13	ethics	ethic	NOUN
fbem-21466	3	14	.	.	PUNCT
fbem-21466	4	1	1	1	X
fbem-21466	4	2	.	.	X
fbem-21466	4	3	introduction	introduction	NOUN
fbem-21466	4	4	zhenlong	zhenlong	PROPN
fbem-21466	4	5	specialty	specialty	PROPN
fbem-21466	4	6	in	in	ADP
fbem-21466	4	7	2013	2013	NUM
fbem-21466	4	8	to	to	ADP
fbem-21466	4	9	2015	2015	NUM
fbem-21466	4	10	four	four	NUM
fbem-21466	4	11	times	time	NOUN
fbem-21466	4	12	to	to	ADP
fbem-21466	4	13	the	the	DET
fbem-21466	4	14	csrc	csrc	NOUN
fbem-21466	4	15	submitted	submit	VERB
fbem-21466	4	16	the	the	DET
fbem-21466	4	17	prospectus	prospectus	NOUN
fbem-21466	4	18	,	,	PUNCT
fbem-21466	4	19	why	why	SCONJ
fbem-21466	4	20	did	do	AUX
fbem-21466	4	21	not	not	PART
fbem-21466	4	22	find	find	VERB
fbem-21466	4	23	its	its	PRON
fbem-21466	4	24	financial	financial	ADJ
fbem-21466	4	25	fraud	fraud	NOUN
fbem-21466	4	26	?	?	PUNCT
fbem-21466	5	1	which	which	DET
fbem-21466	5	2	departments	department	NOUN
fbem-21466	5	3	or	or	CCONJ
fbem-21466	5	4	which	which	PRON
fbem-21466	5	5	of	of	ADP
fbem-21466	5	6	them	they	PRON
fbem-21466	5	7	went	go	VERB
fbem-21466	5	8	wrong	wrong	ADJ
fbem-21466	5	9	?	?	PUNCT
fbem-21466	6	1	in	in	ADP
fbem-21466	6	2	june	june	PROPN
fbem-21466	6	3	2015	2015	NUM
fbem-21466	6	4	,	,	PUNCT
fbem-21466	6	5	when	when	SCONJ
fbem-21466	6	6	the	the	DET
fbem-21466	6	7	csrc	csrc	NOUN
fbem-21466	6	8	carried	carry	VERB
fbem-21466	6	9	out	out	ADP
fbem-21466	6	10	a	a	DET
fbem-21466	6	11	special	special	ADJ
fbem-21466	6	12	inspection	inspection	NOUN
fbem-21466	6	13	on	on	ADP
fbem-21466	6	14	the	the	DET
fbem-21466	6	15	ipo	ipo	NOUN
fbem-21466	6	16	,	,	PUNCT
fbem-21466	6	17	it	it	PRON
fbem-21466	6	18	found	find	VERB
fbem-21466	6	19	that	that	SCONJ
fbem-21466	6	20	zhenlong	zhenlong	PROPN
fbem-21466	6	21	specialty	specialty	PROPN
fbem-21466	6	22	had	have	VERB
fbem-21466	6	23	a	a	DET
fbem-21466	6	24	large	large	ADJ
fbem-21466	6	25	amount	amount	NOUN
fbem-21466	6	26	of	of	ADP
fbem-21466	6	27	abnormal	abnormal	ADJ
fbem-21466	6	28	loss	loss	NOUN
fbem-21466	6	29	of	of	ADP
fbem-21466	6	30	inventory	inventory	NOUN
fbem-21466	6	31	,	,	PUNCT
fbem-21466	6	32	and	and	CCONJ
fbem-21466	6	33	then	then	ADV
fbem-21466	6	34	zhenlong	zhenlong	PROPN
fbem-21466	6	35	specialty	specialty	PROPN
fbem-21466	6	36	withdrew	withdraw	VERB
fbem-21466	6	37	its	its	PRON
fbem-21466	6	38	ipo	ipo	NOUN
fbem-21466	6	39	application	application	NOUN
fbem-21466	6	40	.	.	PUNCT
fbem-21466	7	1	in	in	ADP
fbem-21466	7	2	july	july	PROPN
fbem-21466	7	3	,	,	PUNCT
fbem-21466	7	4	the	the	DET
fbem-21466	7	5	csrc	csrc	NOUN
fbem-21466	7	6	decided	decide	VERB
fbem-21466	7	7	to	to	PART
fbem-21466	7	8	file	file	VERB
fbem-21466	7	9	an	an	DET
fbem-21466	7	10	investigation	investigation	NOUN
fbem-21466	7	11	for	for	ADP
fbem-21466	7	12	its	its	PRON
fbem-21466	7	13	violation	violation	NOUN
fbem-21466	7	14	of	of	ADP
fbem-21466	7	15	securities	security	NOUN
fbem-21466	7	16	laws	law	NOUN
fbem-21466	7	17	and	and	CCONJ
fbem-21466	7	18	regulations	regulation	NOUN
fbem-21466	7	19	.	.	PUNCT
fbem-21466	8	1	in	in	ADP
fbem-21466	8	2	september	september	PROPN
fbem-21466	8	3	of	of	ADP
fbem-21466	8	4	the	the	DET
fbem-21466	8	5	same	same	ADJ
fbem-21466	8	6	year	year	NOUN
fbem-21466	8	7	,	,	PUNCT
fbem-21466	8	8	after	after	ADP
fbem-21466	8	9	less	less	ADJ
fbem-21466	8	10	than	than	ADP
fbem-21466	8	11	two	two	NUM
fbem-21466	8	12	months	month	NOUN
fbem-21466	8	13	of	of	ADP
fbem-21466	8	14	investigation	investigation	NOUN
fbem-21466	8	15	,	,	PUNCT
fbem-21466	8	16	zhenlong	zhenlong	PROPN
fbem-21466	8	17	specialty	specialty	PROPN
fbem-21466	8	18	received	receive	VERB
fbem-21466	8	19	the	the	DET
fbem-21466	8	20	administrative	administrative	ADJ
fbem-21466	8	21	punishment	punishment	NOUN
fbem-21466	8	22	decision	decision	NOUN
fbem-21466	8	23	issued	issue	VERB
fbem-21466	8	24	by	by	ADP
fbem-21466	8	25	the	the	DET
fbem-21466	8	26	csrc	csrc	NOUN
fbem-21466	8	27	,	,	PUNCT
fbem-21466	8	28	and	and	CCONJ
fbem-21466	8	29	found	find	VERB
fbem-21466	8	30	out	out	ADP
fbem-21466	8	31	that	that	SCONJ
fbem-21466	8	32	the	the	DET
fbem-21466	8	33	four	four	NUM
fbem-21466	8	34	prospectuses	prospectus	NOUN
fbem-21466	8	35	submitted	submit	VERB
fbem-21466	8	36	had	have	VERB
fbem-21466	8	37	false	false	ADJ
fbem-21466	8	38	records	record	NOUN
fbem-21466	8	39	of	of	ADP
fbem-21466	8	40	financial	financial	ADJ
fbem-21466	8	41	fraud	fraud	NOUN
fbem-21466	8	42	.	.	PUNCT
fbem-21466	9	1	therefore	therefore	ADV
fbem-21466	9	2	,	,	PUNCT
fbem-21466	9	3	the	the	DET
fbem-21466	9	4	csrc	csrc	NOUN
fbem-21466	9	5	to	to	ADP
fbem-21466	9	6	zhenlong	zhenlong	PROPN
fbem-21466	9	7	specialty	specialty	PROPN
fbem-21466	9	8	related	relate	VERB
fbem-21466	9	9	directors	director	NOUN
fbem-21466	9	10	,	,	PUNCT
fbem-21466	9	11	supervisors	supervisor	NOUN
fbem-21466	9	12	,	,	PUNCT
fbem-21466	9	13	deputy	deputy	ADJ
fbem-21466	9	14	general	general	ADJ
fbem-21466	9	15	managers	manager	NOUN
fbem-21466	9	16	were	be	AUX
fbem-21466	9	17	punished	punish	VERB
fbem-21466	9	18	.	.	PUNCT
fbem-21466	10	1	financial	financial	ADJ
fbem-21466	10	2	fraud	fraud	PROPN
fbem-21466	10	3	and	and	CCONJ
fbem-21466	10	4	business	business	NOUN
fbem-21466	10	5	ethics	ethic	NOUN
fbem-21466	10	6	have	have	AUX
fbem-21466	10	7	been	be	AUX
fbem-21466	10	8	studied	study	VERB
fbem-21466	10	9	on	on	ADP
fbem-21466	10	10	domestic	domestic	ADJ
fbem-21466	10	11	and	and	CCONJ
fbem-21466	10	12	foreign	foreign	ADJ
fbem-21466	10	13	literature	literature	NOUN
fbem-21466	10	14	:	:	PUNCT
fbem-21466	10	15	1.1	1.1	NUM
fbem-21466	10	16	.	.	PUNCT
fbem-21466	11	1	reasons	reason	NOUN
fbem-21466	11	2	for	for	ADP
fbem-21466	11	3	the	the	DET
fbem-21466	11	4	financial	financial	ADJ
fbem-21466	11	5	fraud	fraud	NOUN
fbem-21466	11	6	of	of	ADP
fbem-21466	11	7	the	the	DET
fbem-21466	11	8	company	company	NOUN
fbem-21466	11	9	shenglu	shenglu	NOUN
fbem-21466	11	10	huo	huo	PROPN
fbem-21466	11	11	(	(	PUNCT
fbem-21466	11	12	2018	2018	NUM
fbem-21466	11	13	)	)	PUNCT
fbem-21466	11	14	by	by	ADP
fbem-21466	11	15	analyzing	analyze	VERB
fbem-21466	11	16	the	the	DET
fbem-21466	11	17	cases	case	NOUN
fbem-21466	11	18	of	of	ADP
fbem-21466	11	19	kangmei	kangmei	PROPN
fbem-21466	11	20	pharmaceutical	pharmaceutical	NOUN
fbem-21466	12	1	,	,	PUNCT
fbem-21466	12	2	we	we	PRON
fbem-21466	12	3	found	find	VERB
fbem-21466	12	4	that	that	SCONJ
fbem-21466	12	5	the	the	DET
fbem-21466	12	6	reason	reason	NOUN
fbem-21466	12	7	for	for	ADP
fbem-21466	12	8	the	the	DET
fbem-21466	12	9	audit	audit	NOUN
fbem-21466	12	10	failure	failure	NOUN
fbem-21466	12	11	was	be	AUX
fbem-21466	12	12	the	the	DET
fbem-21466	12	13	lack	lack	NOUN
fbem-21466	12	14	of	of	ADP
fbem-21466	12	15	professional	professional	ADJ
fbem-21466	12	16	suspicion	suspicion	NOUN
fbem-21466	12	17	ability	ability	NOUN
fbem-21466	12	18	and	and	CCONJ
fbem-21466	12	19	the	the	DET
fbem-21466	12	20	incorrect	incorrect	ADJ
fbem-21466	12	21	analysis	analysis	NOUN
fbem-21466	12	22	procedures	procedure	NOUN
fbem-21466	12	23	;	;	PUNCT
fbem-21466	12	24	jan	jan	PROPN
fbem-21466	12	25	svanberg	svanberg	PROPN
fbem-21466	12	26	,	,	PUNCT
fbem-21466	12	27	peter	peter	PROPN
fbem-21466	12	28	ohman	ohman	PROPN
fbem-21466	12	29	(	(	PUNCT
fbem-21466	12	30	2014	2014	NUM
fbem-21466	12	31	)	)	PUNCT
fbem-21466	12	32	the	the	DET
fbem-21466	12	33	degree	degree	NOUN
fbem-21466	12	34	of	of	ADP
fbem-21466	12	35	independence	independence	NOUN
fbem-21466	12	36	of	of	ADP
fbem-21466	12	37	auditors	auditor	NOUN
fbem-21466	12	38	is	be	AUX
fbem-21466	12	39	directly	directly	ADV
fbem-21466	12	40	proportional	proportional	ADJ
fbem-21466	12	41	to	to	ADP
fbem-21466	12	42	the	the	DET
fbem-21466	12	43	distance	distance	NOUN
fbem-21466	12	44	between	between	ADP
fbem-21466	12	45	auditors	auditor	NOUN
fbem-21466	12	46	and	and	CCONJ
fbem-21466	12	47	customers	customer	NOUN
fbem-21466	12	48	;	;	PUNCT
fbem-21466	12	49	fang	fang	PROPN
fbem-21466	12	50	nana	nana	PROPN
fbem-21466	12	51	(	(	PUNCT
fbem-21466	12	52	2021	2021	NUM
fbem-21466	12	53	)	)	PUNCT
fbem-21466	12	54	believes	believe	VERB
fbem-21466	12	55	that	that	SCONJ
fbem-21466	12	56	the	the	DET
fbem-21466	12	57	failure	failure	NOUN
fbem-21466	12	58	of	of	ADP
fbem-21466	12	59	the	the	DET
fbem-21466	12	60	ipo	ipo	NOUN
fbem-21466	12	61	audit	audit	NOUN
fbem-21466	12	62	of	of	ADP
fbem-21466	12	63	zhenlong	zhenlong	PROPN
fbem-21466	12	64	specialty	specialty	NOUN
fbem-21466	12	65	is	be	AUX
fbem-21466	12	66	mainly	mainly	ADV
fbem-21466	12	67	due	due	ADJ
fbem-21466	12	68	to	to	ADP
fbem-21466	12	69	the	the	DET
fbem-21466	12	70	auditors	auditor	NOUN
fbem-21466	12	71	'	'	PART
fbem-21466	12	72	failure	failure	NOUN
fbem-21466	12	73	to	to	PART
fbem-21466	12	74	observe	observe	VERB
fbem-21466	12	75	professional	professional	ADJ
fbem-21466	12	76	ethics	ethic	NOUN
fbem-21466	12	77	and	and	CCONJ
fbem-21466	12	78	audit	audit	NOUN
fbem-21466	12	79	principles	principle	NOUN
fbem-21466	12	80	;	;	PUNCT
fbem-21466	12	81	chen	chen	PROPN
fbem-21466	12	82	xiaoru	xiaoru	PROPN
fbem-21466	12	83	(	(	PUNCT
fbem-21466	12	84	2022	2022	NUM
fbem-21466	12	85	)	)	PUNCT
fbem-21466	12	86	believes	believe	VERB
fbem-21466	12	87	that	that	SCONJ
fbem-21466	12	88	the	the	DET
fbem-21466	12	89	excuse	excuse	NOUN
fbem-21466	12	90	factor	factor	NOUN
fbem-21466	12	91	in	in	ADP
fbem-21466	12	92	the	the	DET
fbem-21466	12	93	fraud	fraud	NOUN
fbem-21466	12	94	motivation	motivation	NOUN
fbem-21466	12	95	is	be	AUX
fbem-21466	12	96	a	a	DET
fbem-21466	12	97	reasonable	reasonable	ADJ
fbem-21466	12	98	excuse	excuse	NOUN
fbem-21466	12	99	found	find	VERB
fbem-21466	12	100	by	by	ADP
fbem-21466	12	101	the	the	DET
fbem-21466	12	102	management	management	NOUN
fbem-21466	12	103	to	to	PART
fbem-21466	12	104	make	make	VERB
fbem-21466	12	105	their	their	PRON
fbem-21466	12	106	moral	moral	ADJ
fbem-21466	12	107	bottom	bottom	ADJ
fbem-21466	12	108	line	line	NOUN
fbem-21466	12	109	not	not	PART
fbem-21466	12	110	be	be	AUX
fbem-21466	12	111	crossed	cross	VERB
fbem-21466	12	112	.	.	PUNCT
fbem-21466	13	1	1.2	1.2	NUM
fbem-21466	13	2	.	.	PUNCT
fbem-21466	14	1	existing	exist	VERB
fbem-21466	14	2	business	business	NOUN
fbem-21466	14	3	ethics	ethic	NOUN
fbem-21466	14	4	issues	issue	NOUN
fbem-21466	14	5	of	of	ADP
fbem-21466	14	6	enterprises	enterprise	NOUN
fbem-21466	14	7	gao	gao	PROPN
fbem-21466	14	8	lifang	lifang	PROPN
fbem-21466	14	9	,	,	PUNCT
fbem-21466	14	10	qu	qu	PROPN
fbem-21466	14	11	xiaohui	xiaohui	PROPN
fbem-21466	14	12	(	(	PUNCT
fbem-21466	14	13	2022	2022	NUM
fbem-21466	14	14	)	)	PUNCT
fbem-21466	14	15	found	find	VERB
fbem-21466	14	16	in	in	ADP
fbem-21466	14	17	the	the	DET
fbem-21466	14	18	form	form	NOUN
fbem-21466	14	19	of	of	ADP
fbem-21466	14	20	questionnaires	questionnaire	NOUN
fbem-21466	14	21	that	that	PRON
fbem-21466	14	22	only	only	ADV
fbem-21466	14	23	about	about	ADV
fbem-21466	14	24	40	40	NUM
fbem-21466	14	25	%	%	NOUN
fbem-21466	14	26	of	of	ADP
fbem-21466	14	27	students	student	NOUN
fbem-21466	14	28	have	have	AUX
fbem-21466	14	29	learned	learn	VERB
fbem-21466	14	30	business	business	NOUN
fbem-21466	14	31	ethics	ethic	NOUN
fbem-21466	14	32	and	and	CCONJ
fbem-21466	14	33	professional	professional	ADJ
fbem-21466	14	34	ethics	ethic	NOUN
fbem-21466	14	35	,	,	PUNCT
fbem-21466	14	36	and	and	CCONJ
fbem-21466	14	37	university	university	NOUN
fbem-21466	14	38	teachers	teacher	NOUN
fbem-21466	14	39	may	may	AUX
fbem-21466	14	40	ignore	ignore	VERB
fbem-21466	14	41	the	the	DET
fbem-21466	14	42	teaching	teaching	NOUN
fbem-21466	14	43	of	of	ADP
fbem-21466	14	44	students	student	NOUN
fbem-21466	14	45	'	'	PART
fbem-21466	14	46	ethics	ethic	NOUN
fbem-21466	14	47	foundation	foundation	NOUN
fbem-21466	14	48	;	;	PUNCT
fbem-21466	14	49	guo	guo	PROPN
fbem-21466	14	50	ailin	ailin	PROPN
fbem-21466	14	51	(	(	PUNCT
fbem-21466	14	52	2019	2019	NUM
fbem-21466	14	53	)	)	PUNCT
fbem-21466	14	54	points	point	VERB
fbem-21466	14	55	out	out	ADP
fbem-21466	14	56	that	that	SCONJ
fbem-21466	14	57	more	more	ADJ
fbem-21466	14	58	accountants	accountant	NOUN
fbem-21466	14	59	pursue	pursue	VERB
fbem-21466	14	60	personal	personal	ADJ
fbem-21466	14	61	interests	interest	NOUN
fbem-21466	14	62	,	,	PUNCT
fbem-21466	14	63	which	which	PRON
fbem-21466	14	64	leads	lead	VERB
fbem-21466	14	65	to	to	ADP
fbem-21466	14	66	the	the	DET
fbem-21466	14	67	marginalization	marginalization	NOUN
fbem-21466	14	68	of	of	ADP
fbem-21466	14	69	professional	professional	ADJ
fbem-21466	14	70	ethics	ethic	NOUN
fbem-21466	14	71	;	;	PUNCT
fbem-21466	14	72	li	li	PROPN
fbem-21466	14	73	ruiyu	ruiyu	PROPN
fbem-21466	14	74	(	(	PUNCT
fbem-21466	14	75	2017	2017	NUM
fbem-21466	14	76	)	)	PUNCT
fbem-21466	14	77	believes	believe	VERB
fbem-21466	14	78	that	that	SCONJ
fbem-21466	14	79	the	the	DET
fbem-21466	14	80	unethical	unethical	ADJ
fbem-21466	14	81	behavior	behavior	NOUN
fbem-21466	14	82	of	of	ADP
fbem-21466	14	83	many	many	ADJ
fbem-21466	14	84	enterprises	enterprise	NOUN
fbem-21466	14	85	in	in	ADP
fbem-21466	14	86	their	their	PRON
fbem-21466	14	87	business	business	NOUN
fbem-21466	14	88	activities	activity	NOUN
fbem-21466	14	89	has	have	AUX
fbem-21466	14	90	seriously	seriously	ADV
fbem-21466	14	91	affected	affect	VERB
fbem-21466	14	92	the	the	DET
fbem-21466	14	93	development	development	NOUN
fbem-21466	14	94	of	of	ADP
fbem-21466	14	95	the	the	DET
fbem-21466	14	96	market	market	NOUN
fbem-21466	14	97	economy	economy	NOUN
fbem-21466	14	98	;	;	PUNCT
fbem-21466	14	99	pei	pei	PROPN
fbem-21466	14	100	juanjuan	juanjuan	PROPN
fbem-21466	14	101	(	(	PUNCT
fbem-21466	14	102	2020	2020	NUM
fbem-21466	14	103	)	)	PUNCT
fbem-21466	14	104	believes	believe	VERB
fbem-21466	14	105	that	that	SCONJ
fbem-21466	14	106	out	out	ADP
fbem-21466	14	107	of	of	ADP
fbem-21466	14	108	interest	interest	NOUN
fbem-21466	14	109	,	,	PUNCT
fbem-21466	14	110	accounting	accounting	NOUN
fbem-21466	14	111	firms	firm	NOUN
fbem-21466	14	112	are	be	AUX
fbem-21466	14	113	highly	highly	ADV
fbem-21466	14	114	likely	likely	ADJ
fbem-21466	14	115	to	to	PART
fbem-21466	14	116	compromise	compromise	VERB
fbem-21466	14	117	on	on	ADP
fbem-21466	14	118	issues	issue	NOUN
fbem-21466	14	119	that	that	PRON
fbem-21466	14	120	affect	affect	VERB
fbem-21466	14	121	their	their	PRON
fbem-21466	14	122	independence	independence	NOUN
fbem-21466	14	123	.	.	PUNCT
fbem-21466	15	1	xiong	xiong	PROPN
fbem-21466	15	2	zhen	zhen	PROPN
fbem-21466	15	3	(	(	PUNCT
fbem-21466	15	4	2019	2019	NUM
fbem-21466	15	5	)	)	PUNCT
fbem-21466	15	6	believed	believe	VERB
fbem-21466	15	7	that	that	SCONJ
fbem-21466	15	8	due	due	ADP
fbem-21466	15	9	to	to	ADP
fbem-21466	15	10	the	the	DET
fbem-21466	15	11	particularity	particularity	NOUN
fbem-21466	15	12	of	of	ADP
fbem-21466	15	13	agricultural	agricultural	ADJ
fbem-21466	15	14	enterprise	enterprise	NOUN
fbem-21466	15	15	inventory	inventory	NOUN
fbem-21466	15	16	,	,	PUNCT
fbem-21466	15	17	the	the	DET
fbem-21466	15	18	auditors	auditor	NOUN
fbem-21466	15	19	of	of	ADP
fbem-21466	15	20	ruihua	ruihua	NOUN
fbem-21466	15	21	office	office	NOUN
fbem-21466	15	22	could	could	AUX
fbem-21466	15	23	not	not	PART
fbem-21466	15	24	get	get	VERB
fbem-21466	15	25	enough	enough	ADJ
fbem-21466	15	26	understanding	understanding	NOUN
fbem-21466	15	27	in	in	ADP
fbem-21466	15	28	a	a	DET
fbem-21466	15	29	short	short	ADJ
fbem-21466	15	30	time	time	NOUN
fbem-21466	15	31	,	,	PUNCT
fbem-21466	15	32	but	but	CCONJ
fbem-21466	15	33	they	they	PRON
fbem-21466	15	34	did	do	AUX
fbem-21466	15	35	not	not	PART
fbem-21466	15	36	hire	hire	VERB
fbem-21466	15	37	relevant	relevant	ADJ
fbem-21466	15	38	experts	expert	NOUN
fbem-21466	15	39	to	to	PART
fbem-21466	15	40	understand	understand	VERB
fbem-21466	15	41	,	,	PUNCT
fbem-21466	15	42	which	which	PRON
fbem-21466	15	43	led	lead	VERB
fbem-21466	15	44	to	to	ADP
fbem-21466	15	45	the	the	DET
fbem-21466	15	46	failure	failure	NOUN
fbem-21466	15	47	of	of	ADP
fbem-21466	15	48	ipo	ipo	NOUN
fbem-21466	15	49	audit	audit	NOUN
fbem-21466	15	50	.	.	PUNCT
fbem-21466	16	1	1.3	1.3	NUM
fbem-21466	16	2	.	.	PUNCT
fbem-21466	17	1	how	how	SCONJ
fbem-21466	17	2	to	to	PART
fbem-21466	17	3	improve	improve	VERB
fbem-21466	17	4	the	the	DET
fbem-21466	17	5	business	business	NOUN
fbem-21466	17	6	ethics	ethic	NOUN
fbem-21466	17	7	and	and	CCONJ
fbem-21466	17	8	professional	professional	ADJ
fbem-21466	17	9	ethics	ethic	NOUN
fbem-21466	17	10	of	of	ADP
fbem-21466	17	11	accounting	accounting	NOUN
fbem-21466	17	12	practitioners	practitioner	NOUN
fbem-21466	17	13	liu	liu	PROPN
fbem-21466	17	14	wenwen	wenwen	PROPN
fbem-21466	17	15	,	,	PUNCT
fbem-21466	17	16	tao	tao	PROPN
fbem-21466	17	17	yijia	yijia	PROPN
fbem-21466	17	18	,	,	PUNCT
fbem-21466	17	19	and	and	CCONJ
fbem-21466	17	20	chen	chen	PROPN
fbem-21466	17	21	qian	qian	PROPN
fbem-21466	17	22	(	(	PUNCT
fbem-21466	17	23	2017	2017	NUM
fbem-21466	17	24	)	)	PUNCT
fbem-21466	17	25	pointed	point	VERB
fbem-21466	17	26	out	out	ADP
fbem-21466	17	27	that	that	SCONJ
fbem-21466	17	28	the	the	DET
fbem-21466	17	29	moral	moral	ADJ
fbem-21466	17	30	level	level	NOUN
fbem-21466	17	31	of	of	ADP
fbem-21466	17	32	management	management	NOUN
fbem-21466	17	33	is	be	AUX
fbem-21466	17	34	directly	directly	ADV
fbem-21466	17	35	proportional	proportional	ADJ
fbem-21466	17	36	to	to	ADP
fbem-21466	17	37	the	the	DET
fbem-21466	17	38	moral	moral	ADJ
fbem-21466	17	39	level	level	NOUN
fbem-21466	17	40	of	of	ADP
fbem-21466	17	41	employees	employee	NOUN
fbem-21466	17	42	;	;	PUNCT
fbem-21466	17	43	luo	luo	PROPN
fbem-21466	17	44	wenxuan	wenxuan	PROPN
fbem-21466	17	45	(	(	PUNCT
fbem-21466	17	46	2021	2021	NUM
fbem-21466	17	47	)	)	PUNCT
fbem-21466	17	48	took	take	VERB
fbem-21466	17	49	luckin	luckin	PROPN
fbem-21466	17	50	's	's	PART
fbem-21466	17	51	financial	financial	PROPN
fbem-21466	17	52	fraud	fraud	PROPN
fbem-21466	17	53	incident	incident	PROPN
fbem-21466	17	54	as	as	ADP
fbem-21466	17	55	an	an	DET
fbem-21466	17	56	example	example	NOUN
fbem-21466	17	57	and	and	CCONJ
fbem-21466	17	58	put	put	VERB
fbem-21466	17	59	forward	forward	ADV
fbem-21466	17	60	corresponding	correspond	VERB
fbem-21466	17	61	countermeasures	countermeasure	NOUN
fbem-21466	17	62	for	for	ADP
fbem-21466	17	63	the	the	DET
fbem-21466	17	64	governance	governance	NOUN
fbem-21466	17	65	of	of	ADP
fbem-21466	17	66	financial	financial	ADJ
fbem-21466	17	67	fraud	fraud	NOUN
fbem-21466	17	68	in	in	ADP
fbem-21466	17	69	china	china	PROPN
fbem-21466	17	70	from	from	ADP
fbem-21466	17	71	the	the	DET
fbem-21466	17	72	perspective	perspective	NOUN
fbem-21466	17	73	of	of	ADP
fbem-21466	17	74	business	business	NOUN
fbem-21466	17	75	ethics	ethic	NOUN
fbem-21466	17	76	,	,	PUNCT
fbem-21466	17	77	including	include	VERB
fbem-21466	17	78	the	the	DET
fbem-21466	17	79	strengthening	strengthening	NOUN
fbem-21466	17	80	of	of	ADP
fbem-21466	17	81	self	self	NOUN
fbem-21466	17	82	-	-	PUNCT
fbem-21466	17	83	discipline	discipline	NOUN
fbem-21466	17	84	governance	governance	NOUN
fbem-21466	17	85	of	of	ADP
fbem-21466	17	86	enterprises	enterprise	NOUN
fbem-21466	17	87	,	,	PUNCT
fbem-21466	17	88	the	the	DET
fbem-21466	17	89	government	government	NOUN
fbem-21466	17	90	strengthening	strengthen	VERB
fbem-21466	17	91	supervision	supervision	NOUN
fbem-21466	17	92	and	and	CCONJ
fbem-21466	17	93	management	management	NOUN
fbem-21466	17	94	,	,	PUNCT
fbem-21466	17	95	and	and	CCONJ
fbem-21466	17	96	the	the	DET
fbem-21466	17	97	third	third	ADJ
fbem-21466	17	98	-	-	PUNCT
fbem-21466	17	99	party	party	NOUN
fbem-21466	17	100	intermediary	intermediary	NOUN
fbem-21466	17	101	agencies	agency	NOUN
fbem-21466	17	102	play	play	VERB
fbem-21466	17	103	the	the	DET
fbem-21466	17	104	role	role	NOUN
fbem-21466	17	105	of	of	ADP
fbem-21466	17	106	gatekeeper	gatekeeper	NOUN
fbem-21466	17	107	;	;	PUNCT
fbem-21466	17	108	ben	ben	PROPN
fbem-21466	17	109	xudong	xudong	PROPN
fbem-21466	17	110	(	(	PUNCT
fbem-21466	17	111	2015	2015	NUM
fbem-21466	17	112	)	)	PUNCT
fbem-21466	17	113	believes	believe	VERB
fbem-21466	17	114	that	that	SCONJ
fbem-21466	17	115	a	a	DET
fbem-21466	17	116	professional	professional	ADJ
fbem-21466	17	117	certified	certify	VERB
fbem-21466	17	118	public	public	ADJ
fbem-21466	17	119	accountant	accountant	NOUN
fbem-21466	17	120	should	should	AUX
fbem-21466	17	121	have	have	VERB
fbem-21466	17	122	excellent	excellent	ADJ
fbem-21466	17	123	professional	professional	ADJ
fbem-21466	17	124	qualities	quality	NOUN
fbem-21466	17	125	,	,	PUNCT
fbem-21466	17	126	including	include	VERB
fbem-21466	17	127	professional	professional	ADJ
fbem-21466	17	128	quality	quality	NOUN
fbem-21466	17	129	and	and	CCONJ
fbem-21466	17	130	professional	professional	ADJ
fbem-21466	17	131	ethics	ethic	NOUN
fbem-21466	17	132	;	;	PUNCT
fbem-21466	17	133	liu	liu	PROPN
fbem-21466	17	134	yingfei	yingfei	PROPN
fbem-21466	17	135	,	,	PUNCT
fbem-21466	17	136	ni	ni	PROPN
fbem-21466	17	137	yuanyuan	yuanyuan	PROPN
fbem-21466	17	138	(	(	PUNCT
fbem-21466	17	139	2016	2016	NUM
fbem-21466	17	140	)	)	PUNCT
fbem-21466	17	141	proposed	propose	VERB
fbem-21466	17	142	that	that	SCONJ
fbem-21466	17	143	attention	attention	NOUN
fbem-21466	17	144	should	should	AUX
fbem-21466	17	145	be	be	AUX
fbem-21466	17	146	paid	pay	VERB
fbem-21466	17	147	to	to	ADP
fbem-21466	17	148	the	the	DET
fbem-21466	17	149	education	education	NOUN
fbem-21466	17	150	of	of	ADP
fbem-21466	17	151	certified	certify	VERB
fbem-21466	17	152	public	public	ADJ
fbem-21466	17	153	accountants	accountant	NOUN
fbem-21466	17	154	and	and	CCONJ
fbem-21466	17	155	accountants	accountant	NOUN
fbem-21466	17	156	.	.	PUNCT
fbem-21466	18	1	through	through	ADP
fbem-21466	18	2	the	the	DET
fbem-21466	18	3	analysis	analysis	NOUN
fbem-21466	18	4	of	of	ADP
fbem-21466	18	5	the	the	DET
fbem-21466	18	6	relevant	relevant	ADJ
fbem-21466	18	7	information	information	NOUN
fbem-21466	18	8	in	in	ADP
fbem-21466	18	9	the	the	DET
fbem-21466	18	10	prospectus	prospectus	NOUN
fbem-21466	18	11	of	of	ADP
fbem-21466	18	12	liaoning	liaoning	PROPN
fbem-21466	18	13	zhenlong	zhenlong	PROPN
fbem-21466	18	14	special	special	PROPN
fbem-21466	18	15	products	products	PROPN
fbem-21466	18	16	co.	co.	PROPN
fbem-21466	18	17	,	,	PUNCT
fbem-21466	18	18	ltd	ltd	PROPN
fbem-21466	18	19	.	.	PROPN
fbem-21466	18	20	,	,	PUNCT
fbem-21466	18	21	358	358	NUM
fbem-21466	18	22	it	it	PRON
fbem-21466	18	23	is	be	AUX
fbem-21466	18	24	found	find	VERB
fbem-21466	18	25	that	that	SCONJ
fbem-21466	18	26	it	it	PRON
fbem-21466	18	27	uses	use	VERB
fbem-21466	18	28	the	the	DET
fbem-21466	18	29	inventory	inventory	NOUN
fbem-21466	18	30	to	to	PART
fbem-21466	18	31	fabricate	fabricate	VERB
fbem-21466	18	32	the	the	DET
fbem-21466	18	33	production	production	NOUN
fbem-21466	18	34	process	process	NOUN
fbem-21466	18	35	,	,	PUNCT
fbem-21466	18	36	and	and	CCONJ
fbem-21466	18	37	brings	bring	VERB
fbem-21466	18	38	to	to	ADP
fbem-21466	18	39	us	we	PRON
fbem-21466	18	40	from	from	ADP
fbem-21466	18	41	the	the	DET
fbem-21466	18	42	perspective	perspective	NOUN
fbem-21466	18	43	of	of	ADP
fbem-21466	18	44	business	business	NOUN
fbem-21466	18	45	ethics	ethic	NOUN
fbem-21466	18	46	and	and	CCONJ
fbem-21466	18	47	accounting	account	VERB
fbem-21466	18	48	professional	professional	ADJ
fbem-21466	18	49	ethics	ethic	NOUN
fbem-21466	18	50	.	.	PUNCT
fbem-21466	19	1	2	2	X
fbem-21466	19	2	.	.	X
fbem-21466	19	3	zhenlong	zhenlong	PROPN
fbem-21466	19	4	specialty	specialty	PROPN
fbem-21466	19	5	financial	financial	PROPN
fbem-21466	19	6	fraud	fraud	PROPN
fbem-21466	19	7	basic	basic	ADJ
fbem-21466	19	8	situation	situation	NOUN
fbem-21466	19	9	introduction	introduction	NOUN
fbem-21466	19	10	2.1	2.1	NUM
fbem-21466	19	11	.	.	PUNCT
fbem-21466	20	1	brief	brief	ADJ
fbem-21466	20	2	introduction	introduction	NOUN
fbem-21466	20	3	of	of	ADP
fbem-21466	20	4	liaoning	liaoning	PROPN
fbem-21466	20	5	zhenlong	zhenlong	PROPN
fbem-21466	20	6	specialty	specialty	PROPN
fbem-21466	20	7	co.	co.	PROPN
fbem-21466	20	8	,	,	PUNCT
fbem-21466	20	9	ltd	ltd	VERB
fbem-21466	20	10	the	the	DET
fbem-21466	20	11	full	full	ADJ
fbem-21466	20	12	name	name	NOUN
fbem-21466	20	13	of	of	ADP
fbem-21466	20	14	zhenlong	zhenlong	PROPN
fbem-21466	20	15	specialty	specialty	PROPN
fbem-21466	20	16	:	:	PUNCT
fbem-21466	20	17	liaoning	liaoning	PROPN
fbem-21466	20	18	zhenlong	zhenlong	PROPN
fbem-21466	20	19	special	special	PROPN
fbem-21466	20	20	products	products	PROPN
fbem-21466	20	21	co.	co.	PROPN
fbem-21466	20	22	,	,	PUNCT
fbem-21466	20	23	ltd	ltd	PROPN
fbem-21466	20	24	.	.	PROPN
fbem-21466	20	25	,	,	PUNCT
fbem-21466	20	26	formerly	formerly	ADV
fbem-21466	20	27	known	know	VERB
fbem-21466	20	28	as	as	ADP
fbem-21466	20	29	fuxin	fuxin	PROPN
fbem-21466	20	30	zhenlong	zhenlong	PROPN
fbem-21466	20	31	special	special	PROPN
fbem-21466	20	32	special	special	PROPN
fbem-21466	20	33	products	products	PROPN
fbem-21466	20	34	co.	co.	PROPN
fbem-21466	20	35	,	,	PUNCT
fbem-21466	20	36	ltd	ltd	PROPN
fbem-21466	20	37	.	.	PROPN
fbem-21466	20	38	,	,	PUNCT
fbem-21466	20	39	was	be	AUX
fbem-21466	20	40	established	establish	VERB
fbem-21466	20	41	in	in	ADP
fbem-21466	20	42	october	october	PROPN
fbem-21466	20	43	2000	2000	NUM
fbem-21466	20	44	.	.	PUNCT
fbem-21466	21	1	in	in	ADP
fbem-21466	21	2	september	september	PROPN
fbem-21466	21	3	2011	2011	NUM
fbem-21466	21	4	,	,	PUNCT
fbem-21466	21	5	it	it	PRON
fbem-21466	21	6	completed	complete	VERB
fbem-21466	21	7	the	the	DET
fbem-21466	21	8	shareholding	shareholding	NOUN
fbem-21466	21	9	reform	reform	NOUN
fbem-21466	21	10	and	and	CCONJ
fbem-21466	21	11	was	be	AUX
fbem-21466	21	12	renamed	rename	VERB
fbem-21466	21	13	liaoning	liaoning	PROPN
fbem-21466	21	14	zhenlong	zhenlong	PROPN
fbem-21466	21	15	specialty	specialty	PROPN
fbem-21466	21	16	co.	co.	PROPN
fbem-21466	21	17	,	,	PUNCT
fbem-21466	21	18	ltd	ltd	PROPN
fbem-21466	21	19	.	.	PROPN
fbem-21466	22	1	(	(	PUNCT
fbem-21466	22	2	hereinafter	hereinafter	NOUN
fbem-21466	22	3	referred	refer	VERB
fbem-21466	22	4	to	to	ADP
fbem-21466	22	5	as	as	ADP
fbem-21466	22	6	zhenlong	zhenlong	PROPN
fbem-21466	22	7	special	special	ADJ
fbem-21466	22	8	products	product	NOUN
fbem-21466	22	9	)	)	PUNCT
fbem-21466	22	10	.	.	PUNCT
fbem-21466	23	1	the	the	DET
fbem-21466	23	2	initial	initial	ADJ
fbem-21466	23	3	registered	register	VERB
fbem-21466	23	4	capital	capital	NOUN
fbem-21466	23	5	of	of	ADP
fbem-21466	23	6	the	the	DET
fbem-21466	23	7	company	company	NOUN
fbem-21466	23	8	is	be	AUX
fbem-21466	23	9	80	80	NUM
fbem-21466	23	10	million	million	NUM
fbem-21466	23	11	yuan	yuan	NOUN
fbem-21466	23	12	,	,	PUNCT
fbem-21466	23	13	and	and	CCONJ
fbem-21466	23	14	it	it	PRON
fbem-21466	23	15	is	be	AUX
fbem-21466	23	16	highly	highly	ADV
fbem-21466	23	17	competitive	competitive	ADJ
fbem-21466	23	18	in	in	ADP
fbem-21466	23	19	the	the	DET
fbem-21466	23	20	seed	seed	NOUN
fbem-21466	23	21	kernel	kernel	NOUN
fbem-21466	23	22	production	production	NOUN
fbem-21466	23	23	and	and	CCONJ
fbem-21466	23	24	processing	processing	NOUN
fbem-21466	23	25	industry	industry	NOUN
fbem-21466	23	26	,	,	PUNCT
fbem-21466	23	27	and	and	CCONJ
fbem-21466	23	28	it	it	PRON
fbem-21466	23	29	is	be	AUX
fbem-21466	23	30	the	the	DET
fbem-21466	23	31	leading	lead	VERB
fbem-21466	23	32	enterprise	enterprise	NOUN
fbem-21466	23	33	in	in	ADP
fbem-21466	23	34	the	the	DET
fbem-21466	23	35	industry	industry	NOUN
fbem-21466	23	36	.	.	PUNCT
fbem-21466	24	1	the	the	DET
fbem-21466	24	2	company	company	NOUN
fbem-21466	24	3	's	's	PART
fbem-21466	24	4	main	main	ADJ
fbem-21466	24	5	business	business	NOUN
fbem-21466	24	6	is	be	AUX
fbem-21466	24	7	the	the	DET
fbem-21466	24	8	acquisition	acquisition	NOUN
fbem-21466	24	9	,	,	PUNCT
fbem-21466	24	10	processing	processing	NOUN
fbem-21466	24	11	and	and	CCONJ
fbem-21466	24	12	sales	sale	NOUN
fbem-21466	24	13	of	of	ADP
fbem-21466	24	14	edible	edible	ADJ
fbem-21466	24	15	vegetable	vegetable	NOUN
fbem-21466	24	16	oil	oil	NOUN
fbem-21466	24	17	,	,	PUNCT
fbem-21466	24	18	pumpkin	pumpkin	ADJ
fbem-21466	24	19	seed	seed	NOUN
fbem-21466	24	20	series	series	NOUN
fbem-21466	24	21	products	product	NOUN
fbem-21466	24	22	and	and	CCONJ
fbem-21466	24	23	other	other	ADJ
fbem-21466	24	24	kernel	kernel	NOUN
fbem-21466	24	25	products	product	NOUN
fbem-21466	24	26	.	.	PUNCT
fbem-21466	25	1	the	the	DET
fbem-21466	25	2	main	main	ADJ
fbem-21466	25	3	products	product	NOUN
fbem-21466	25	4	include	include	VERB
fbem-21466	25	5	pumpkin	pumpkin	ADJ
fbem-21466	25	6	seeds	seed	NOUN
fbem-21466	25	7	,	,	PUNCT
fbem-21466	25	8	pumpkin	pumpkin	ADJ
fbem-21466	25	9	seed	seed	NOUN
fbem-21466	25	10	kernel	kernel	NOUN
fbem-21466	25	11	,	,	PUNCT
fbem-21466	25	12	almond	almond	NOUN
fbem-21466	25	13	(	(	PUNCT
fbem-21466	25	14	rated	rate	VERB
fbem-21466	25	15	as	as	ADP
fbem-21466	25	16	high	high	ADJ
fbem-21466	25	17	-	-	PUNCT
fbem-21466	25	18	quality	quality	NOUN
fbem-21466	25	19	famous	famous	ADJ
fbem-21466	25	20	brand	brand	NOUN
fbem-21466	25	21	agricultural	agricultural	ADJ
fbem-21466	25	22	products	product	NOUN
fbem-21466	25	23	in	in	ADP
fbem-21466	25	24	liaoning	liaoning	PROPN
fbem-21466	25	25	province	province	PROPN
fbem-21466	25	26	)	)	PUNCT
fbem-21466	25	27	,	,	PUNCT
fbem-21466	25	28	and	and	CCONJ
fbem-21466	25	29	various	various	ADJ
fbem-21466	25	30	seed	seed	NOUN
fbem-21466	25	31	kernel	kernel	NOUN
fbem-21466	25	32	baking	baking	NOUN
fbem-21466	25	33	products	product	NOUN
fbem-21466	25	34	,	,	PUNCT
fbem-21466	25	35	etc	etc	X
fbem-21466	25	36	.	.	X
fbem-21466	25	37	as	as	SCONJ
fbem-21466	25	38	shown	show	VERB
fbem-21466	25	39	in	in	ADP
fbem-21466	25	40	table	table	NOUN
fbem-21466	25	41	1	1	NUM
fbem-21466	25	42	,	,	PUNCT
fbem-21466	25	43	they	they	PRON
fbem-21466	25	44	are	be	AUX
fbem-21466	25	45	the	the	DET
fbem-21466	25	46	operation	operation	NOUN
fbem-21466	25	47	situation	situation	NOUN
fbem-21466	25	48	of	of	ADP
fbem-21466	25	49	zhenlong	zhenlong	PROPN
fbem-21466	25	50	's	's	PART
fbem-21466	25	51	main	main	ADJ
fbem-21466	25	52	products	product	NOUN
fbem-21466	25	53	.	.	PUNCT
fbem-21466	26	1	and	and	CCONJ
fbem-21466	26	2	the	the	DET
fbem-21466	26	3	products	product	NOUN
fbem-21466	26	4	are	be	AUX
fbem-21466	26	5	not	not	PART
fbem-21466	26	6	only	only	ADV
fbem-21466	26	7	sold	sell	VERB
fbem-21466	26	8	in	in	ADP
fbem-21466	26	9	china	china	PROPN
fbem-21466	26	10	and	and	CCONJ
fbem-21466	26	11	even	even	ADV
fbem-21466	26	12	exported	export	VERB
fbem-21466	26	13	to	to	ADP
fbem-21466	26	14	more	more	ADJ
fbem-21466	26	15	than	than	ADP
fbem-21466	26	16	20	20	NUM
fbem-21466	26	17	countries	country	NOUN
fbem-21466	26	18	and	and	CCONJ
fbem-21466	26	19	regions	region	NOUN
fbem-21466	26	20	,	,	PUNCT
fbem-21466	26	21	and	and	CCONJ
fbem-21466	26	22	mainly	mainly	ADV
fbem-21466	26	23	to	to	ADP
fbem-21466	26	24	foreign	foreign	ADJ
fbem-21466	26	25	sales	sale	NOUN
fbem-21466	26	26	,	,	PUNCT
fbem-21466	26	27	in	in	ADP
fbem-21466	26	28	the	the	DET
fbem-21466	26	29	home	home	NOUN
fbem-21466	26	30	and	and	CCONJ
fbem-21466	26	31	abroad	abroad	ADV
fbem-21466	26	32	have	have	AUX
fbem-21466	26	33	formed	form	VERB
fbem-21466	26	34	a	a	DET
fbem-21466	26	35	relatively	relatively	ADV
fbem-21466	26	36	perfect	perfect	ADJ
fbem-21466	26	37	sales	sale	NOUN
fbem-21466	26	38	network	network	NOUN
fbem-21466	26	39	system	system	NOUN
fbem-21466	26	40	.	.	PUNCT
fbem-21466	27	1	table	table	NOUN
fbem-21466	27	2	1	1	NUM
fbem-21466	27	3	.	.	PUNCT
fbem-21466	27	4	operation	operation	NOUN
fbem-21466	27	5	situation	situation	NOUN
fbem-21466	27	6	of	of	ADP
fbem-21466	27	7	products	product	NOUN
fbem-21466	27	8	accounting	account	VERB
fbem-21466	27	9	for	for	ADP
fbem-21466	27	10	more	more	ADJ
fbem-21466	27	11	than	than	ADP
fbem-21466	27	12	3	3	NUM
fbem-21466	27	13	%	%	NOUN
fbem-21466	27	14	of	of	ADP
fbem-21466	27	15	the	the	DET
fbem-21466	27	16	company	company	NOUN
fbem-21466	27	17	's	's	PART
fbem-21466	27	18	operating	operate	VERB
fbem-21466	27	19	income	income	NOUN
fbem-21466	27	20	unit	unit	NOUN
fbem-21466	27	21	:	:	PUNCT
fbem-21466	27	22	10,000	10,000	NUM
fbem-21466	27	23	yuan	yuan	NOUN
fbem-21466	27	24	2011	2011	NUM
fbem-21466	27	25	2012	2012	NUM
fbem-21466	27	26	2013	2013	NUM
fbem-21466	27	27	sales	sale	NOUN
fbem-21466	27	28	income	income	NOUN
fbem-21466	27	29	proportion	proportion	NOUN
fbem-21466	27	30	(	(	PUNCT
fbem-21466	27	31	%	%	INTJ
fbem-21466	27	32	)	)	PUNCT
fbem-21466	27	33	sales	sale	NOUN
fbem-21466	27	34	income	income	NOUN
fbem-21466	27	35	proportion	proportion	NOUN
fbem-21466	27	36	(	(	PUNCT
fbem-21466	27	37	%	%	INTJ
fbem-21466	27	38	)	)	PUNCT
fbem-21466	27	39	sales	sale	NOUN
fbem-21466	27	40	income	income	NOUN
fbem-21466	27	41	proportion	proportion	NOUN
fbem-21466	27	42	(	(	PUNCT
fbem-21466	27	43	%	%	INTJ
fbem-21466	27	44	)	)	PUNCT
fbem-21466	27	45	pumpkin	pumpkin	NOUN
fbem-21466	27	46	seed	seed	NOUN
fbem-21466	27	47	kernel	kernel	NOUN
fbem-21466	27	48	23137.76	23137.76	NUM
fbem-21466	27	49	41.80	41.80	NUM
fbem-21466	27	50	22390.84	22390.84	NUM
fbem-21466	27	51	35.95	35.95	NUM
fbem-21466	27	52	33212.35	33212.35	NUM
fbem-21466	27	53	42.36	42.36	NUM
fbem-21466	27	54	pine	pine	NOUN
fbem-21466	27	55	seed	seed	NOUN
fbem-21466	27	56	kernel	kernel	NOUN
fbem-21466	27	57	8537.20	8537.20	NUM
fbem-21466	27	58	15.42	15.42	NUM
fbem-21466	27	59	21628.16	21628.16	NUM
fbem-21466	27	60	34.73	34.73	NUM
fbem-21466	27	61	26522.71	26522.71	NUM
fbem-21466	27	62	33.83	33.83	NUM
fbem-21466	27	63	pistachio	pistachio	NOUN
fbem-21466	27	64	11243.37	11243.37	NUM
fbem-21466	27	65	20.31	20.31	NUM
fbem-21466	27	66	5695.71	5695.71	NUM
fbem-21466	27	67	9.15	9.15	NUM
fbem-21466	27	68	4331.50	4331.50	NUM
fbem-21466	27	69	5.52	5.52	NUM
fbem-21466	27	70	pumpkin	pumpkin	NOUN
fbem-21466	27	71	seed	seed	NOUN
fbem-21466	27	72	3128.27	3128.27	NUM
fbem-21466	27	73	5.65	5.65	NUM
fbem-21466	27	74	4597.30	4597.30	NUM
fbem-21466	27	75	7.38	7.38	NUM
fbem-21466	27	76	4124.23	4124.23	NUM
fbem-21466	27	77	5.26	5.26	NUM
fbem-21466	27	78	almond	almond	NOUN
fbem-21466	27	79	3579.43	3579.43	NUM
fbem-21466	27	80	6.47	6.47	NUM
fbem-21466	27	81	2359.73	2359.73	NUM
fbem-21466	27	82	3.79	3.79	NUM
fbem-21466	27	83	2633.83	2633.83	NUM
fbem-21466	27	84	3.36	3.36	NUM
fbem-21466	27	85	since	since	SCONJ
fbem-21466	27	86	the	the	DET
fbem-21466	27	87	main	main	ADJ
fbem-21466	27	88	business	business	NOUN
fbem-21466	27	89	of	of	ADP
fbem-21466	27	90	zhenlong	zhenlong	PROPN
fbem-21466	27	91	specialty	specialty	NOUN
fbem-21466	27	92	is	be	AUX
fbem-21466	27	93	mainly	mainly	ADV
fbem-21466	27	94	a	a	DET
fbem-21466	27	95	variety	variety	NOUN
fbem-21466	27	96	of	of	ADP
fbem-21466	27	97	seed	seed	NOUN
fbem-21466	27	98	products	product	NOUN
fbem-21466	27	99	,	,	PUNCT
fbem-21466	27	100	its	its	PRON
fbem-21466	27	101	inventory	inventory	NOUN
fbem-21466	27	102	is	be	AUX
fbem-21466	27	103	mainly	mainly	ADV
fbem-21466	27	104	these	these	DET
fbem-21466	27	105	products	product	NOUN
fbem-21466	27	106	,	,	PUNCT
fbem-21466	27	107	and	and	CCONJ
fbem-21466	27	108	the	the	DET
fbem-21466	27	109	inventory	inventory	NOUN
fbem-21466	27	110	is	be	AUX
fbem-21466	27	111	mostly	mostly	ADV
fbem-21466	27	112	biological	biological	ADJ
fbem-21466	27	113	assets	asset	NOUN
fbem-21466	27	114	(	(	PUNCT
fbem-21466	27	115	with	with	ADP
fbem-21466	27	116	its	its	PRON
fbem-21466	27	117	own	own	ADJ
fbem-21466	27	118	particularity	particularity	NOUN
fbem-21466	27	119	)	)	PUNCT
fbem-21466	27	120	,	,	PUNCT
fbem-21466	27	121	so	so	CCONJ
fbem-21466	27	122	there	there	PRON
fbem-21466	27	123	are	be	VERB
fbem-21466	27	124	many	many	ADJ
fbem-21466	27	125	problems	problem	NOUN
fbem-21466	27	126	in	in	ADP
fbem-21466	27	127	the	the	DET
fbem-21466	27	128	inventory	inventory	NOUN
fbem-21466	27	129	inventory	inventory	NOUN
fbem-21466	27	130	,	,	PUNCT
fbem-21466	27	131	which	which	PRON
fbem-21466	27	132	provides	provide	VERB
fbem-21466	27	133	the	the	DET
fbem-21466	27	134	possibility	possibility	NOUN
fbem-21466	27	135	for	for	SCONJ
fbem-21466	27	136	the	the	DET
fbem-21466	27	137	company	company	NOUN
fbem-21466	27	138	to	to	PART
fbem-21466	27	139	make	make	VERB
fbem-21466	27	140	use	use	NOUN
fbem-21466	27	141	of	of	ADP
fbem-21466	27	142	the	the	DET
fbem-21466	27	143	inventory	inventory	NOUN
fbem-21466	27	144	.	.	PUNCT
fbem-21466	28	1	zhenlong	zhenlong	PROPN
fbem-21466	28	2	specialty	specialty	PROPN
fbem-21466	28	3	also	also	ADV
fbem-21466	28	4	takes	take	VERB
fbem-21466	28	5	advantage	advantage	NOUN
fbem-21466	28	6	of	of	ADP
fbem-21466	28	7	the	the	DET
fbem-21466	28	8	characteristics	characteristic	NOUN
fbem-21466	28	9	of	of	ADP
fbem-21466	28	10	inventory	inventory	NOUN
fbem-21466	28	11	inventory	inventory	NOUN
fbem-21466	28	12	difficulties	difficulty	NOUN
fbem-21466	28	13	to	to	PART
fbem-21466	28	14	increase	increase	VERB
fbem-21466	28	15	profits	profit	NOUN
fbem-21466	28	16	,	,	PUNCT
fbem-21466	28	17	in	in	ADP
fbem-21466	28	18	order	order	NOUN
fbem-21466	28	19	to	to	PART
fbem-21466	28	20	achieve	achieve	VERB
fbem-21466	28	21	the	the	DET
fbem-21466	28	22	purpose	purpose	NOUN
fbem-21466	28	23	of	of	ADP
fbem-21466	28	24	ipo	ipo	NOUN
fbem-21466	28	25	listing	listing	NOUN
fbem-21466	28	26	.	.	PUNCT
fbem-21466	29	1	2.2	2.2	NUM
fbem-21466	29	2	.	.	PUNCT
fbem-21466	29	3	zhenlong	zhenlong	PROPN
fbem-21466	29	4	specialty	specialty	PROPN
fbem-21466	29	5	financial	financial	PROPN
fbem-21466	29	6	fraud	fraud	NOUN
fbem-21466	29	7	event	event	NOUN
fbem-21466	29	8	cause	cause	VERB
fbem-21466	29	9	analysis	analysis	NOUN
fbem-21466	29	10	in	in	ADP
fbem-21466	29	11	order	order	NOUN
fbem-21466	29	12	to	to	PART
fbem-21466	29	13	achieve	achieve	VERB
fbem-21466	29	14	ipo	ipo	NOUN
fbem-21466	29	15	,	,	PUNCT
fbem-21466	29	16	zhenlong	zhenlong	PROPN
fbem-21466	29	17	specialty	specialty	NOUN
fbem-21466	29	18	in	in	ADP
fbem-21466	29	19	the	the	DET
fbem-21466	29	20	four	four	NUM
fbem-21466	29	21	prospectus	prospectus	NOUN
fbem-21466	29	22	delivered	deliver	VERB
fbem-21466	29	23	to	to	ADP
fbem-21466	29	24	the	the	DET
fbem-21466	29	25	csrc	csrc	NOUN
fbem-21466	29	26	have	have	AUX
fbem-21466	29	27	inflated	inflate	VERB
fbem-21466	29	28	profits	profit	NOUN
fbem-21466	29	29	,	,	PUNCT
fbem-21466	29	30	inflated	inflate	VERB
fbem-21466	29	31	inventory	inventory	NOUN
fbem-21466	29	32	and	and	CCONJ
fbem-21466	29	33	other	other	ADJ
fbem-21466	29	34	behaviors	behavior	NOUN
fbem-21466	29	35	,	,	PUNCT
fbem-21466	29	36	and	and	CCONJ
fbem-21466	29	37	was	be	AUX
fbem-21466	29	38	finally	finally	ADV
fbem-21466	29	39	fined	fine	VERB
fbem-21466	29	40	by	by	ADP
fbem-21466	29	41	the	the	DET
fbem-21466	29	42	top	top	NOUN
fbem-21466	29	43	of	of	ADP
fbem-21466	29	44	600,000	600,000	NUM
fbem-21466	29	45	yuan	yuan	NOUN
fbem-21466	29	46	from	from	ADP
fbem-21466	29	47	the	the	DET
fbem-21466	29	48	csrc	csrc	NOUN
fbem-21466	29	49	.	.	PUNCT
fbem-21466	30	1	however	however	ADV
fbem-21466	30	2	,	,	PUNCT
fbem-21466	30	3	as	as	ADP
fbem-21466	30	4	an	an	DET
fbem-21466	30	5	audit	audit	NOUN
fbem-21466	30	6	institution	institution	NOUN
fbem-21466	30	7	,	,	PUNCT
fbem-21466	30	8	ruihua	ruihua	NOUN
fbem-21466	30	9	accounting	accounting	NOUN
fbem-21466	30	10	firm	firm	NOUN
fbem-21466	30	11	issued	issue	VERB
fbem-21466	30	12	a	a	DET
fbem-21466	30	13	standard	standard	ADJ
fbem-21466	30	14	unqualified	unqualified	ADJ
fbem-21466	30	15	opinion	opinion	NOUN
fbem-21466	30	16	,	,	PUNCT
fbem-21466	30	17	so	so	CCONJ
fbem-21466	30	18	it	it	PRON
fbem-21466	30	19	was	be	AUX
fbem-21466	30	20	also	also	ADV
fbem-21466	30	21	asked	ask	VERB
fbem-21466	30	22	by	by	ADP
fbem-21466	30	23	the	the	DET
fbem-21466	30	24	csrc	csrc	NOUN
fbem-21466	30	25	to	to	PART
fbem-21466	30	26	suspend	suspend	VERB
fbem-21466	30	27	business	business	NOUN
fbem-21466	30	28	for	for	ADP
fbem-21466	30	29	rectification	rectification	NOUN
fbem-21466	30	30	,	,	PUNCT
fbem-21466	30	31	and	and	CCONJ
fbem-21466	30	32	imposed	impose	VERB
fbem-21466	30	33	a	a	DET
fbem-21466	30	34	fine	fine	NOUN
fbem-21466	30	35	of	of	ADP
fbem-21466	30	36	2.6	2.6	NUM
fbem-21466	30	37	million	million	NUM
fbem-21466	30	38	yuan	yuan	NOUN
fbem-21466	30	39	.	.	PUNCT
fbem-21466	31	1	2.2.1	2.2.1	NUM
fbem-21466	31	2	.	.	PUNCT
fbem-21466	32	1	the	the	DET
fbem-21466	32	2	zhenlong	zhenlong	PROPN
fbem-21466	32	3	specialty	specialty	NOUN
fbem-21466	32	4	industry	industry	NOUN
fbem-21466	32	5	practices	practice	NOUN
fbem-21466	32	6	fraud	fraud	NOUN
fbem-21466	32	7	from	from	ADP
fbem-21466	32	8	2011	2011	NUM
fbem-21466	32	9	to	to	ADP
fbem-21466	32	10	2014	2014	NUM
fbem-21466	32	11	,	,	PUNCT
fbem-21466	32	12	the	the	DET
fbem-21466	32	13	raw	raw	ADJ
fbem-21466	32	14	materials	material	NOUN
fbem-21466	32	15	of	of	ADP
fbem-21466	32	16	zhenlong	zhenlong	PROPN
fbem-21466	32	17	specialty	specialty	NOUN
fbem-21466	32	18	accounted	account	VERB
fbem-21466	32	19	for	for	ADP
fbem-21466	32	20	a	a	DET
fbem-21466	32	21	large	large	ADJ
fbem-21466	32	22	proportion	proportion	NOUN
fbem-21466	32	23	in	in	ADP
fbem-21466	32	24	the	the	DET
fbem-21466	32	25	operating	operating	NOUN
fbem-21466	32	26	cost	cost	NOUN
fbem-21466	32	27	,	,	PUNCT
fbem-21466	32	28	and	and	CCONJ
fbem-21466	32	29	even	even	ADV
fbem-21466	32	30	reached	reach	VERB
fbem-21466	32	31	91	91	NUM
fbem-21466	32	32	%	%	NOUN
fbem-21466	32	33	in	in	ADP
fbem-21466	32	34	2014	2014	NUM
fbem-21466	32	35	.	.	PUNCT
fbem-21466	33	1	therefore	therefore	ADV
fbem-21466	33	2	,	,	PUNCT
fbem-21466	33	3	the	the	DET
fbem-21466	33	4	employees	employee	NOUN
fbem-21466	33	5	of	of	ADP
fbem-21466	33	6	zhenlong	zhenlong	PROPN
fbem-21466	33	7	specialty	specialty	PROPN
fbem-21466	33	8	artificially	artificially	ADV
fbem-21466	33	9	modified	modify	VERB
fbem-21466	33	10	the	the	DET
fbem-21466	33	11	purchase	purchase	NOUN
fbem-21466	33	12	price	price	NOUN
fbem-21466	33	13	list	list	NOUN
fbem-21466	33	14	of	of	ADP
fbem-21466	33	15	raw	raw	ADJ
fbem-21466	33	16	materials	material	NOUN
fbem-21466	33	17	and	and	CCONJ
fbem-21466	33	18	raw	raw	ADJ
fbem-21466	33	19	materials	material	NOUN
fbem-21466	33	20	,	,	PUNCT
fbem-21466	33	21	making	make	VERB
fbem-21466	33	22	it	it	PRON
fbem-21466	33	23	lower	low	ADJ
fbem-21466	33	24	than	than	ADP
fbem-21466	33	25	the	the	DET
fbem-21466	33	26	actual	actual	ADJ
fbem-21466	33	27	purchasing	purchase	VERB
fbem-21466	33	28	unit	unit	NOUN
fbem-21466	33	29	price	price	NOUN
fbem-21466	33	30	to	to	PART
fbem-21466	33	31	reduce	reduce	VERB
fbem-21466	33	32	the	the	DET
fbem-21466	33	33	operating	operating	NOUN
fbem-21466	33	34	cost	cost	NOUN
fbem-21466	33	35	and	and	CCONJ
fbem-21466	33	36	thus	thus	ADV
fbem-21466	33	37	inflated	inflate	VERB
fbem-21466	33	38	profits	profit	NOUN
fbem-21466	33	39	.	.	PUNCT
fbem-21466	34	1	as	as	SCONJ
fbem-21466	34	2	shown	show	VERB
fbem-21466	34	3	in	in	ADP
fbem-21466	34	4	table	table	NOUN
fbem-21466	34	5	2	2	NUM
fbem-21466	34	6	,	,	PUNCT
fbem-21466	34	7	pumpkin	pumpkin	ADJ
fbem-21466	34	8	seeds	seed	NOUN
fbem-21466	34	9	,	,	PUNCT
fbem-21466	34	10	pine	pine	ADJ
fbem-21466	34	11	seeds	seed	NOUN
fbem-21466	34	12	and	and	CCONJ
fbem-21466	34	13	sunflower	sunflower	NOUN
fbem-21466	34	14	seeds	seed	NOUN
fbem-21466	34	15	are	be	AUX
fbem-21466	34	16	all	all	PRON
fbem-21466	34	17	raw	raw	ADJ
fbem-21466	34	18	materials	material	NOUN
fbem-21466	34	19	with	with	ADP
fbem-21466	34	20	small	small	ADJ
fbem-21466	34	21	particles	particle	NOUN
fbem-21466	34	22	that	that	PRON
fbem-21466	34	23	are	be	AUX
fbem-21466	34	24	difficult	difficult	ADJ
fbem-21466	34	25	to	to	PART
fbem-21466	34	26	conduct	conduct	VERB
fbem-21466	34	27	quality	quality	NOUN
fbem-21466	34	28	testing	testing	NOUN
fbem-21466	34	29	.	.	PUNCT
fbem-21466	35	1	moreover	moreover	ADV
fbem-21466	35	2	,	,	PUNCT
fbem-21466	35	3	the	the	DET
fbem-21466	35	4	raw	raw	ADJ
fbem-21466	35	5	materials	material	NOUN
fbem-21466	35	6	of	of	ADP
fbem-21466	35	7	zhenlong	zhenlong	PROPN
fbem-21466	35	8	specialty	specialty	PROPN
fbem-21466	35	9	are	be	AUX
fbem-21466	35	10	concentrated	concentrate	VERB
fbem-21466	35	11	in	in	ADP
fbem-21466	35	12	stacking	stack	VERB
fbem-21466	35	13	inventory	inventory	NOUN
fbem-21466	35	14	,	,	PUNCT
fbem-21466	35	15	while	while	SCONJ
fbem-21466	35	16	the	the	DET
fbem-21466	35	17	inventory	inventory	NOUN
fbem-21466	35	18	of	of	ADP
fbem-21466	35	19	seed	seed	NOUN
fbem-21466	35	20	kernel	kernel	NOUN
fbem-21466	35	21	is	be	AUX
fbem-21466	35	22	susceptible	susceptible	ADJ
fbem-21466	35	23	to	to	ADP
fbem-21466	35	24	the	the	DET
fbem-21466	35	25	temperature	temperature	NOUN
fbem-21466	35	26	and	and	CCONJ
fbem-21466	35	27	humidity	humidity	NOUN
fbem-21466	35	28	of	of	ADP
fbem-21466	35	29	the	the	DET
fbem-21466	35	30	storage	storage	NOUN
fbem-21466	35	31	environment	environment	NOUN
fbem-21466	35	32	,	,	PUNCT
fbem-21466	35	33	and	and	CCONJ
fbem-21466	35	34	mildew	mildew	NOUN
fbem-21466	35	35	and	and	CCONJ
fbem-21466	35	36	deterioration	deterioration	NOUN
fbem-21466	35	37	occurs	occur	VERB
fbem-21466	35	38	.	.	PUNCT
fbem-21466	36	1	the	the	DET
fbem-21466	36	2	personnel	personnel	NOUN
fbem-21466	36	3	of	of	ADP
fbem-21466	36	4	zhenlong	zhenlong	PROPN
fbem-21466	36	5	specialty	specialty	NOUN
fbem-21466	36	6	products	product	NOUN
fbem-21466	36	7	have	have	AUX
fbem-21466	36	8	found	find	VERB
fbem-21466	36	9	mildew	mildew	NOUN
fbem-21466	36	10	and	and	CCONJ
fbem-21466	36	11	deterioration	deterioration	NOUN
fbem-21466	36	12	in	in	ADP
fbem-21466	36	13	the	the	DET
fbem-21466	36	14	inventory	inventory	NOUN
fbem-21466	36	15	inventory	inventory	NOUN
fbem-21466	36	16	,	,	PUNCT
fbem-21466	36	17	but	but	CCONJ
fbem-21466	36	18	did	do	AUX
fbem-21466	36	19	not	not	PART
fbem-21466	36	20	do	do	VERB
fbem-21466	36	21	the	the	DET
fbem-21466	36	22	corresponding	corresponding	ADJ
fbem-21466	36	23	accounting	accounting	NOUN
fbem-21466	36	24	treatment	treatment	NOUN
fbem-21466	36	25	and	and	CCONJ
fbem-21466	36	26	confirm	confirm	VERB
fbem-21466	36	27	the	the	DET
fbem-21466	36	28	loss	loss	NOUN
fbem-21466	36	29	,	,	PUNCT
fbem-21466	36	30	but	but	CCONJ
fbem-21466	36	31	stacked	stack	VERB
fbem-21466	36	32	them	they	PRON
fbem-21466	36	33	in	in	ADP
fbem-21466	36	34	the	the	DET
fbem-21466	36	35	stacking	stacking	NOUN
fbem-21466	36	36	center	center	NOUN
fbem-21466	36	37	to	to	PART
fbem-21466	36	38	hide	hide	VERB
fbem-21466	36	39	the	the	DET
fbem-21466	36	40	fact	fact	NOUN
fbem-21466	36	41	of	of	ADP
fbem-21466	36	42	moldy	moldy	ADJ
fbem-21466	36	43	inventory	inventory	NOUN
fbem-21466	36	44	and	and	CCONJ
fbem-21466	36	45	achieve	achieve	VERB
fbem-21466	36	46	the	the	DET
fbem-21466	36	47	situation	situation	NOUN
fbem-21466	36	48	of	of	ADP
fbem-21466	36	49	inflated	inflated	ADJ
fbem-21466	36	50	inventory	inventory	NOUN
fbem-21466	36	51	and	and	CCONJ
fbem-21466	36	52	profit	profit	NOUN
fbem-21466	36	53	.	.	PUNCT
fbem-21466	37	1	table	table	NOUN
fbem-21466	37	2	2	2	NUM
fbem-21466	37	3	.	.	PUNCT
fbem-21466	37	4	changes	change	NOUN
fbem-21466	37	5	in	in	ADP
fbem-21466	37	6	raw	raw	ADJ
fbem-21466	37	7	material	material	NOUN
fbem-21466	37	8	prices	price	NOUN
fbem-21466	37	9	unit	unit	NOUN
fbem-21466	37	10	:	:	PUNCT
fbem-21466	37	11	yuan	yuan	NOUN
fbem-21466	37	12	raw	raw	ADJ
fbem-21466	37	13	and	and	CCONJ
fbem-21466	37	14	processed	process	VERB
fbem-21466	37	15	material	material	NOUN
fbem-21466	37	16	2011	2011	NUM
fbem-21466	37	17	2012	2012	NUM
fbem-21466	37	18	2013	2013	NUM
fbem-21466	37	19	pumpkin	pumpkin	NOUN
fbem-21466	37	20	seed	seed	NOUN
fbem-21466	37	21	1.13	1.13	NUM
fbem-21466	37	22	0.96	0.96	NUM
fbem-21466	37	23	1.28	1.28	NUM
fbem-21466	37	24	pine	pine	NOUN
fbem-21466	37	25	nut	nut	NOUN
fbem-21466	37	26	1.96	1.96	NUM
fbem-21466	37	27	2.24	2.24	NUM
fbem-21466	37	28	3.08	3.08	NUM
fbem-21466	37	29	pistachio	pistachio	NOUN
fbem-21466	37	30	3.70	3.70	NUM
fbem-21466	37	31	3.43	3.43	NUM
fbem-21466	37	32	4.40	4.40	NUM
fbem-21466	37	33	apricot	apricot	PROPN
fbem-21466	37	34	pit	pit	NOUN
fbem-21466	37	35	0.46	0.46	NUM
fbem-21466	37	36	0.68	0.68	NUM
fbem-21466	37	37	0.65	0.65	NUM
fbem-21466	37	38	sunflower	sunflower	NOUN
fbem-21466	37	39	seeds	seed	NOUN
fbem-21466	37	40	0.40	0.40	NUM
fbem-21466	37	41	0.37	0.37	NUM
fbem-21466	37	42	0.36	0.36	NUM
fbem-21466	37	43	wheat	wheat	NOUN
fbem-21466	37	44	flour	flour	NOUN
fbem-21466	37	45	0.34	0.34	NUM
fbem-21466	37	46	0.36	0.36	NUM
fbem-21466	37	47	0.39	0.39	NUM
fbem-21466	37	48	data	datum	NOUN
fbem-21466	37	49	source	source	NOUN
fbem-21466	37	50	:	:	PUNCT
fbem-21466	37	51	prospectus	prospectus	NOUN
fbem-21466	37	52	of	of	ADP
fbem-21466	37	53	liaoning	liaoning	PROPN
fbem-21466	37	54	zhenlong	zhenlong	PROPN
fbem-21466	37	55	specialty	specialty	PROPN
fbem-21466	37	56	co.	co.	PROPN
fbem-21466	37	57	,	,	PUNCT
fbem-21466	37	58	ltd	ltd	PROPN
fbem-21466	37	59	.	.	PROPN
fbem-21466	37	60	,	,	PUNCT
fbem-21466	37	61	ipo	ipo	PROPN
fbem-21466	37	62	long	long	ADJ
fbem-21466	37	63	specialty	specialty	NOUN
fbem-21466	37	64	also	also	ADV
fbem-21466	37	65	invented	invent	VERB
fbem-21466	37	66	its	its	PRON
fbem-21466	37	67	production	production	NOUN
fbem-21466	37	68	process	process	NOUN
fbem-21466	37	69	,	,	PUNCT
fbem-21466	37	70	the	the	DET
fbem-21466	37	71	prospectus	prospectus	NOUN
fbem-21466	37	72	said	say	VERB
fbem-21466	37	73	the	the	DET
fbem-21466	37	74	company	company	NOUN
fbem-21466	37	75	is	be	AUX
fbem-21466	37	76	the	the	DET
fbem-21466	37	77	purchase	purchase	NOUN
fbem-21466	37	78	of	of	ADP
fbem-21466	37	79	pumpkin	pumpkin	ADJ
fbem-21466	37	80	seeds	seed	NOUN
fbem-21466	37	81	,	,	PUNCT
fbem-21466	37	82	sunflower	sunflower	NOUN
fbem-21466	37	83	seeds	seed	NOUN
fbem-21466	37	84	as	as	ADP
fbem-21466	37	85	raw	raw	ADJ
fbem-21466	37	86	materials	material	NOUN
fbem-21466	37	87	,	,	PUNCT
fbem-21466	37	88	after	after	ADP
fbem-21466	37	89	reprocessing	reprocess	VERB
fbem-21466	37	90	and	and	CCONJ
fbem-21466	37	91	deep	deep	ADJ
fbem-21466	37	92	processing	processing	NOUN
fbem-21466	37	93	of	of	ADP
fbem-21466	37	94	foreign	foreign	ADJ
fbem-21466	37	95	sales	sale	NOUN
fbem-21466	37	96	,	,	PUNCT
fbem-21466	37	97	but	but	CCONJ
fbem-21466	37	98	actually	actually	ADV
fbem-21466	37	99	purchase	purchase	VERB
fbem-21466	37	100	lung	lung	NOUN
fbem-21466	37	101	specialty	specialty	NOUN
fbem-21466	37	102	is	be	AUX
fbem-21466	37	103	directly	directly	ADV
fbem-21466	37	104	after	after	ADP
fbem-21466	37	105	the	the	DET
fbem-21466	37	106	packaging	packaging	NOUN
fbem-21466	37	107	sales	sale	NOUN
fbem-21466	37	108	,	,	PUNCT
fbem-21466	37	109	such	such	ADJ
fbem-21466	37	110	fictional	fictional	ADJ
fbem-21466	37	111	production	production	NOUN
fbem-21466	37	112	process	process	NOUN
fbem-21466	37	113	of	of	ADP
fbem-21466	37	114	raw	raw	ADJ
fbem-21466	37	115	materials	material	NOUN
fbem-21466	37	116	low	low	ADJ
fbem-21466	37	117	unit	unit	NOUN
fbem-21466	37	118	price	price	NOUN
fbem-21466	37	119	359	359	NUM
fbem-21466	37	120	but	but	CCONJ
fbem-21466	37	121	high	high	ADJ
fbem-21466	37	122	price	price	NOUN
fbem-21466	37	123	to	to	PART
fbem-21466	37	124	make	make	VERB
fbem-21466	37	125	a	a	DET
fbem-21466	37	126	reasonable	reasonable	ADJ
fbem-21466	37	127	explanation	explanation	NOUN
fbem-21466	37	128	.	.	PUNCT
fbem-21466	38	1	the	the	DET
fbem-21466	38	2	fictitious	fictitious	ADJ
fbem-21466	38	3	production	production	NOUN
fbem-21466	38	4	process	process	NOUN
fbem-21466	38	5	leads	lead	VERB
fbem-21466	38	6	to	to	ADP
fbem-21466	38	7	the	the	DET
fbem-21466	38	8	increased	increase	VERB
fbem-21466	38	9	production	production	NOUN
fbem-21466	38	10	cost	cost	NOUN
fbem-21466	38	11	,	,	PUNCT
fbem-21466	38	12	zhenlong	zhenlong	PROPN
fbem-21466	38	13	specialty	specialty	NOUN
fbem-21466	38	14	said	say	VERB
fbem-21466	38	15	because	because	SCONJ
fbem-21466	38	16	of	of	ADP
fbem-21466	38	17	the	the	DET
fbem-21466	38	18	advanced	advanced	ADJ
fbem-21466	38	19	production	production	NOUN
fbem-21466	38	20	and	and	CCONJ
fbem-21466	38	21	processing	processing	NOUN
fbem-21466	38	22	technology	technology	NOUN
fbem-21466	38	23	to	to	PART
fbem-21466	38	24	achieve	achieve	VERB
fbem-21466	38	25	the	the	DET
fbem-21466	38	26	high	high	ADJ
fbem-21466	38	27	capacity	capacity	NOUN
fbem-21466	38	28	utilization	utilization	NOUN
fbem-21466	38	29	rate	rate	NOUN
fbem-21466	38	30	,	,	PUNCT
fbem-21466	38	31	but	but	CCONJ
fbem-21466	38	32	in	in	ADP
fbem-21466	38	33	fact	fact	NOUN
fbem-21466	38	34	the	the	DET
fbem-21466	38	35	company	company	NOUN
fbem-21466	38	36	does	do	AUX
fbem-21466	38	37	not	not	PART
fbem-21466	38	38	have	have	VERB
fbem-21466	38	39	these	these	DET
fbem-21466	38	40	processing	processing	NOUN
fbem-21466	38	41	technology	technology	NOUN
fbem-21466	38	42	.	.	PUNCT
fbem-21466	39	1	2.2.2	2.2.2	X
fbem-21466	39	2	.	.	PUNCT
fbem-21466	40	1	the	the	DET
fbem-21466	40	2	help	help	NOUN
fbem-21466	40	3	of	of	ADP
fbem-21466	40	4	ruihua	ruihua	PROPN
fbem-21466	40	5	firm	firm	NOUN
fbem-21466	40	6	table	table	NOUN
fbem-21466	40	7	3	3	NUM
fbem-21466	40	8	.	.	PUNCT
fbem-21466	41	1	changes	change	NOUN
fbem-21466	41	2	in	in	ADP
fbem-21466	41	3	the	the	DET
fbem-21466	41	4	proportion	proportion	NOUN
fbem-21466	41	5	of	of	ADP
fbem-21466	41	6	foreign	foreign	ADJ
fbem-21466	41	7	sales	sale	NOUN
fbem-21466	41	8	revenue	revenue	NOUN
fbem-21466	41	9	to	to	ADP
fbem-21466	41	10	the	the	DET
fbem-21466	41	11	total	total	ADJ
fbem-21466	41	12	sales	sale	NOUN
fbem-21466	41	13	revenue	revenue	NOUN
fbem-21466	41	14	of	of	ADP
fbem-21466	41	15	zhenlong	zhenlong	PROPN
fbem-21466	41	16	specialty	specialty	NOUN
fbem-21466	41	17	products	product	NOUN
fbem-21466	41	18	sales	sale	NOUN
fbem-21466	41	19	mode	mode	NOUN
fbem-21466	41	20	in	in	ADP
fbem-21466	41	21	2011	2011	NUM
fbem-21466	41	22	,	,	PUNCT
fbem-21466	41	23	in	in	ADP
fbem-21466	41	24	2012	2012	NUM
fbem-21466	41	25	,	,	PUNCT
fbem-21466	41	26	in	in	ADP
fbem-21466	41	27	2013	2013	NUM
fbem-21466	41	28	,	,	PUNCT
fbem-21466	41	29	income	income	NOUN
fbem-21466	41	30	(	(	PUNCT
fbem-21466	41	31	10,000	10,000	NUM
fbem-21466	41	32	yuan	yuan	NOUN
fbem-21466	41	33	)	)	PUNCT
fbem-21466	41	34	scale	scale	NOUN
fbem-21466	41	35	(	(	PUNCT
fbem-21466	41	36	%	%	INTJ
fbem-21466	41	37	)	)	PUNCT
fbem-21466	41	38	income	income	NOUN
fbem-21466	41	39	(	(	PUNCT
fbem-21466	41	40	10,000	10,000	NUM
fbem-21466	41	41	yuan	yuan	NOUN
fbem-21466	41	42	)	)	PUNCT
fbem-21466	41	43	scale	scale	NOUN
fbem-21466	41	44	(	(	PUNCT
fbem-21466	41	45	%	%	INTJ
fbem-21466	41	46	)	)	PUNCT
fbem-21466	41	47	income	income	NOUN
fbem-21466	41	48	(	(	PUNCT
fbem-21466	41	49	10,000	10,000	NUM
fbem-21466	41	50	yuan	yuan	NOUN
fbem-21466	41	51	)	)	PUNCT
fbem-21466	41	52	scale	scale	NOUN
fbem-21466	41	53	(	(	PUNCT
fbem-21466	41	54	%	%	INTJ
fbem-21466	41	55	)	)	PUNCT
fbem-21466	41	56	foreign	foreign	ADJ
fbem-21466	41	57	sales	sale	NOUN
fbem-21466	41	58	39152.95	39152.95	NUM
fbem-21466	41	59	70.73	70.73	NUM
fbem-21466	41	60	45619.67	45619.67	NUM
fbem-21466	41	61	73.25	73.25	NUM
fbem-21466	41	62	66166.1	66166.1	NUM
fbem-21466	41	63	84.4	84.4	NUM
fbem-21466	41	64	total	total	ADJ
fbem-21466	41	65	sales	sale	NOUN
fbem-21466	41	66	55359.16	55359.16	NUM
fbem-21466	41	67	—	—	PUNCT
fbem-21466	41	68	—	—	PUNCT
fbem-21466	41	69	62275.35	62275.35	NUM
fbem-21466	41	70	—	—	PUNCT
fbem-21466	41	71	—	—	PUNCT
fbem-21466	41	72	78399.45	78399.45	NUM
fbem-21466	41	73	—	—	PUNCT
fbem-21466	41	74	—	—	PUNCT
fbem-21466	41	75	data	datum	NOUN
fbem-21466	41	76	source	source	NOUN
fbem-21466	41	77	:	:	PUNCT
fbem-21466	41	78	prospectus	prospectus	NOUN
fbem-21466	41	79	of	of	ADP
fbem-21466	41	80	liaoning	liaoning	PROPN
fbem-21466	41	81	zhenlong	zhenlong	PROPN
fbem-21466	41	82	specialty	specialty	PROPN
fbem-21466	41	83	co.	co.	PROPN
fbem-21466	41	84	,	,	PUNCT
fbem-21466	41	85	ltd	ltd	PROPN
fbem-21466	41	86	.	.	PROPN
fbem-21466	41	87	,	,	PUNCT
fbem-21466	41	88	ipo	ipo	PROPN
fbem-21466	41	89	most	most	ADJ
fbem-21466	41	90	,	,	PUNCT
fbem-21466	41	91	first	first	ADV
fbem-21466	41	92	of	of	ADP
fbem-21466	41	93	all	all	PRON
fbem-21466	41	94	,	,	PUNCT
fbem-21466	41	95	according	accord	VERB
fbem-21466	41	96	to	to	ADP
fbem-21466	41	97	table	table	NOUN
fbem-21466	41	98	3	3	NUM
fbem-21466	41	99	,	,	PUNCT
fbem-21466	41	100	vibration	vibration	NOUN
fbem-21466	41	101	long	long	ADJ
fbem-21466	41	102	specialty	specialty	NOUN
fbem-21466	41	103	export	export	NOUN
fbem-21466	41	104	sales	sale	NOUN
fbem-21466	41	105	revenue	revenue	NOUN
fbem-21466	41	106	in	in	ADP
fbem-21466	41	107	the	the	DET
fbem-21466	41	108	proportion	proportion	NOUN
fbem-21466	41	109	of	of	ADP
fbem-21466	41	110	the	the	DET
fbem-21466	41	111	total	total	ADJ
fbem-21466	41	112	sales	sale	NOUN
fbem-21466	41	113	revenue	revenue	NOUN
fbem-21466	41	114	,	,	PUNCT
fbem-21466	41	115	the	the	DET
fbem-21466	41	116	proportion	proportion	NOUN
fbem-21466	41	117	is	be	AUX
fbem-21466	41	118	70.73	70.73	NUM
fbem-21466	41	119	%	%	NOUN
fbem-21466	41	120	in	in	ADP
fbem-21466	41	121	2011	2011	NUM
fbem-21466	41	122	,	,	PUNCT
fbem-21466	41	123	and	and	CCONJ
fbem-21466	41	124	in	in	ADP
fbem-21466	41	125	2013	2013	NUM
fbem-21466	41	126	increased	increase	VERB
fbem-21466	41	127	to	to	ADP
fbem-21466	41	128	84.4	84.4	NUM
fbem-21466	41	129	%	%	NOUN
fbem-21466	41	130	(	(	PUNCT
fbem-21466	41	131	up	up	ADV
fbem-21466	41	132	13.67	13.67	NUM
fbem-21466	41	133	%	%	NOUN
fbem-21466	41	134	)	)	PUNCT
fbem-21466	41	135	,	,	PUNCT
fbem-21466	41	136	but	but	CCONJ
fbem-21466	41	137	the	the	DET
fbem-21466	41	138	international	international	ADJ
fbem-21466	41	139	market	market	NOUN
fbem-21466	41	140	industry	industry	NOUN
fbem-21466	41	141	as	as	ADP
fbem-21466	41	142	a	a	DET
fbem-21466	41	143	whole	whole	ADJ
fbem-21466	41	144	form	form	NOUN
fbem-21466	41	145	is	be	AUX
fbem-21466	41	146	not	not	PART
fbem-21466	41	147	warming	warm	VERB
fbem-21466	41	148	,	,	PUNCT
fbem-21466	41	149	the	the	DET
fbem-21466	41	150	relevant	relevant	ADJ
fbem-21466	41	151	auditors	auditor	NOUN
fbem-21466	41	152	of	of	ADP
fbem-21466	41	153	vibration	vibration	NOUN
fbem-21466	41	154	long	long	ADJ
fbem-21466	41	155	specialty	specialty	NOUN
fbem-21466	41	156	sales	sale	NOUN
fbem-21466	41	157	revenue	revenue	NOUN
fbem-21466	41	158	and	and	CCONJ
fbem-21466	41	159	the	the	DET
fbem-21466	41	160	international	international	ADJ
fbem-21466	41	161	trend	trend	NOUN
fbem-21466	41	162	of	of	ADP
fbem-21466	41	163	increasing	increase	VERB
fbem-21466	41	164	trend	trend	NOUN
fbem-21466	41	165	has	have	VERB
fbem-21466	41	166	no	no	DET
fbem-21466	41	167	due	due	ADJ
fbem-21466	41	168	professional	professional	ADJ
fbem-21466	41	169	skepticism	skepticism	NOUN
fbem-21466	41	170	,	,	PUNCT
fbem-21466	41	171	and	and	CCONJ
fbem-21466	41	172	not	not	PART
fbem-21466	41	173	seriously	seriously	ADV
fbem-21466	41	174	.	.	PUNCT
fbem-21466	42	1	second	second	ADJ
fbem-21466	42	2	,	,	PUNCT
fbem-21466	42	3	according	accord	VERB
fbem-21466	42	4	to	to	ADP
fbem-21466	42	5	the	the	DET
fbem-21466	42	6	csrc	csrc	NOUN
fbem-21466	42	7	of	of	ADP
fbem-21466	42	8	the	the	DET
fbem-21466	42	9	punishment	punishment	NOUN
fbem-21466	42	10	of	of	ADP
fbem-21466	42	11	vibration	vibration	NOUN
fbem-21466	42	12	long	long	ADJ
fbem-21466	42	13	specialty	specialty	NOUN
fbem-21466	42	14	,	,	PUNCT
fbem-21466	42	15	vibration	vibration	NOUN
fbem-21466	42	16	long	long	ADJ
fbem-21466	42	17	specialty	specialty	NOUN
fbem-21466	42	18	by	by	ADP
fbem-21466	42	19	the	the	DET
fbem-21466	42	20	way	way	NOUN
fbem-21466	42	21	of	of	ADP
fbem-21466	42	22	inflated	inflated	ADJ
fbem-21466	42	23	accounts	account	NOUN
fbem-21466	42	24	receivable	receivable	ADJ
fbem-21466	42	25	to	to	PART
fbem-21466	42	26	adjust	adjust	VERB
fbem-21466	42	27	fictitious	fictitious	ADJ
fbem-21466	42	28	overseas	overseas	ADJ
fbem-21466	42	29	sales	sale	NOUN
fbem-21466	42	30	contract	contract	NOUN
fbem-21466	42	31	to	to	PART
fbem-21466	42	32	increase	increase	VERB
fbem-21466	42	33	sales	sale	NOUN
fbem-21466	42	34	revenue	revenue	NOUN
fbem-21466	42	35	,	,	PUNCT
fbem-21466	42	36	and	and	CCONJ
fbem-21466	42	37	the	the	DET
fbem-21466	42	38	certified	certified	ADJ
fbem-21466	42	39	public	public	ADJ
fbem-21466	42	40	accountants	accountant	NOUN
fbem-21466	42	41	in	in	ADP
fbem-21466	42	42	2011	2011	NUM
fbem-21466	42	43	-	-	SYM
fbem-21466	42	44	2013	2013	NUM
fbem-21466	42	45	operating	operating	NOUN
fbem-21466	42	46	revenue	revenue	NOUN
fbem-21466	42	47	audit	audit	NOUN
fbem-21466	42	48	has	have	VERB
fbem-21466	42	49	no	no	DET
fbem-21466	42	50	professional	professional	ADJ
fbem-21466	42	51	doubt	doubt	NOUN
fbem-21466	42	52	,	,	PUNCT
fbem-21466	42	53	performance	performance	NOUN
fbem-21466	42	54	in	in	ADP
fbem-21466	42	55	vibration	vibration	NOUN
fbem-21466	42	56	long	long	ADJ
fbem-21466	42	57	specialty	specialty	NOUN
fbem-21466	42	58	contracts	contract	NOUN
fbem-21466	42	59	with	with	ADP
fbem-21466	42	60	overseas	overseas	ADJ
fbem-21466	42	61	customers	customer	NOUN
fbem-21466	42	62	in	in	ADP
fbem-21466	42	63	the	the	DET
fbem-21466	42	64	obvious	obvious	ADJ
fbem-21466	42	65	lack	lack	NOUN
fbem-21466	42	66	of	of	ADP
fbem-21466	42	67	some	some	DET
fbem-21466	42	68	basic	basic	ADJ
fbem-21466	42	69	elements	element	NOUN
fbem-21466	42	70	of	of	ADP
fbem-21466	42	71	foreign	foreign	ADJ
fbem-21466	42	72	trade	trade	NOUN
fbem-21466	42	73	contract	contract	NOUN
fbem-21466	42	74	,	,	PUNCT
fbem-21466	42	75	such	such	ADJ
fbem-21466	42	76	as	as	ADP
fbem-21466	42	77	the	the	DET
fbem-21466	42	78	terms	term	NOUN
fbem-21466	42	79	of	of	ADP
fbem-21466	42	80	payment	payment	NOUN
fbem-21466	42	81	,	,	PUNCT
fbem-21466	42	82	packaging	packaging	NOUN
fbem-21466	42	83	standards	standard	NOUN
fbem-21466	42	84	,	,	PUNCT
fbem-21466	42	85	etc	etc	X
fbem-21466	42	86	.	.	X
fbem-21466	42	87	,	,	PUNCT
fbem-21466	42	88	especially	especially	ADV
fbem-21466	42	89	auditors	auditor	NOUN
fbem-21466	42	90	have	have	AUX
fbem-21466	42	91	found	find	VERB
fbem-21466	42	92	vibration	vibration	NOUN
fbem-21466	42	93	long	long	ADJ
fbem-21466	42	94	specialty	specialty	NOUN
fbem-21466	42	95	in	in	ADP
fbem-21466	42	96	2012	2012	NUM
fbem-21466	42	97	before	before	ADV
fbem-21466	42	98	and	and	CCONJ
fbem-21466	42	99	after	after	SCONJ
fbem-21466	42	100	2	2	NUM
fbem-21466	42	101	export	export	NOUN
fbem-21466	42	102	contract	contract	NOUN
fbem-21466	42	103	format	format	NOUN
fbem-21466	42	104	is	be	AUX
fbem-21466	42	105	not	not	PART
fbem-21466	42	106	the	the	DET
fbem-21466	42	107	same	same	ADJ
fbem-21466	42	108	has	have	AUX
fbem-21466	42	109	not	not	PART
fbem-21466	42	110	paid	pay	VERB
fbem-21466	42	111	special	special	ADJ
fbem-21466	42	112	attention	attention	NOUN
fbem-21466	42	113	to	to	ADP
fbem-21466	42	114	these	these	DET
fbem-21466	42	115	abnormal	abnormal	ADJ
fbem-21466	42	116	situation	situation	NOUN
fbem-21466	42	117	.	.	PUNCT
fbem-21466	43	1	finally	finally	ADV
fbem-21466	43	2	,	,	PUNCT
fbem-21466	43	3	ruihua	ruihua	NOUN
fbem-21466	43	4	auditors	auditor	NOUN
fbem-21466	43	5	through	through	ADP
fbem-21466	43	6	confirmation	confirmation	NOUN
fbem-21466	43	7	to	to	ADP
fbem-21466	43	8	the	the	DET
fbem-21466	43	9	majority	majority	NOUN
fbem-21466	43	10	of	of	ADP
fbem-21466	43	11	customers	customer	NOUN
fbem-21466	43	12	to	to	PART
fbem-21466	43	13	verify	verify	VERB
fbem-21466	43	14	the	the	DET
fbem-21466	43	15	final	final	ADJ
fbem-21466	43	16	accounts	account	NOUN
fbem-21466	43	17	receivable	receivable	ADJ
fbem-21466	43	18	balance	balance	NOUN
fbem-21466	43	19	and	and	CCONJ
fbem-21466	43	20	the	the	DET
fbem-21466	43	21	current	current	ADJ
fbem-21466	43	22	sales	sale	NOUN
fbem-21466	43	23	amount	amount	NOUN
fbem-21466	43	24	,	,	PUNCT
fbem-21466	43	25	but	but	CCONJ
fbem-21466	43	26	the	the	DET
fbem-21466	43	27	auditor	auditor	NOUN
fbem-21466	43	28	did	do	AUX
fbem-21466	43	29	not	not	PART
fbem-21466	43	30	control	control	VERB
fbem-21466	43	31	the	the	DET
fbem-21466	43	32	letter	letter	NOUN
fbem-21466	43	33	,	,	PUNCT
fbem-21466	43	34	and	and	CCONJ
fbem-21466	43	35	even	even	ADV
fbem-21466	43	36	let	let	VERB
fbem-21466	43	37	vibration	vibration	NOUN
fbem-21466	43	38	long	long	ADJ
fbem-21466	43	39	specialty	specialty	NOUN
fbem-21466	43	40	staff	staff	NOUN
fbem-21466	43	41	to	to	ADP
fbem-21466	43	42	issue	issue	NOUN
fbem-21466	43	43	,	,	PUNCT
fbem-21466	43	44	which	which	PRON
fbem-21466	43	45	provides	provide	VERB
fbem-21466	43	46	the	the	DET
fbem-21466	43	47	opportunity	opportunity	NOUN
fbem-21466	43	48	to	to	PART
fbem-21466	43	49	cheat	cheat	VERB
fbem-21466	43	50	,	,	PUNCT
fbem-21466	43	51	vibration	vibration	NOUN
fbem-21466	43	52	long	long	ADJ
fbem-21466	43	53	specialty	specialty	NOUN
fbem-21466	43	54	so	so	SCONJ
fbem-21466	43	55	staff	staff	NOUN
fbem-21466	43	56	will	will	AUX
fbem-21466	43	57	forge	forge	VERB
fbem-21466	43	58	the	the	DET
fbem-21466	43	59	letter	letter	NOUN
fbem-21466	43	60	sent	send	VERB
fbem-21466	43	61	to	to	ADP
fbem-21466	43	62	the	the	DET
fbem-21466	43	63	firm	firm	NOUN
fbem-21466	43	64	,	,	PUNCT
fbem-21466	43	65	the	the	DET
fbem-21466	43	66	auditor	auditor	NOUN
fbem-21466	43	67	will	will	AUX
fbem-21466	43	68	believe	believe	VERB
fbem-21466	43	69	the	the	DET
fbem-21466	43	70	letter	letter	NOUN
fbem-21466	43	71	,	,	PUNCT
fbem-21466	43	72	violated	violate	VERB
fbem-21466	43	73	the	the	DET
fbem-21466	43	74	audit	audit	NOUN
fbem-21466	43	75	criteria	criterion	NOUN
fbem-21466	43	76	must	must	AUX
fbem-21466	43	77	be	be	AUX
fbem-21466	43	78	issued	issue	VERB
fbem-21466	43	79	by	by	ADP
fbem-21466	43	80	project	project	NOUN
fbem-21466	43	81	team	team	NOUN
fbem-21466	43	82	members	member	NOUN
fbem-21466	43	83	and	and	CCONJ
fbem-21466	43	84	sign	sign	VERB
fbem-21466	43	85	for	for	ADP
fbem-21466	43	86	the	the	DET
fbem-21466	43	87	principle	principle	NOUN
fbem-21466	43	88	of	of	ADP
fbem-21466	43	89	confirmation	confirmation	NOUN
fbem-21466	43	90	.	.	PUNCT
fbem-21466	44	1	3	3	X
fbem-21466	44	2	.	.	X
fbem-21466	44	3	false	false	ADJ
fbem-21466	44	4	reflection	reflection	NOUN
fbem-21466	44	5	—	—	PUNCT
fbem-21466	44	6	—	—	PUNCT
fbem-21466	44	7	based	base	VERB
fbem-21466	44	8	on	on	ADP
fbem-21466	44	9	the	the	DET
fbem-21466	44	10	perspective	perspective	NOUN
fbem-21466	44	11	of	of	ADP
fbem-21466	44	12	business	business	NOUN
fbem-21466	44	13	ethics	ethic	NOUN
fbem-21466	44	14	and	and	CCONJ
fbem-21466	44	15	accounting	account	VERB
fbem-21466	44	16	professional	professional	ADJ
fbem-21466	44	17	ethics	ethic	NOUN
fbem-21466	44	18	3.1	3.1	NUM
fbem-21466	44	19	.	.	PUNCT
fbem-21466	45	1	internal	internal	ADJ
fbem-21466	45	2	accounting	accounting	NOUN
fbem-21466	45	3	personnel	personnel	NOUN
fbem-21466	45	4	angle	angle	NOUN
fbem-21466	45	5	3.1.1	3.1.1	NUM
fbem-21466	45	6	.	.	PUNCT
fbem-21466	46	1	insufficient	insufficient	ADJ
fbem-21466	46	2	working	work	VERB
fbem-21466	46	3	quality	quality	NOUN
fbem-21466	46	4	of	of	ADP
fbem-21466	46	5	accounting	accounting	NOUN
fbem-21466	46	6	personnel	personnel	NOUN
fbem-21466	46	7	due	due	ADP
fbem-21466	46	8	to	to	ADP
fbem-21466	46	9	the	the	DET
fbem-21466	46	10	temptation	temptation	NOUN
fbem-21466	46	11	in	in	ADP
fbem-21466	46	12	the	the	DET
fbem-21466	46	13	business	business	NOUN
fbem-21466	46	14	environment	environment	NOUN
fbem-21466	46	15	and	and	CCONJ
fbem-21466	46	16	conflicts	conflict	NOUN
fbem-21466	46	17	of	of	ADP
fbem-21466	46	18	interest	interest	NOUN
fbem-21466	46	19	,	,	PUNCT
fbem-21466	46	20	some	some	DET
fbem-21466	46	21	accounting	accounting	NOUN
fbem-21466	46	22	personnel	personnel	NOUN
fbem-21466	46	23	may	may	AUX
fbem-21466	46	24	because	because	SCONJ
fbem-21466	46	25	of	of	ADP
fbem-21466	46	26	personal	personal	ADJ
fbem-21466	46	27	greed	greed	NOUN
fbem-21466	46	28	and	and	CCONJ
fbem-21466	46	29	give	give	VERB
fbem-21466	46	30	up	up	ADP
fbem-21466	46	31	the	the	DET
fbem-21466	46	32	moral	moral	ADJ
fbem-21466	46	33	principle	principle	NOUN
fbem-21466	46	34	,	,	PUNCT
fbem-21466	46	35	the	the	DET
fbem-21466	46	36	pursuit	pursuit	NOUN
fbem-21466	46	37	of	of	ADP
fbem-21466	46	38	personal	personal	ADJ
fbem-21466	46	39	interests	interest	NOUN
fbem-21466	46	40	,	,	PUNCT
fbem-21466	46	41	thus	thus	ADV
fbem-21466	46	42	ignoring	ignore	VERB
fbem-21466	46	43	the	the	DET
fbem-21466	46	44	commitment	commitment	NOUN
fbem-21466	46	45	to	to	ADP
fbem-21466	46	46	the	the	DET
fbem-21466	46	47	public	public	ADJ
fbem-21466	46	48	interest	interest	NOUN
fbem-21466	46	49	and	and	CCONJ
fbem-21466	46	50	business	business	NOUN
fbem-21466	46	51	ethics	ethic	NOUN
fbem-21466	46	52	,	,	PUNCT
fbem-21466	46	53	such	such	ADJ
fbem-21466	46	54	as	as	ADP
fbem-21466	46	55	management	management	NOUN
fbem-21466	46	56	commitment	commitment	NOUN
fbem-21466	46	57	to	to	ADP
fbem-21466	46	58	accounting	accounting	NOUN
fbem-21466	46	59	personnel	personnel	NOUN
fbem-21466	46	60	high	high	ADJ
fbem-21466	46	61	salaries	salary	NOUN
fbem-21466	46	62	,	,	PUNCT
fbem-21466	46	63	bonus	bonus	NOUN
fbem-21466	46	64	incentive	incentive	NOUN
fbem-21466	46	65	if	if	SCONJ
fbem-21466	46	66	assist	assist	VERB
fbem-21466	46	67	its	its	PRON
fbem-21466	46	68	financial	financial	ADJ
fbem-21466	46	69	fraud	fraud	NOUN
fbem-21466	46	70	,	,	PUNCT
fbem-21466	46	71	some	some	DET
fbem-21466	46	72	accounting	accounting	NOUN
fbem-21466	46	73	personnel	personnel	NOUN
fbem-21466	46	74	will	will	AUX
fbem-21466	46	75	be	be	AUX
fbem-21466	46	76	attracted	attract	VERB
fbem-21466	46	77	by	by	ADP
fbem-21466	46	78	immediate	immediate	ADJ
fbem-21466	46	79	interests	interest	NOUN
fbem-21466	46	80	.	.	PUNCT
fbem-21466	47	1	secondly	secondly	ADV
fbem-21466	47	2	,	,	PUNCT
fbem-21466	47	3	if	if	SCONJ
fbem-21466	47	4	the	the	DET
fbem-21466	47	5	organization	organization	NOUN
fbem-21466	47	6	lacks	lack	VERB
fbem-21466	47	7	a	a	DET
fbem-21466	47	8	culture	culture	NOUN
fbem-21466	47	9	to	to	PART
fbem-21466	47	10	emphasize	emphasize	VERB
fbem-21466	47	11	ethics	ethic	NOUN
fbem-21466	47	12	,	,	PUNCT
fbem-21466	47	13	or	or	CCONJ
fbem-21466	47	14	the	the	DET
fbem-21466	47	15	leadership	leadership	NOUN
fbem-21466	47	16	itself	itself	PRON
fbem-21466	47	17	lacks	lack	VERB
fbem-21466	47	18	a	a	DET
fbem-21466	47	19	moral	moral	ADJ
fbem-21466	47	20	example	example	NOUN
fbem-21466	47	21	,	,	PUNCT
fbem-21466	47	22	the	the	DET
fbem-21466	47	23	accountants	accountant	NOUN
fbem-21466	47	24	may	may	AUX
fbem-21466	47	25	be	be	AUX
fbem-21466	47	26	affected	affect	VERB
fbem-21466	47	27	by	by	ADP
fbem-21466	47	28	the	the	DET
fbem-21466	47	29	adverse	adverse	ADJ
fbem-21466	47	30	environment	environment	NOUN
fbem-21466	47	31	,	,	PUNCT
fbem-21466	47	32	thus	thus	ADV
fbem-21466	47	33	affecting	affect	VERB
fbem-21466	47	34	their	their	PRON
fbem-21466	47	35	moral	moral	ADJ
fbem-21466	47	36	behavior	behavior	NOUN
fbem-21466	47	37	.	.	PUNCT
fbem-21466	48	1	as	as	ADP
fbem-21466	48	2	vibration	vibration	NOUN
fbem-21466	48	3	long	long	ADJ
fbem-21466	48	4	specialty	specialty	NOUN
fbem-21466	48	5	fictional	fictional	ADJ
fbem-21466	48	6	production	production	NOUN
fbem-21466	48	7	process	process	NOUN
fbem-21466	48	8	,	,	PUNCT
fbem-21466	48	9	artificial	artificial	ADJ
fbem-21466	48	10	modification	modification	NOUN
fbem-21466	48	11	price	price	NOUN
fbem-21466	48	12	list	list	NOUN
fbem-21466	48	13	,	,	PUNCT
fbem-21466	48	14	accounting	account	VERB
fbem-21466	48	15	for	for	ADP
fbem-21466	48	16	inventory	inventory	NOUN
fbem-21466	48	17	and	and	CCONJ
fbem-21466	48	18	a	a	DET
fbem-21466	48	19	series	series	NOUN
fbem-21466	48	20	of	of	ADP
fbem-21466	48	21	illegal	illegal	ADJ
fbem-21466	48	22	behavior	behavior	NOUN
fbem-21466	48	23	,	,	PUNCT
fbem-21466	48	24	fictional	fictional	ADJ
fbem-21466	48	25	production	production	NOUN
fbem-21466	48	26	process	process	NOUN
fbem-21466	48	27	is	be	AUX
fbem-21466	48	28	not	not	PART
fbem-21466	48	29	a	a	DET
fbem-21466	48	30	person	person	NOUN
fbem-21466	48	31	or	or	CCONJ
fbem-21466	48	32	a	a	DET
fbem-21466	48	33	department	department	NOUN
fbem-21466	48	34	can	can	AUX
fbem-21466	48	35	easily	easily	ADV
fbem-21466	48	36	do	do	VERB
fbem-21466	48	37	things	thing	NOUN
fbem-21466	48	38	,	,	PUNCT
fbem-21466	48	39	because	because	SCONJ
fbem-21466	48	40	it	it	PRON
fbem-21466	48	41	involved	involve	VERB
fbem-21466	48	42	in	in	ADP
fbem-21466	48	43	a	a	DET
fbem-21466	48	44	production	production	NOUN
fbem-21466	48	45	cycle	cycle	NOUN
fbem-21466	48	46	,	,	PUNCT
fbem-21466	48	47	visible	visible	ADJ
fbem-21466	48	48	vibration	vibration	NOUN
fbem-21466	48	49	long	long	ADJ
fbem-21466	48	50	specialty	specialty	NOUN
fbem-21466	48	51	to	to	ADP
fbem-21466	48	52	management	management	NOUN
fbem-21466	48	53	,	,	PUNCT
fbem-21466	48	54	down	down	ADP
fbem-21466	48	55	to	to	ADP
fbem-21466	48	56	grass	grass	NOUN
fbem-21466	48	57	-	-	PUNCT
fbem-21466	48	58	roots	root	NOUN
fbem-21466	48	59	personnel	personnel	NOUN
fbem-21466	48	60	are	be	AUX
fbem-21466	48	61	more	more	ADV
fbem-21466	48	62	or	or	CCONJ
fbem-21466	48	63	less	less	ADV
fbem-21466	48	64	affected	affect	VERB
fbem-21466	48	65	by	by	ADP
fbem-21466	48	66	the	the	DET
fbem-21466	48	67	bad	bad	ADJ
fbem-21466	48	68	environment	environment	NOUN
fbem-21466	48	69	.	.	PUNCT
fbem-21466	49	1	3.1.2	3.1.2	X
fbem-21466	49	2	.	.	PUNCT
fbem-21466	49	3	accountants	accountant	NOUN
fbem-21466	49	4	'	'	PART
fbem-21466	49	5	lack	lack	NOUN
fbem-21466	49	6	of	of	ADP
fbem-21466	49	7	independence	independence	NOUN
fbem-21466	49	8	if	if	SCONJ
fbem-21466	49	9	there	there	PRON
fbem-21466	49	10	is	be	VERB
fbem-21466	49	11	a	a	DET
fbem-21466	49	12	close	close	ADJ
fbem-21466	49	13	relationship	relationship	NOUN
fbem-21466	49	14	between	between	ADP
fbem-21466	49	15	accountants	accountant	NOUN
fbem-21466	49	16	and	and	CCONJ
fbem-21466	49	17	the	the	DET
fbem-21466	49	18	management	management	NOUN
fbem-21466	49	19	or	or	CCONJ
fbem-21466	49	20	customers	customer	NOUN
fbem-21466	49	21	of	of	ADP
fbem-21466	49	22	the	the	DET
fbem-21466	49	23	enterprise	enterprise	NOUN
fbem-21466	49	24	,	,	PUNCT
fbem-21466	49	25	accountants	accountant	NOUN
fbem-21466	49	26	may	may	AUX
fbem-21466	49	27	be	be	AUX
fbem-21466	49	28	influenced	influence	VERB
fbem-21466	49	29	by	by	ADP
fbem-21466	49	30	the	the	DET
fbem-21466	49	31	management	management	NOUN
fbem-21466	49	32	or	or	CCONJ
fbem-21466	49	33	customers	customer	NOUN
fbem-21466	49	34	in	in	ADP
fbem-21466	49	35	decisionmaking	decisionmake	VERB
fbem-21466	49	36	and	and	CCONJ
fbem-21466	49	37	reporting	reporting	NOUN
fbem-21466	49	38	,	,	PUNCT
fbem-21466	49	39	and	and	CCONJ
fbem-21466	49	40	will	will	AUX
fbem-21466	49	41	be	be	AUX
fbem-21466	49	42	unable	unable	ADJ
fbem-21466	49	43	to	to	PART
fbem-21466	49	44	act	act	VERB
fbem-21466	49	45	independently	independently	ADV
fbem-21466	49	46	.	.	PUNCT
fbem-21466	50	1	in	in	ADP
fbem-21466	50	2	addition	addition	NOUN
fbem-21466	50	3	,	,	PUNCT
fbem-21466	50	4	the	the	DET
fbem-21466	50	5	accounting	accounting	NOUN
fbem-21466	50	6	personnel	personnel	NOUN
fbem-21466	50	7	may	may	AUX
fbem-21466	50	8	rely	rely	VERB
fbem-21466	50	9	on	on	ADP
fbem-21466	50	10	the	the	DET
fbem-21466	50	11	information	information	NOUN
fbem-21466	50	12	and	and	CCONJ
fbem-21466	50	13	resources	resource	NOUN
fbem-21466	50	14	provided	provide	VERB
fbem-21466	50	15	by	by	ADP
fbem-21466	50	16	the	the	DET
fbem-21466	50	17	enterprise	enterprise	NOUN
fbem-21466	50	18	or	or	CCONJ
fbem-21466	50	19	customers	customer	NOUN
fbem-21466	50	20	when	when	SCONJ
fbem-21466	50	21	performing	perform	VERB
fbem-21466	50	22	their	their	PRON
fbem-21466	50	23	work	work	NOUN
fbem-21466	50	24	.	.	PUNCT
fbem-21466	51	1	this	this	DET
fbem-21466	51	2	dependence	dependence	NOUN
fbem-21466	51	3	may	may	AUX
fbem-21466	51	4	lead	lead	VERB
fbem-21466	51	5	the	the	DET
fbem-21466	51	6	accounting	accounting	NOUN
fbem-21466	51	7	personnel	personnel	NOUN
fbem-21466	51	8	to	to	PART
fbem-21466	51	9	feel	feel	VERB
fbem-21466	51	10	subordinate	subordinate	ADJ
fbem-21466	51	11	to	to	ADP
fbem-21466	51	12	the	the	DET
fbem-21466	51	13	enterprise	enterprise	NOUN
fbem-21466	51	14	or	or	CCONJ
fbem-21466	51	15	customers	customer	NOUN
fbem-21466	51	16	and	and	CCONJ
fbem-21466	51	17	difficult	difficult	ADJ
fbem-21466	51	18	to	to	PART
fbem-21466	51	19	think	think	VERB
fbem-21466	51	20	and	and	CCONJ
fbem-21466	51	21	act	act	VERB
fbem-21466	51	22	independently	independently	ADV
fbem-21466	51	23	.	.	PUNCT
fbem-21466	52	1	they	they	PRON
fbem-21466	52	2	may	may	AUX
fbem-21466	52	3	have	have	VERB
fbem-21466	52	4	excessive	excessive	ADJ
fbem-21466	52	5	trust	trust	NOUN
fbem-21466	52	6	in	in	ADP
fbem-21466	52	7	the	the	DET
fbem-21466	52	8	source	source	NOUN
fbem-21466	52	9	of	of	ADP
fbem-21466	52	10	the	the	DET
fbem-21466	52	11	information	information	NOUN
fbem-21466	52	12	provided	provide	VERB
fbem-21466	52	13	without	without	ADP
fbem-21466	52	14	the	the	DET
fbem-21466	52	15	necessary	necessary	ADJ
fbem-21466	52	16	independent	independent	ADJ
fbem-21466	52	17	verification	verification	NOUN
fbem-21466	52	18	and	and	CCONJ
fbem-21466	52	19	review	review	NOUN
fbem-21466	52	20	.	.	PUNCT
fbem-21466	53	1	finally	finally	ADV
fbem-21466	53	2	,	,	PUNCT
fbem-21466	53	3	accounting	accounting	NOUN
fbem-21466	53	4	personnel	personnel	NOUN
fbem-21466	53	5	may	may	AUX
fbem-21466	53	6	be	be	AUX
fbem-21466	53	7	affected	affect	VERB
fbem-21466	53	8	by	by	ADP
fbem-21466	53	9	the	the	DET
fbem-21466	53	10	enterprise	enterprise	NOUN
fbem-21466	53	11	or	or	CCONJ
fbem-21466	53	12	customers	customer	NOUN
fbem-21466	53	13	,	,	PUNCT
fbem-21466	53	14	hoping	hope	VERB
fbem-21466	53	15	to	to	PART
fbem-21466	53	16	meet	meet	VERB
fbem-21466	53	17	their	their	PRON
fbem-21466	53	18	expectations	expectation	NOUN
fbem-21466	53	19	or	or	CCONJ
fbem-21466	53	20	meet	meet	VERB
fbem-21466	53	21	their	their	PRON
fbem-21466	53	22	interests	interest	NOUN
fbem-21466	53	23	,	,	PUNCT
fbem-21466	53	24	thus	thus	ADV
fbem-21466	53	25	affecting	affect	VERB
fbem-21466	53	26	their	their	PRON
fbem-21466	53	27	independence	independence	NOUN
fbem-21466	53	28	.	.	PUNCT
fbem-21466	54	1	the	the	DET
fbem-21466	54	2	temptation	temptation	NOUN
fbem-21466	54	3	of	of	ADP
fbem-21466	54	4	economic	economic	ADJ
fbem-21466	54	5	interests	interest	NOUN
fbem-21466	54	6	may	may	AUX
fbem-21466	54	7	lead	lead	VERB
fbem-21466	54	8	accountants	accountant	NOUN
fbem-21466	54	9	to	to	PART
fbem-21466	54	10	deviate	deviate	VERB
fbem-21466	54	11	from	from	ADP
fbem-21466	54	12	moral	moral	ADJ
fbem-21466	54	13	principles	principle	NOUN
fbem-21466	54	14	and	and	CCONJ
fbem-21466	54	15	fail	fail	VERB
fbem-21466	54	16	to	to	PART
fbem-21466	54	17	maintain	maintain	VERB
fbem-21466	54	18	an	an	DET
fbem-21466	54	19	objective	objective	ADJ
fbem-21466	54	20	and	and	CCONJ
fbem-21466	54	21	independent	independent	ADJ
fbem-21466	54	22	position	position	NOUN
fbem-21466	54	23	.	.	PUNCT
fbem-21466	55	1	3.1.3	3.1.3	NUM
fbem-21466	55	2	.	.	PUNCT
fbem-21466	55	3	imperfect	imperfect	ADJ
fbem-21466	55	4	external	external	ADJ
fbem-21466	55	5	laws	law	NOUN
fbem-21466	55	6	the	the	DET
fbem-21466	55	7	imperfect	imperfect	ADJ
fbem-21466	55	8	external	external	ADJ
fbem-21466	55	9	legal	legal	ADJ
fbem-21466	55	10	system	system	NOUN
fbem-21466	55	11	and	and	CCONJ
fbem-21466	55	12	the	the	DET
fbem-21466	55	13	lack	lack	NOUN
fbem-21466	55	14	of	of	ADP
fbem-21466	55	15	strong	strong	ADJ
fbem-21466	55	16	administrative	administrative	ADJ
fbem-21466	55	17	punishment	punishment	NOUN
fbem-21466	55	18	also	also	ADV
fbem-21466	55	19	restrict	restrict	VERB
fbem-21466	55	20	the	the	DET
fbem-21466	55	21	accountants	accountant	NOUN
fbem-21466	55	22	to	to	PART
fbem-21466	55	23	abide	abide	VERB
fbem-21466	55	24	by	by	ADV
fbem-21466	55	25	and	and	CCONJ
fbem-21466	55	26	form	form	VERB
fbem-21466	55	27	a	a	DET
fbem-21466	55	28	good	good	ADJ
fbem-21466	55	29	professional	professional	ADJ
fbem-21466	55	30	ethics	ethic	NOUN
fbem-21466	55	31	.	.	PUNCT
fbem-21466	56	1	according	accord	VERB
fbem-21466	56	2	to	to	ADP
fbem-21466	56	3	the	the	DET
fbem-21466	56	4	administrative	administrative	ADJ
fbem-21466	56	5	penalty	penalty	NOUN
fbem-21466	56	6	decision	decision	NOUN
fbem-21466	56	7	document	document	NOUN
fbem-21466	56	8	on	on	ADP
fbem-21466	56	9	the	the	DET
fbem-21466	56	10	failure	failure	NOUN
fbem-21466	56	11	of	of	ADP
fbem-21466	56	12	ipo	ipo	NOUN
fbem-21466	56	13	audit	audit	NOUN
fbem-21466	56	14	in	in	ADP
fbem-21466	56	15	recent	recent	ADJ
fbem-21466	56	16	years	year	NOUN
fbem-21466	56	17	,	,	PUNCT
fbem-21466	56	18	it	it	PRON
fbem-21466	56	19	can	can	AUX
fbem-21466	56	20	be	be	AUX
fbem-21466	56	21	found	find	VERB
fbem-21466	56	22	that	that	SCONJ
fbem-21466	56	23	they	they	PRON
fbem-21466	56	24	are	be	AUX
fbem-21466	56	25	punished	punish	VERB
fbem-21466	56	26	according	accord	VERB
fbem-21466	56	27	to	to	ADP
fbem-21466	56	28	the	the	DET
fbem-21466	56	29	relevant	relevant	ADJ
fbem-21466	56	30	provisions	provision	NOUN
fbem-21466	56	31	of	of	ADP
fbem-21466	56	32	the	the	DET
fbem-21466	56	33	securities	security	NOUN
fbem-21466	56	34	law	law	NOUN
fbem-21466	56	35	,	,	PUNCT
fbem-21466	56	36	basically	basically	ADV
fbem-21466	56	37	fines	fine	NOUN
fbem-21466	56	38	,	,	PUNCT
fbem-21466	56	39	warnings	warning	NOUN
fbem-21466	56	40	,	,	PUNCT
fbem-21466	56	41	confiscation	confiscation	NOUN
fbem-21466	56	42	of	of	ADP
fbem-21466	56	43	income	income	NOUN
fbem-21466	56	44	,	,	PUNCT
fbem-21466	56	45	and	and	CCONJ
fbem-21466	56	46	then	then	ADV
fbem-21466	56	47	the	the	DET
fbem-21466	56	48	serious	serious	ADJ
fbem-21466	56	49	point	point	NOUN
fbem-21466	56	50	is	be	AUX
fbem-21466	56	51	the	the	DET
fbem-21466	56	52	ban	ban	NOUN
fbem-21466	56	53	of	of	ADP
fbem-21466	56	54	the	the	DET
fbem-21466	56	55	certified	certified	ADJ
fbem-21466	56	56	public	public	ADJ
fbem-21466	56	57	accountant	accountant	NOUN
fbem-21466	56	58	market	market	NOUN
fbem-21466	56	59	and	and	CCONJ
fbem-21466	56	60	the	the	DET
fbem-21466	56	61	closure	closure	NOUN
fbem-21466	56	62	of	of	ADP
fbem-21466	56	63	the	the	DET
fbem-21466	56	64	firm	firm	NOUN
fbem-21466	56	65	for	for	ADP
fbem-21466	56	66	rectification	rectification	NOUN
fbem-21466	56	67	.	.	PUNCT
fbem-21466	57	1	it	it	PRON
fbem-21466	57	2	is	be	AUX
fbem-21466	57	3	further	far	ADV
fbem-21466	57	4	found	find	VERB
fbem-21466	57	5	that	that	SCONJ
fbem-21466	57	6	these	these	DET
fbem-21466	57	7	punishments	punishment	NOUN
fbem-21466	57	8	are	be	AUX
fbem-21466	57	9	punishments	punishment	NOUN
fbem-21466	57	10	after	after	ADP
fbem-21466	57	11	the	the	DET
fbem-21466	57	12	violation	violation	NOUN
fbem-21466	57	13	of	of	ADP
fbem-21466	57	14	the	the	DET
fbem-21466	57	15	law	law	NOUN
fbem-21466	57	16	,	,	PUNCT
fbem-21466	57	17	and	and	CCONJ
fbem-21466	57	18	these	these	DET
fbem-21466	57	19	illegal	illegal	ADJ
fbem-21466	57	20	costs	cost	NOUN
fbem-21466	57	21	are	be	AUX
fbem-21466	57	22	not	not	PART
fbem-21466	57	23	worth	worth	ADJ
fbem-21466	57	24	mentioning	mention	VERB
fbem-21466	57	25	compared	compare	VERB
fbem-21466	57	26	with	with	ADP
fbem-21466	57	27	the	the	DET
fbem-21466	57	28	profits	profit	NOUN
fbem-21466	57	29	in	in	ADP
fbem-21466	57	30	the	the	DET
fbem-21466	57	31	ipo	ipo	NOUN
fbem-21466	57	32	audit	audit	NOUN
fbem-21466	57	33	,	,	PUNCT
fbem-21466	57	34	and	and	CCONJ
fbem-21466	57	35	the	the	DET
fbem-21466	57	36	punishment	punishment	NOUN
fbem-21466	57	37	of	of	ADP
fbem-21466	57	38	the	the	DET
fbem-21466	57	39	firm	firm	NOUN
fbem-21466	57	40	that	that	PRON
fbem-21466	57	41	repeatedly	repeatedly	ADV
fbem-21466	57	42	broke	break	VERB
fbem-21466	57	43	the	the	DET
fbem-21466	57	44	law	law	NOUN
fbem-21466	57	45	is	be	AUX
fbem-21466	57	46	the	the	DET
fbem-21466	57	47	main	main	ADJ
fbem-21466	57	48	certified	certified	ADJ
fbem-21466	57	49	public	public	ADJ
fbem-21466	57	50	accountant	accountant	NOUN
fbem-21466	57	51	.	.	PUNCT
fbem-21466	58	1	several	several	ADJ
fbem-21466	58	2	firms	firm	NOUN
fbem-21466	58	3	made	make	VERB
fbem-21466	58	4	mistakes	mistake	NOUN
fbem-21466	58	5	after	after	ADP
fbem-21466	58	6	the	the	DET
fbem-21466	58	7	punishment	punishment	NOUN
fbem-21466	58	8	,	,	PUNCT
fbem-21466	58	9	indicating	indicate	VERB
fbem-21466	58	10	that	that	SCONJ
fbem-21466	58	11	it	it	PRON
fbem-21466	58	12	was	be	AUX
fbem-21466	58	13	not	not	PART
fbem-21466	58	14	a	a	DET
fbem-21466	58	15	deterrent	deterrent	NOUN
fbem-21466	58	16	to	to	ADP
fbem-21466	58	17	them	they	PRON
fbem-21466	58	18	and	and	CCONJ
fbem-21466	58	19	even	even	ADV
fbem-21466	58	20	encourages	encourage	VERB
fbem-21466	58	21	not	not	PART
fbem-21466	58	22	being	be	AUX
fbem-21466	58	23	detected	detect	VERB
fbem-21466	58	24	or	or	CCONJ
fbem-21466	58	25	making	make	VERB
fbem-21466	58	26	a	a	DET
fbem-21466	58	27	profit	profit	NOUN
fbem-21466	58	28	after	after	ADP
fbem-21466	58	29	being	be	AUX
fbem-21466	58	30	discovered	discover	VERB
fbem-21466	58	31	.	.	PUNCT
fbem-21466	59	1	3.2	3.2	NUM
fbem-21466	59	2	.	.	PUNCT
fbem-21466	59	3	perspective	perspective	NOUN
fbem-21466	59	4	of	of	ADP
fbem-21466	59	5	external	external	ADJ
fbem-21466	59	6	auditors	auditor	NOUN
fbem-21466	59	7	in	in	ADP
fbem-21466	59	8	the	the	DET
fbem-21466	59	9	process	process	NOUN
fbem-21466	59	10	of	of	ADP
fbem-21466	59	11	financial	financial	ADJ
fbem-21466	59	12	fraud	fraud	NOUN
fbem-21466	59	13	,	,	PUNCT
fbem-21466	59	14	not	not	PART
fbem-21466	59	15	only	only	ADV
fbem-21466	59	16	the	the	DET
fbem-21466	59	17	long	long	ADJ
fbem-21466	59	18	specialty	specialty	NOUN
fbem-21466	59	19	has	have	VERB
fbem-21466	59	20	a	a	DET
fbem-21466	59	21	problem	problem	NOUN
fbem-21466	59	22	,	,	PUNCT
fbem-21466	59	23	the	the	DET
fbem-21466	59	24	relevant	relevant	ADJ
fbem-21466	59	25	auditors	auditor	NOUN
fbem-21466	59	26	ruihua	ruihua	VERB
fbem-21466	59	27	certified	certify	VERB
fbem-21466	59	28	public	public	ADJ
fbem-21466	59	29	accountants	accountant	NOUN
fbem-21466	59	30	also	also	ADV
fbem-21466	59	31	failed	fail	VERB
fbem-21466	59	32	to	to	PART
fbem-21466	59	33	diligently	diligently	ADV
fbem-21466	59	34	,	,	PUNCT
fbem-21466	59	35	although	although	SCONJ
fbem-21466	59	36	the	the	DET
fbem-21466	59	37	long	long	ADJ
fbem-21466	59	38	specialty	specialty	NOUN
fbem-21466	59	39	financial	financial	PROPN
fbem-21466	59	40	fraud	fraud	NOUN
fbem-21466	59	41	means	mean	VERB
fbem-21466	59	42	special	special	ADJ
fbem-21466	59	43	,	,	PUNCT
fbem-21466	59	44	but	but	CCONJ
fbem-21466	59	45	there	there	PRON
fbem-21466	59	46	are	be	VERB
fbem-21466	59	47	still	still	ADV
fbem-21466	59	48	some	some	DET
fbem-21466	59	49	signs	sign	NOUN
fbem-21466	59	50	and	and	CCONJ
fbem-21466	59	51	clues	clue	NOUN
fbem-21466	59	52	for	for	ADP
fbem-21466	59	53	audit	audit	NOUN
fbem-21466	59	54	institutions	institution	NOUN
fbem-21466	59	55	,	,	PUNCT
fbem-21466	59	56	but	but	CCONJ
fbem-21466	59	57	auditors	auditor	NOUN
fbem-21466	59	58	did	do	AUX
fbem-21466	59	59	not	not	PART
fbem-21466	59	60	keep	keep	VERB
fbem-21466	59	61	the	the	DET
fbem-21466	59	62	professional	professional	ADJ
fbem-21466	59	63	skeptical	skeptical	ADJ
fbem-21466	59	64	attitude	attitude	NOUN
fbem-21466	59	65	and	and	CCONJ
fbem-21466	59	66	follow	follow	VERB
fbem-21466	59	67	the	the	DET
fbem-21466	59	68	360	360	NUM
fbem-21466	59	69	principle	principle	NOUN
fbem-21466	59	70	of	of	ADP
fbem-21466	59	71	professional	professional	ADJ
fbem-21466	59	72	caution	caution	NOUN
fbem-21466	59	73	.	.	PUNCT
fbem-21466	60	1	3.2.1	3.2.1	X
fbem-21466	60	2	.	.	PUNCT
fbem-21466	60	3	dereliction	dereliction	NOUN
fbem-21466	60	4	of	of	ADP
fbem-21466	60	5	duty	duty	NOUN
fbem-21466	60	6	of	of	ADP
fbem-21466	60	7	external	external	ADJ
fbem-21466	60	8	auditors	auditor	NOUN
fbem-21466	60	9	due	due	ADP
fbem-21466	60	10	to	to	ADP
fbem-21466	60	11	the	the	DET
fbem-21466	60	12	complexity	complexity	NOUN
fbem-21466	60	13	of	of	ADP
fbem-21466	60	14	ipo	ipo	NOUN
fbem-21466	60	15	audit	audit	NOUN
fbem-21466	60	16	and	and	CCONJ
fbem-21466	60	17	the	the	DET
fbem-21466	60	18	long	long	ADJ
fbem-21466	60	19	cycle	cycle	NOUN
fbem-21466	60	20	,	,	PUNCT
fbem-21466	60	21	some	some	DET
fbem-21466	60	22	auditors	auditor	NOUN
fbem-21466	60	23	may	may	AUX
fbem-21466	60	24	ignore	ignore	VERB
fbem-21466	60	25	the	the	DET
fbem-21466	60	26	internal	internal	ADJ
fbem-21466	60	27	control	control	NOUN
fbem-21466	60	28	test	test	NOUN
fbem-21466	60	29	when	when	SCONJ
fbem-21466	60	30	designing	design	VERB
fbem-21466	60	31	the	the	DET
fbem-21466	60	32	audit	audit	NOUN
fbem-21466	60	33	procedures	procedure	NOUN
fbem-21466	60	34	in	in	ADP
fbem-21466	60	35	order	order	NOUN
fbem-21466	60	36	to	to	PART
fbem-21466	60	37	reduce	reduce	VERB
fbem-21466	60	38	the	the	DET
fbem-21466	60	39	audit	audit	NOUN
fbem-21466	60	40	procedures	procedure	NOUN
fbem-21466	60	41	,	,	PUNCT
fbem-21466	60	42	thus	thus	ADV
fbem-21466	60	43	becoming	become	VERB
fbem-21466	60	44	a	a	DET
fbem-21466	60	45	mere	mere	ADJ
fbem-21466	60	46	formality	formality	NOUN
fbem-21466	60	47	.	.	PUNCT
fbem-21466	61	1	first	first	ADV
fbem-21466	61	2	of	of	ADP
fbem-21466	61	3	all	all	PRON
fbem-21466	61	4	,	,	PUNCT
fbem-21466	61	5	in	in	ADP
fbem-21466	61	6	view	view	NOUN
fbem-21466	61	7	of	of	ADP
fbem-21466	61	8	the	the	DET
fbem-21466	61	9	large	large	ADJ
fbem-21466	61	10	number	number	NOUN
fbem-21466	61	11	of	of	ADP
fbem-21466	61	12	overseas	overseas	ADJ
fbem-21466	61	13	customers	customer	NOUN
fbem-21466	61	14	,	,	PUNCT
fbem-21466	61	15	overseas	overseas	ADJ
fbem-21466	61	16	trade	trade	NOUN
fbem-21466	61	17	has	have	AUX
fbem-21466	61	18	become	become	VERB
fbem-21466	61	19	the	the	DET
fbem-21466	61	20	focus	focus	NOUN
fbem-21466	61	21	of	of	ADP
fbem-21466	61	22	the	the	DET
fbem-21466	61	23	risk	risk	NOUN
fbem-21466	61	24	of	of	ADP
fbem-21466	61	25	major	major	ADJ
fbem-21466	61	26	misstatement	misstatement	NOUN
fbem-21466	61	27	,	,	PUNCT
fbem-21466	61	28	but	but	CCONJ
fbem-21466	61	29	the	the	DET
fbem-21466	61	30	cpa	cpa	NOUN
fbem-21466	61	31	did	do	AUX
fbem-21466	61	32	not	not	PART
fbem-21466	61	33	remain	remain	VERB
fbem-21466	61	34	doubts	doubt	NOUN
fbem-21466	61	35	about	about	ADP
fbem-21466	61	36	the	the	DET
fbem-21466	61	37	information	information	NOUN
fbem-21466	61	38	provided	provide	VERB
fbem-21466	61	39	by	by	ADP
fbem-21466	61	40	the	the	DET
fbem-21466	61	41	audited	audit	VERB
fbem-21466	61	42	units	unit	NOUN
fbem-21466	61	43	and	and	CCONJ
fbem-21466	61	44	conducted	conduct	VERB
fbem-21466	61	45	careful	careful	ADJ
fbem-21466	61	46	inspection	inspection	NOUN
fbem-21466	61	47	.	.	PUNCT
fbem-21466	62	1	in	in	ADP
fbem-21466	62	2	addition	addition	NOUN
fbem-21466	62	3	,	,	PUNCT
fbem-21466	62	4	before	before	ADP
fbem-21466	62	5	the	the	DET
fbem-21466	62	6	confirmation	confirmation	NOUN
fbem-21466	62	7	process	process	NOUN
fbem-21466	62	8	,	,	PUNCT
fbem-21466	62	9	the	the	DET
fbem-21466	62	10	certified	certify	VERB
fbem-21466	62	11	public	public	ADJ
fbem-21466	62	12	accountants	accountant	NOUN
fbem-21466	62	13	did	do	AUX
fbem-21466	62	14	not	not	PART
fbem-21466	62	15	check	check	VERB
fbem-21466	62	16	the	the	DET
fbem-21466	62	17	relationship	relationship	NOUN
fbem-21466	62	18	between	between	ADP
fbem-21466	62	19	the	the	DET
fbem-21466	62	20	related	related	ADJ
fbem-21466	62	21	parties	party	NOUN
fbem-21466	62	22	and	and	CCONJ
fbem-21466	62	23	ensure	ensure	VERB
fbem-21466	62	24	that	that	SCONJ
fbem-21466	62	25	the	the	DET
fbem-21466	62	26	letters	letter	NOUN
fbem-21466	62	27	were	be	AUX
fbem-21466	62	28	sent	send	VERB
fbem-21466	62	29	and	and	CCONJ
fbem-21466	62	30	signed	sign	VERB
fbem-21466	62	31	by	by	ADP
fbem-21466	62	32	the	the	DET
fbem-21466	62	33	auditors	auditor	NOUN
fbem-21466	62	34	in	in	ADP
fbem-21466	62	35	person	person	NOUN
fbem-21466	62	36	,	,	PUNCT
fbem-21466	62	37	but	but	CCONJ
fbem-21466	62	38	were	be	AUX
fbem-21466	62	39	sent	send	VERB
fbem-21466	62	40	and	and	CCONJ
fbem-21466	62	41	signed	sign	VERB
fbem-21466	62	42	by	by	ADP
fbem-21466	62	43	the	the	DET
fbem-21466	62	44	staff	staff	NOUN
fbem-21466	62	45	of	of	ADP
fbem-21466	62	46	the	the	DET
fbem-21466	62	47	audited	audit	VERB
fbem-21466	62	48	unit	unit	NOUN
fbem-21466	62	49	.	.	PUNCT
fbem-21466	63	1	secondly	secondly	ADV
fbem-21466	63	2	,	,	PUNCT
fbem-21466	63	3	before	before	ADP
fbem-21466	63	4	the	the	DET
fbem-21466	63	5	implementation	implementation	NOUN
fbem-21466	63	6	of	of	ADP
fbem-21466	63	7	the	the	DET
fbem-21466	63	8	inventory	inventory	NOUN
fbem-21466	63	9	procedure	procedure	NOUN
fbem-21466	63	10	,	,	PUNCT
fbem-21466	63	11	the	the	DET
fbem-21466	63	12	project	project	NOUN
fbem-21466	63	13	team	team	NOUN
fbem-21466	63	14	members	member	NOUN
fbem-21466	63	15	did	do	AUX
fbem-21466	63	16	not	not	PART
fbem-21466	63	17	ask	ask	VERB
fbem-21466	63	18	the	the	DET
fbem-21466	63	19	warehouse	warehouse	NOUN
fbem-21466	63	20	staff	staff	NOUN
fbem-21466	63	21	about	about	ADP
fbem-21466	63	22	the	the	DET
fbem-21466	63	23	inventory	inventory	NOUN
fbem-21466	63	24	storage	storage	NOUN
fbem-21466	63	25	,	,	PUNCT
fbem-21466	63	26	inventory	inventory	NOUN
fbem-21466	63	27	scope	scope	NOUN
fbem-21466	63	28	,	,	PUNCT
fbem-21466	63	29	warehouse	warehouse	NOUN
fbem-21466	63	30	quantity	quantity	NOUN
fbem-21466	63	31	and	and	CCONJ
fbem-21466	63	32	warehouse	warehouse	NOUN
fbem-21466	63	33	storage	storage	NOUN
fbem-21466	63	34	environment	environment	NOUN
fbem-21466	63	35	,	,	PUNCT
fbem-21466	63	36	and	and	CCONJ
fbem-21466	63	37	evaluated	evaluate	VERB
fbem-21466	63	38	whether	whether	SCONJ
fbem-21466	63	39	the	the	DET
fbem-21466	63	40	inventory	inventory	NOUN
fbem-21466	63	41	plan	plan	NOUN
fbem-21466	63	42	of	of	ADP
fbem-21466	63	43	the	the	DET
fbem-21466	63	44	enterprise	enterprise	NOUN
fbem-21466	63	45	is	be	AUX
fbem-21466	63	46	reasonable	reasonable	ADJ
fbem-21466	63	47	.	.	PUNCT
fbem-21466	64	1	for	for	ADP
fbem-21466	64	2	agricultural	agricultural	ADJ
fbem-21466	64	3	enterprises	enterprise	NOUN
fbem-21466	64	4	such	such	ADJ
fbem-21466	64	5	as	as	ADP
fbem-21466	64	6	zhenlong	zhenlong	PROPN
fbem-21466	64	7	specialty	specialty	PROPN
fbem-21466	64	8	,	,	PUNCT
fbem-21466	64	9	certified	certify	VERB
fbem-21466	64	10	public	public	ADJ
fbem-21466	64	11	accountants	accountant	NOUN
fbem-21466	64	12	do	do	AUX
fbem-21466	64	13	not	not	PART
fbem-21466	64	14	pay	pay	VERB
fbem-21466	64	15	special	special	ADJ
fbem-21466	64	16	attention	attention	NOUN
fbem-21466	64	17	to	to	ADP
fbem-21466	64	18	raw	raw	ADJ
fbem-21466	64	19	materials	material	NOUN
fbem-21466	64	20	,	,	PUNCT
fbem-21466	64	21	and	and	CCONJ
fbem-21466	64	22	do	do	AUX
fbem-21466	64	23	not	not	PART
fbem-21466	64	24	maintain	maintain	VERB
fbem-21466	64	25	a	a	DET
fbem-21466	64	26	professional	professional	ADJ
fbem-21466	64	27	skeptical	skeptical	ADJ
fbem-21466	64	28	attitude	attitude	NOUN
fbem-21466	64	29	towards	towards	ADP
fbem-21466	64	30	abnormal	abnormal	ADJ
fbem-21466	64	31	fluctuations	fluctuation	NOUN
fbem-21466	64	32	.	.	PUNCT
fbem-21466	65	1	3.2.2	3.2.2	X
fbem-21466	65	2	.	.	PUNCT
fbem-21466	66	1	it	it	PRON
fbem-21466	66	2	is	be	AUX
fbem-21466	66	3	difficult	difficult	ADJ
fbem-21466	66	4	to	to	PART
fbem-21466	66	5	remain	remain	VERB
fbem-21466	66	6	independent	independent	ADJ
fbem-21466	66	7	independence	independence	NOUN
fbem-21466	66	8	is	be	AUX
fbem-21466	66	9	related	relate	VERB
fbem-21466	66	10	to	to	ADP
fbem-21466	66	11	the	the	DET
fbem-21466	66	12	following	follow	VERB
fbem-21466	66	13	two	two	NUM
fbem-21466	66	14	aspects	aspect	NOUN
fbem-21466	66	15	,	,	PUNCT
fbem-21466	66	16	first	first	ADV
fbem-21466	66	17	of	of	ADP
fbem-21466	66	18	all	all	PRON
fbem-21466	66	19	,	,	PUNCT
fbem-21466	66	20	auditors	auditor	NOUN
fbem-21466	66	21	and	and	CCONJ
fbem-21466	66	22	the	the	DET
fbem-21466	66	23	auditee	auditee	NOUN
fbem-21466	66	24	is	be	AUX
fbem-21466	66	25	independent	independent	ADJ
fbem-21466	66	26	of	of	ADP
fbem-21466	66	27	each	each	DET
fbem-21466	66	28	other	other	ADJ
fbem-21466	66	29	,	,	PUNCT
fbem-21466	66	30	auditors	auditor	NOUN
fbem-21466	66	31	are	be	AUX
fbem-21466	66	32	in	in	ADP
fbem-21466	66	33	a	a	DET
fbem-21466	66	34	neutral	neutral	ADJ
fbem-21466	66	35	position	position	NOUN
fbem-21466	66	36	to	to	PART
fbem-21466	66	37	audit	audit	VERB
fbem-21466	66	38	and	and	CCONJ
fbem-21466	66	39	issue	issue	VERB
fbem-21466	66	40	a	a	DET
fbem-21466	66	41	report	report	NOUN
fbem-21466	66	42	,	,	PUNCT
fbem-21466	66	43	but	but	CCONJ
fbem-21466	66	44	vibration	vibration	NOUN
fbem-21466	66	45	long	long	ADJ
fbem-21466	66	46	specialty	specialty	NOUN
fbem-21466	66	47	has	have	VERB
fbem-21466	66	48	the	the	DET
fbem-21466	66	49	right	right	NOUN
fbem-21466	66	50	to	to	PART
fbem-21466	66	51	decide	decide	VERB
fbem-21466	66	52	certified	certify	VERB
fbem-21466	66	53	public	public	ADJ
fbem-21466	66	54	accountants	accountant	NOUN
fbem-21466	66	55	and	and	CCONJ
fbem-21466	66	56	pay	pay	VERB
fbem-21466	66	57	audit	audit	NOUN
fbem-21466	66	58	fees	fee	NOUN
fbem-21466	66	59	,	,	PUNCT
fbem-21466	66	60	which	which	PRON
fbem-21466	66	61	makes	make	VERB
fbem-21466	66	62	the	the	DET
fbem-21466	66	63	auditors	auditor	NOUN
fbem-21466	66	64	affected	affect	VERB
fbem-21466	66	65	by	by	ADP
fbem-21466	66	66	the	the	DET
fbem-21466	66	67	auditees	auditee	NOUN
fbem-21466	66	68	,	,	PUNCT
fbem-21466	66	69	independence	independence	NOUN
fbem-21466	66	70	will	will	AUX
fbem-21466	66	71	be	be	AUX
fbem-21466	66	72	damaged	damage	VERB
fbem-21466	66	73	.	.	PUNCT
fbem-21466	67	1	secondly	secondly	ADV
fbem-21466	67	2	,	,	PUNCT
fbem-21466	67	3	the	the	DET
fbem-21466	67	4	audit	audit	NOUN
fbem-21466	67	5	cost	cost	NOUN
fbem-21466	67	6	,	,	PUNCT
fbem-21466	67	7	the	the	DET
fbem-21466	67	8	audit	audit	NOUN
fbem-21466	67	9	business	business	NOUN
fbem-21466	67	10	is	be	AUX
fbem-21466	67	11	the	the	DET
fbem-21466	67	12	two	two	NUM
fbem-21466	67	13	main	main	ADJ
fbem-21466	67	14	factors	factor	NOUN
fbem-21466	67	15	affecting	affect	VERB
fbem-21466	67	16	the	the	DET
fbem-21466	67	17	independence	independence	NOUN
fbem-21466	67	18	,	,	PUNCT
fbem-21466	67	19	and	and	CCONJ
fbem-21466	67	20	the	the	PRON
fbem-21466	67	21	higher	high	ADJ
fbem-21466	67	22	the	the	DET
fbem-21466	67	23	audit	audit	NOUN
fbem-21466	67	24	cost	cost	NOUN
fbem-21466	67	25	,	,	PUNCT
fbem-21466	67	26	the	the	PRON
fbem-21466	67	27	higher	high	ADJ
fbem-21466	67	28	the	the	DET
fbem-21466	67	29	economic	economic	ADJ
fbem-21466	67	30	dependence	dependence	NOUN
fbem-21466	67	31	of	of	ADP
fbem-21466	67	32	certified	certify	VERB
fbem-21466	67	33	public	public	ADJ
fbem-21466	67	34	accountants	accountant	NOUN
fbem-21466	67	35	on	on	ADP
fbem-21466	67	36	them	they	PRON
fbem-21466	67	37	.	.	PUNCT
fbem-21466	68	1	ipo	ipo	NOUN
fbem-21466	68	2	audit	audit	NOUN
fbem-21466	68	3	cost	cost	VERB
fbem-21466	68	4	generally	generally	ADV
fbem-21466	68	5	higher	high	ADJ
fbem-21466	68	6	than	than	ADP
fbem-21466	68	7	ordinary	ordinary	ADJ
fbem-21466	68	8	audit	audit	NOUN
fbem-21466	68	9	costs	cost	NOUN
fbem-21466	68	10	,	,	PUNCT
fbem-21466	68	11	if	if	SCONJ
fbem-21466	68	12	successful	successful	ADJ
fbem-21466	68	13	make	make	VERB
fbem-21466	68	14	enterprise	enterprise	NOUN
fbem-21466	68	15	listed	list	VERB
fbem-21466	68	16	will	will	AUX
fbem-21466	68	17	bring	bring	VERB
fbem-21466	68	18	good	good	ADJ
fbem-21466	68	19	reputation	reputation	NOUN
fbem-21466	68	20	to	to	ADP
fbem-21466	68	21	the	the	DET
fbem-21466	68	22	accounting	accounting	NOUN
fbem-21466	68	23	firm	firm	NOUN
fbem-21466	68	24	,	,	PUNCT
fbem-21466	68	25	of	of	ADP
fbem-21466	68	26	course	course	NOUN
fbem-21466	68	27	for	for	ADP
fbem-21466	68	28	certified	certify	VERB
fbem-21466	68	29	public	public	ADJ
fbem-21466	68	30	accountants	accountant	NOUN
fbem-21466	68	31	will	will	AUX
fbem-21466	68	32	also	also	ADV
fbem-21466	68	33	produce	produce	VERB
fbem-21466	68	34	a	a	DET
fbem-21466	68	35	good	good	ADJ
fbem-21466	68	36	reputation	reputation	NOUN
fbem-21466	68	37	,	,	PUNCT
fbem-21466	68	38	this	this	PRON
fbem-21466	68	39	will	will	AUX
fbem-21466	68	40	directly	directly	ADV
fbem-21466	68	41	affect	affect	VERB
fbem-21466	68	42	the	the	DET
fbem-21466	68	43	back	back	NOUN
fbem-21466	68	44	of	of	ADP
fbem-21466	68	45	the	the	DET
fbem-21466	68	46	undertake	undertake	NOUN
fbem-21466	68	47	business	business	NOUN
fbem-21466	68	48	,	,	PUNCT
fbem-21466	68	49	so	so	ADV
fbem-21466	68	50	some	some	DET
fbem-21466	68	51	certified	certified	ADJ
fbem-21466	68	52	public	public	ADJ
fbem-21466	68	53	accountants	accountant	NOUN
fbem-21466	68	54	in	in	ADP
fbem-21466	68	55	order	order	NOUN
fbem-21466	68	56	to	to	PART
fbem-21466	68	57	obtain	obtain	VERB
fbem-21466	68	58	considerable	considerable	ADJ
fbem-21466	68	59	income	income	NOUN
fbem-21466	68	60	or	or	CCONJ
fbem-21466	68	61	get	get	VERB
fbem-21466	68	62	more	more	ADJ
fbem-21466	68	63	ipo	ipo	NOUN
fbem-21466	68	64	business	business	NOUN
fbem-21466	68	65	,	,	PUNCT
fbem-21466	68	66	may	may	AUX
fbem-21466	68	67	sign	sign	VERB
fbem-21466	68	68	an	an	DET
fbem-21466	68	69	agreement	agreement	NOUN
fbem-21466	68	70	with	with	ADP
fbem-21466	68	71	customers	customer	NOUN
fbem-21466	68	72	privately	privately	ADV
fbem-21466	68	73	to	to	PART
fbem-21466	68	74	help	help	VERB
fbem-21466	68	75	customer	customer	NOUN
fbem-21466	68	76	fraud	fraud	NOUN
fbem-21466	68	77	.	.	PUNCT
fbem-21466	69	1	3.2.3	3.2.3	X
fbem-21466	69	2	.	.	X
fbem-21466	69	3	inventory	inventory	NOUN
fbem-21466	69	4	taking	taking	NOUN
fbem-21466	69	5	is	be	AUX
fbem-21466	69	6	difficult	difficult	ADJ
fbem-21466	69	7	because	because	SCONJ
fbem-21466	69	8	agricultural	agricultural	ADJ
fbem-21466	69	9	biological	biological	ADJ
fbem-21466	69	10	assets	asset	NOUN
fbem-21466	69	11	have	have	VERB
fbem-21466	69	12	vital	vital	ADJ
fbem-21466	69	13	characteristics	characteristic	NOUN
fbem-21466	69	14	and	and	CCONJ
fbem-21466	69	15	natural	natural	ADJ
fbem-21466	69	16	growth	growth	NOUN
fbem-21466	69	17	processes	process	NOUN
fbem-21466	69	18	,	,	PUNCT
fbem-21466	69	19	their	their	PRON
fbem-21466	69	20	quantity	quantity	NOUN
fbem-21466	69	21	,	,	PUNCT
fbem-21466	69	22	quality	quality	NOUN
fbem-21466	69	23	,	,	PUNCT
fbem-21466	69	24	and	and	CCONJ
fbem-21466	69	25	value	value	NOUN
fbem-21466	69	26	may	may	AUX
fbem-21466	69	27	change	change	VERB
fbem-21466	69	28	over	over	ADP
fbem-21466	69	29	time	time	NOUN
fbem-21466	69	30	.	.	PUNCT
fbem-21466	70	1	therefore	therefore	ADV
fbem-21466	70	2	,	,	PUNCT
fbem-21466	70	3	many	many	ADJ
fbem-21466	70	4	factors	factor	NOUN
fbem-21466	70	5	need	need	VERB
fbem-21466	70	6	to	to	PART
fbem-21466	70	7	be	be	AUX
fbem-21466	70	8	considered	consider	VERB
fbem-21466	70	9	in	in	ADP
fbem-21466	70	10	an	an	DET
fbem-21466	70	11	accurate	accurate	ADJ
fbem-21466	70	12	inventory	inventory	NOUN
fbem-21466	70	13	inventory	inventory	NOUN
fbem-21466	70	14	.	.	PUNCT
fbem-21466	71	1	first	first	ADV
fbem-21466	71	2	of	of	ADP
fbem-21466	71	3	all	all	PRON
fbem-21466	71	4	,	,	PUNCT
fbem-21466	71	5	agricultural	agricultural	ADJ
fbem-21466	71	6	production	production	NOUN
fbem-21466	71	7	usually	usually	ADV
fbem-21466	71	8	involves	involve	VERB
fbem-21466	71	9	large	large	ADJ
fbem-21466	71	10	areas	area	NOUN
fbem-21466	71	11	of	of	ADP
fbem-21466	71	12	land	land	NOUN
fbem-21466	71	13	and	and	CCONJ
fbem-21466	71	14	a	a	DET
fbem-21466	71	15	large	large	ADJ
fbem-21466	71	16	number	number	NOUN
fbem-21466	71	17	of	of	ADP
fbem-21466	71	18	biological	biological	ADJ
fbem-21466	71	19	assets	asset	NOUN
fbem-21466	71	20	.	.	PUNCT
fbem-21466	72	1	this	this	DET
fbem-21466	72	2	large	large	ADJ
fbem-21466	72	3	scale	scale	NOUN
fbem-21466	72	4	and	and	CCONJ
fbem-21466	72	5	diversification	diversification	NOUN
fbem-21466	72	6	makes	make	VERB
fbem-21466	72	7	inventory	inventory	NOUN
fbem-21466	72	8	taking	take	VERB
fbem-21466	72	9	complicated	complicate	VERB
fbem-21466	72	10	and	and	CCONJ
fbem-21466	72	11	requires	require	VERB
fbem-21466	72	12	a	a	DET
fbem-21466	72	13	lot	lot	NOUN
fbem-21466	72	14	of	of	ADP
fbem-21466	72	15	human	human	ADJ
fbem-21466	72	16	resources	resource	NOUN
fbem-21466	72	17	.	.	PUNCT
fbem-21466	73	1	in	in	ADP
fbem-21466	73	2	addition	addition	NOUN
fbem-21466	73	3	,	,	PUNCT
fbem-21466	73	4	the	the	DET
fbem-21466	73	5	measurement	measurement	NOUN
fbem-21466	73	6	and	and	CCONJ
fbem-21466	73	7	valuation	valuation	NOUN
fbem-21466	73	8	may	may	AUX
fbem-21466	73	9	be	be	AUX
fbem-21466	73	10	somewhat	somewhat	ADV
fbem-21466	73	11	subjective	subjective	ADJ
fbem-21466	73	12	and	and	CCONJ
fbem-21466	73	13	uncertain	uncertain	ADJ
fbem-21466	73	14	.	.	PUNCT
fbem-21466	74	1	for	for	ADP
fbem-21466	74	2	example	example	NOUN
fbem-21466	74	3	,	,	PUNCT
fbem-21466	74	4	zhenlong	zhenlong	PROPN
fbem-21466	74	5	specialty	specialty	PROPN
fbem-21466	74	6	pumpkin	pumpkin	NOUN
fbem-21466	74	7	seeds	seed	NOUN
fbem-21466	74	8	,	,	PUNCT
fbem-21466	74	9	pine	pine	ADJ
fbem-21466	74	10	seeds	seed	NOUN
fbem-21466	74	11	and	and	CCONJ
fbem-21466	74	12	so	so	ADV
fbem-21466	74	13	on	on	ADV
fbem-21466	74	14	are	be	AUX
fbem-21466	74	15	some	some	DET
fbem-21466	74	16	small	small	ADJ
fbem-21466	74	17	particles	particle	NOUN
fbem-21466	74	18	,	,	PUNCT
fbem-21466	74	19	difficult	difficult	ADJ
fbem-21466	74	20	to	to	PART
fbem-21466	74	21	conduct	conduct	VERB
fbem-21466	74	22	quality	quality	NOUN
fbem-21466	74	23	testing	testing	NOUN
fbem-21466	74	24	of	of	ADP
fbem-21466	74	25	raw	raw	ADJ
fbem-21466	74	26	materials	material	NOUN
fbem-21466	74	27	.	.	PUNCT
fbem-21466	75	1	in	in	ADP
fbem-21466	75	2	addition	addition	NOUN
fbem-21466	75	3	,	,	PUNCT
fbem-21466	75	4	agricultural	agricultural	ADJ
fbem-21466	75	5	production	production	NOUN
fbem-21466	75	6	is	be	AUX
fbem-21466	75	7	vulnerable	vulnerable	ADJ
fbem-21466	75	8	to	to	ADP
fbem-21466	75	9	weather	weather	NOUN
fbem-21466	75	10	and	and	CCONJ
fbem-21466	75	11	natural	natural	ADJ
fbem-21466	75	12	disasters	disaster	NOUN
fbem-21466	75	13	.	.	PUNCT
fbem-21466	76	1	for	for	ADP
fbem-21466	76	2	example	example	NOUN
fbem-21466	76	3	,	,	PUNCT
fbem-21466	76	4	the	the	DET
fbem-21466	76	5	raw	raw	ADJ
fbem-21466	76	6	materials	material	NOUN
fbem-21466	76	7	of	of	ADP
fbem-21466	76	8	zhenlong	zhenlong	PROPN
fbem-21466	76	9	specialty	specialty	NOUN
fbem-21466	76	10	products	product	NOUN
fbem-21466	76	11	are	be	AUX
fbem-21466	76	12	moldy	moldy	ADJ
fbem-21466	76	13	,	,	PUNCT
fbem-21466	76	14	and	and	CCONJ
fbem-21466	76	15	extreme	extreme	ADJ
fbem-21466	76	16	weather	weather	NOUN
fbem-21466	76	17	events	event	NOUN
fbem-21466	76	18	such	such	ADJ
fbem-21466	76	19	as	as	ADP
fbem-21466	76	20	drought	drought	NOUN
fbem-21466	76	21	and	and	CCONJ
fbem-21466	76	22	flood	flood	NOUN
fbem-21466	76	23	may	may	AUX
fbem-21466	76	24	lead	lead	VERB
fbem-21466	76	25	to	to	ADP
fbem-21466	76	26	crop	crop	NOUN
fbem-21466	76	27	production	production	NOUN
fbem-21466	76	28	or	or	CCONJ
fbem-21466	76	29	loss	loss	NOUN
fbem-21466	76	30	.	.	PUNCT
fbem-21466	77	1	these	these	DET
fbem-21466	77	2	uncontrollable	uncontrollable	ADJ
fbem-21466	77	3	factors	factor	NOUN
fbem-21466	77	4	have	have	AUX
fbem-21466	77	5	increased	increase	VERB
fbem-21466	77	6	the	the	DET
fbem-21466	77	7	uncertainty	uncertainty	NOUN
fbem-21466	77	8	of	of	ADP
fbem-21466	77	9	the	the	DET
fbem-21466	77	10	inventory	inventory	NOUN
fbem-21466	77	11	of	of	ADP
fbem-21466	77	12	agricultural	agricultural	ADJ
fbem-21466	77	13	biological	biological	ADJ
fbem-21466	77	14	assets	asset	NOUN
fbem-21466	77	15	.	.	PUNCT
fbem-21466	78	1	4	4	X
fbem-21466	78	2	.	.	X
fbem-21466	78	3	countermeasures	countermeasure	NOUN
fbem-21466	78	4	and	and	CCONJ
fbem-21466	78	5	suggestions	suggestion	NOUN
fbem-21466	78	6	4.1	4.1	NUM
fbem-21466	78	7	.	.	PUNCT
fbem-21466	78	8	to	to	PART
fbem-21466	78	9	improve	improve	VERB
fbem-21466	78	10	the	the	DET
fbem-21466	78	11	professional	professional	ADJ
fbem-21466	78	12	competence	competence	NOUN
fbem-21466	78	13	and	and	CCONJ
fbem-21466	78	14	professional	professional	ADJ
fbem-21466	78	15	quality	quality	NOUN
fbem-21466	78	16	of	of	ADP
fbem-21466	78	17	certified	certify	VERB
fbem-21466	78	18	public	public	ADJ
fbem-21466	78	19	accountants	accountant	NOUN
fbem-21466	78	20	in	in	ADP
fbem-21466	78	21	the	the	DET
fbem-21466	78	22	case	case	NOUN
fbem-21466	78	23	of	of	ADP
fbem-21466	78	24	financial	financial	ADJ
fbem-21466	78	25	fraud	fraud	NOUN
fbem-21466	78	26	of	of	ADP
fbem-21466	78	27	zhenlong	zhenlong	PROPN
fbem-21466	78	28	specialty	specialty	PROPN
fbem-21466	78	29	,	,	PUNCT
fbem-21466	78	30	the	the	DET
fbem-21466	78	31	cpa	cpa	NOUN
fbem-21466	78	32	failed	fail	VERB
fbem-21466	78	33	to	to	PART
fbem-21466	78	34	maintain	maintain	VERB
fbem-21466	78	35	enough	enough	ADJ
fbem-21466	78	36	professional	professional	ADJ
fbem-21466	78	37	skeptical	skeptical	ADJ
fbem-21466	78	38	attitude	attitude	NOUN
fbem-21466	78	39	towards	towards	ADP
fbem-21466	78	40	the	the	DET
fbem-21466	78	41	audit	audit	NOUN
fbem-21466	78	42	process	process	NOUN
fbem-21466	78	43	and	and	CCONJ
fbem-21466	78	44	ignored	ignore	VERB
fbem-21466	78	45	the	the	DET
fbem-21466	78	46	abnormal	abnormal	ADJ
fbem-21466	78	47	situation	situation	NOUN
fbem-21466	78	48	,	,	PUNCT
fbem-21466	78	49	leading	lead	VERB
fbem-21466	78	50	to	to	ADP
fbem-21466	78	51	the	the	DET
fbem-21466	78	52	failure	failure	NOUN
fbem-21466	78	53	of	of	ADP
fbem-21466	78	54	the	the	DET
fbem-21466	78	55	audit	audit	NOUN
fbem-21466	78	56	.	.	PUNCT
fbem-21466	79	1	therefore	therefore	ADV
fbem-21466	79	2	,	,	PUNCT
fbem-21466	79	3	it	it	PRON
fbem-21466	79	4	is	be	AUX
fbem-21466	79	5	necessary	necessary	ADJ
fbem-21466	79	6	to	to	PART
fbem-21466	79	7	improve	improve	VERB
fbem-21466	79	8	the	the	DET
fbem-21466	79	9	professional	professional	ADJ
fbem-21466	79	10	ability	ability	NOUN
fbem-21466	79	11	and	and	CCONJ
fbem-21466	79	12	professional	professional	ADJ
fbem-21466	79	13	quality	quality	NOUN
fbem-21466	79	14	of	of	ADP
fbem-21466	79	15	certified	certified	ADJ
fbem-21466	79	16	public	public	ADJ
fbem-21466	79	17	accountants	accountant	NOUN
fbem-21466	79	18	.	.	PUNCT
fbem-21466	80	1	first	first	ADV
fbem-21466	80	2	of	of	ADP
fbem-21466	80	3	all	all	PRON
fbem-21466	80	4	,	,	PUNCT
fbem-21466	80	5	certified	certify	VERB
fbem-21466	80	6	public	public	ADJ
fbem-21466	80	7	accountants	accountant	NOUN
fbem-21466	80	8	should	should	AUX
fbem-21466	80	9	take	take	VERB
fbem-21466	80	10	integrity	integrity	NOUN
fbem-21466	80	11	and	and	CCONJ
fbem-21466	80	12	transparency	transparency	NOUN
fbem-21466	80	13	as	as	ADP
fbem-21466	80	14	their	their	PRON
fbem-21466	80	15	core	core	NOUN
fbem-21466	80	16	values	value	NOUN
fbem-21466	80	17	,	,	PUNCT
fbem-21466	80	18	always	always	ADV
fbem-21466	80	19	maintain	maintain	VERB
fbem-21466	80	20	honesty	honesty	NOUN
fbem-21466	80	21	,	,	PUNCT
fbem-21466	80	22	integrity	integrity	NOUN
fbem-21466	80	23	and	and	CCONJ
fbem-21466	80	24	reliability	reliability	NOUN
fbem-21466	80	25	,	,	PUNCT
fbem-21466	80	26	and	and	CCONJ
fbem-21466	80	27	ensure	ensure	VERB
fbem-21466	80	28	that	that	SCONJ
fbem-21466	80	29	the	the	DET
fbem-21466	80	30	financial	financial	ADJ
fbem-21466	80	31	report	report	NOUN
fbem-21466	80	32	can	can	AUX
fbem-21466	80	33	truly	truly	ADV
fbem-21466	80	34	and	and	CCONJ
fbem-21466	80	35	accurately	accurately	ADV
fbem-21466	80	36	reflect	reflect	VERB
fbem-21466	80	37	the	the	DET
fbem-21466	80	38	financial	financial	ADJ
fbem-21466	80	39	situation	situation	NOUN
fbem-21466	80	40	of	of	ADP
fbem-21466	80	41	the	the	DET
fbem-21466	80	42	enterprise	enterprise	NOUN
fbem-21466	80	43	.	.	PUNCT
fbem-21466	81	1	this	this	PRON
fbem-21466	81	2	requires	require	VERB
fbem-21466	81	3	frank	frank	ADJ
fbem-21466	81	4	communication	communication	NOUN
fbem-21466	81	5	with	with	ADP
fbem-21466	81	6	stakeholders	stakeholder	NOUN
fbem-21466	81	7	and	and	CCONJ
fbem-21466	81	8	disclosure	disclosure	NOUN
fbem-21466	81	9	of	of	ADP
fbem-21466	81	10	all	all	DET
fbem-21466	81	11	relevant	relevant	ADJ
fbem-21466	81	12	information	information	NOUN
fbem-21466	81	13	without	without	ADP
fbem-21466	81	14	concealing	conceal	VERB
fbem-21466	81	15	or	or	CCONJ
fbem-21466	81	16	misrepresenting	misrepresent	VERB
fbem-21466	81	17	the	the	DET
fbem-21466	81	18	truth	truth	NOUN
fbem-21466	81	19	.	.	PUNCT
fbem-21466	82	1	secondly	secondly	ADV
fbem-21466	82	2	,	,	PUNCT
fbem-21466	82	3	certified	certified	ADJ
fbem-21466	82	4	public	public	ADJ
fbem-21466	82	5	accountants	accountant	NOUN
fbem-21466	82	6	should	should	AUX
fbem-21466	82	7	strictly	strictly	ADV
fbem-21466	82	8	abide	abide	VERB
fbem-21466	82	9	by	by	ADP
fbem-21466	82	10	the	the	DET
fbem-21466	82	11	code	code	NOUN
fbem-21466	82	12	of	of	ADP
fbem-21466	82	13	professional	professional	ADJ
fbem-21466	82	14	ethics	ethic	NOUN
fbem-21466	82	15	,	,	PUNCT
fbem-21466	82	16	such	such	ADJ
fbem-21466	82	17	as	as	ADP
fbem-21466	82	18	international	international	ADJ
fbem-21466	82	19	cpa	cpa	NOUN
fbem-21466	82	20	standards	standard	NOUN
fbem-21466	82	21	and	and	CCONJ
fbem-21466	82	22	relevant	relevant	ADJ
fbem-21466	82	23	industry	industry	NOUN
fbem-21466	82	24	standards	standard	NOUN
fbem-21466	82	25	.	.	PUNCT
fbem-21466	83	1	they	they	PRON
fbem-21466	83	2	should	should	AUX
fbem-21466	83	3	always	always	ADV
fbem-21466	83	4	maintain	maintain	VERB
fbem-21466	83	5	independence	independence	NOUN
fbem-21466	83	6	,	,	PUNCT
fbem-21466	83	7	objectivity	objectivity	NOUN
fbem-21466	83	8	and	and	CCONJ
fbem-21466	83	9	prudence	prudence	NOUN
fbem-21466	83	10	,	,	PUNCT
fbem-21466	83	11	not	not	PART
fbem-21466	83	12	affected	affect	VERB
fbem-21466	83	13	by	by	ADP
fbem-21466	83	14	any	any	DET
fbem-21466	83	15	conflict	conflict	NOUN
fbem-21466	83	16	of	of	ADP
fbem-21466	83	17	interest	interest	NOUN
fbem-21466	83	18	,	,	PUNCT
fbem-21466	83	19	resolutely	resolutely	ADV
fbem-21466	83	20	resist	resist	VERB
fbem-21466	83	21	financial	financial	ADJ
fbem-21466	83	22	fraud	fraud	NOUN
fbem-21466	83	23	,	,	PUNCT
fbem-21466	83	24	fraud	fraud	NOUN
fbem-21466	83	25	and	and	CCONJ
fbem-21466	83	26	misconduct	misconduct	NOUN
fbem-21466	83	27	,	,	PUNCT
fbem-21466	83	28	and	and	CCONJ
fbem-21466	83	29	have	have	VERB
fbem-21466	83	30	the	the	DET
fbem-21466	83	31	courage	courage	NOUN
fbem-21466	83	32	to	to	PART
fbem-21466	83	33	report	report	VERB
fbem-21466	83	34	any	any	DET
fbem-21466	83	35	illegal	illegal	ADJ
fbem-21466	83	36	behavior	behavior	NOUN
fbem-21466	83	37	.	.	PUNCT
fbem-21466	84	1	finally	finally	ADV
fbem-21466	84	2	,	,	PUNCT
fbem-21466	84	3	cpa	cpa	PROPN
fbem-21466	84	4	should	should	AUX
fbem-21466	84	5	cultivate	cultivate	VERB
fbem-21466	84	6	a	a	DET
fbem-21466	84	7	good	good	ADJ
fbem-21466	84	8	professional	professional	ADJ
fbem-21466	84	9	conscience	conscience	NOUN
fbem-21466	84	10	,	,	PUNCT
fbem-21466	84	11	always	always	ADV
fbem-21466	84	12	be	be	AUX
fbem-21466	84	13	aware	aware	ADJ
fbem-21466	84	14	of	of	ADP
fbem-21466	84	15	their	their	PRON
fbem-21466	84	16	responsibilities	responsibility	NOUN
fbem-21466	84	17	and	and	CCONJ
fbem-21466	84	18	influence	influence	NOUN
fbem-21466	84	19	,	,	PUNCT
fbem-21466	84	20	and	and	CCONJ
fbem-21466	84	21	perform	perform	VERB
fbem-21466	84	22	their	their	PRON
fbem-21466	84	23	duties	duty	NOUN
fbem-21466	84	24	with	with	ADP
fbem-21466	84	25	a	a	DET
fbem-21466	84	26	high	high	ADJ
fbem-21466	84	27	sense	sense	NOUN
fbem-21466	84	28	of	of	ADP
fbem-21466	84	29	responsibility	responsibility	NOUN
fbem-21466	84	30	and	and	CCONJ
fbem-21466	84	31	professionalism	professionalism	NOUN
fbem-21466	84	32	,	,	PUNCT
fbem-21466	84	33	and	and	CCONJ
fbem-21466	84	34	constantly	constantly	ADV
fbem-21466	84	35	improve	improve	VERB
fbem-21466	84	36	their	their	PRON
fbem-21466	84	37	professional	professional	ADJ
fbem-21466	84	38	knowledge	knowledge	NOUN
fbem-21466	84	39	and	and	CCONJ
fbem-21466	84	40	skills	skill	NOUN
fbem-21466	84	41	to	to	PART
fbem-21466	84	42	adapt	adapt	VERB
fbem-21466	84	43	to	to	ADP
fbem-21466	84	44	the	the	DET
fbem-21466	84	45	increasingly	increasingly	ADV
fbem-21466	84	46	complex	complex	ADJ
fbem-21466	84	47	and	and	CCONJ
fbem-21466	84	48	changing	change	VERB
fbem-21466	84	49	business	business	NOUN
fbem-21466	84	50	environment	environment	NOUN
fbem-21466	84	51	.	.	PUNCT
fbem-21466	85	1	4.2	4.2	NUM
fbem-21466	85	2	.	.	X
fbem-21466	85	3	establish	establish	VERB
fbem-21466	85	4	and	and	CCONJ
fbem-21466	85	5	improve	improve	VERB
fbem-21466	85	6	the	the	DET
fbem-21466	85	7	accounting	account	VERB
fbem-21466	85	8	legal	legal	ADJ
fbem-21466	85	9	system	system	NOUN
fbem-21466	85	10	for	for	ADP
fbem-21466	85	11	china	china	PROPN
fbem-21466	85	12	,	,	PUNCT
fbem-21466	85	13	the	the	DET
fbem-21466	85	14	punishment	punishment	NOUN
fbem-21466	85	15	mechanism	mechanism	NOUN
fbem-21466	85	16	adopted	adopt	VERB
fbem-21466	85	17	by	by	ADP
fbem-21466	85	18	the	the	DET
fbem-21466	85	19	government	government	NOUN
fbem-21466	85	20	supervision	supervision	NOUN
fbem-21466	85	21	is	be	AUX
fbem-21466	85	22	irrelevant	irrelevant	ADJ
fbem-21466	85	23	for	for	ADP
fbem-21466	85	24	accounting	accounting	NOUN
fbem-21466	85	25	firms	firm	NOUN
fbem-21466	85	26	and	and	CCONJ
fbem-21466	85	27	ipo	ipo	NOUN
fbem-21466	85	28	enterprises	enterprise	NOUN
fbem-21466	85	29	.	.	PUNCT
fbem-21466	86	1	for	for	ADP
fbem-21466	86	2	example	example	NOUN
fbem-21466	86	3	,	,	PUNCT
fbem-21466	86	4	the	the	DET
fbem-21466	86	5	csrc	csrc	NOUN
fbem-21466	86	6	usually	usually	ADV
fbem-21466	86	7	warns	warn	VERB
fbem-21466	86	8	,	,	PUNCT
fbem-21466	86	9	fines	fine	NOUN
fbem-21466	86	10	and	and	CCONJ
fbem-21466	86	11	fines	fine	NOUN
fbem-21466	86	12	illegal	illegal	ADJ
fbem-21466	86	13	enterprises	enterprise	NOUN
fbem-21466	86	14	and	and	CCONJ
fbem-21466	86	15	firms	firm	NOUN
fbem-21466	86	16	to	to	PART
fbem-21466	86	17	confiscate	confiscate	VERB
fbem-21466	86	18	business	business	NOUN
fbem-21466	86	19	income	income	NOUN
fbem-21466	86	20	,	,	PUNCT
fbem-21466	86	21	but	but	CCONJ
fbem-21466	86	22	these	these	PRON
fbem-21466	86	23	are	be	AUX
fbem-21466	86	24	far	far	ADV
fbem-21466	86	25	lower	low	ADJ
fbem-21466	86	26	than	than	ADP
fbem-21466	86	27	the	the	DET
fbem-21466	86	28	illegal	illegal	ADJ
fbem-21466	86	29	profits	profit	NOUN
fbem-21466	86	30	.	.	PUNCT
fbem-21466	87	1	therefore	therefore	ADV
fbem-21466	87	2	,	,	PUNCT
fbem-21466	87	3	first	first	ADV
fbem-21466	87	4	of	of	ADP
fbem-21466	87	5	all	all	PRON
fbem-21466	87	6	,	,	PUNCT
fbem-21466	87	7	the	the	DET
fbem-21466	87	8	accounting	account	VERB
fbem-21466	87	9	legal	legal	ADJ
fbem-21466	87	10	system	system	NOUN
fbem-21466	87	11	should	should	AUX
fbem-21466	87	12	establish	establish	VERB
fbem-21466	87	13	a	a	DET
fbem-21466	87	14	clear	clear	ADJ
fbem-21466	87	15	code	code	NOUN
fbem-21466	87	16	of	of	ADP
fbem-21466	87	17	conduct	conduct	NOUN
fbem-21466	87	18	and	and	CCONJ
fbem-21466	87	19	professional	professional	ADJ
fbem-21466	87	20	ethics	ethic	NOUN
fbem-21466	87	21	to	to	PART
fbem-21466	87	22	restrain	restrain	VERB
fbem-21466	87	23	the	the	DET
fbem-21466	87	24	behavior	behavior	NOUN
fbem-21466	87	25	of	of	ADP
fbem-21466	87	26	certified	certify	VERB
fbem-21466	87	27	public	public	ADJ
fbem-21466	87	28	accountants	accountant	NOUN
fbem-21466	87	29	.	.	PUNCT
fbem-21466	88	1	this	this	PRON
fbem-21466	88	2	includes	include	VERB
fbem-21466	88	3	maintaining	maintain	VERB
fbem-21466	88	4	independence	independence	NOUN
fbem-21466	88	5	,	,	PUNCT
fbem-21466	88	6	objectivity	objectivity	NOUN
fbem-21466	88	7	and	and	CCONJ
fbem-21466	88	8	integrity	integrity	NOUN
fbem-21466	88	9	,	,	PUNCT
fbem-21466	88	10	and	and	CCONJ
fbem-21466	88	11	prohibiting	prohibit	VERB
fbem-21466	88	12	financial	financial	ADJ
fbem-21466	88	13	fraud	fraud	NOUN
fbem-21466	88	14	,	,	PUNCT
fbem-21466	88	15	fraud	fraud	NOUN
fbem-21466	88	16	and	and	CCONJ
fbem-21466	88	17	misconduct	misconduct	NOUN
fbem-21466	88	18	.	.	PUNCT
fbem-21466	89	1	accountants	accountant	NOUN
fbem-21466	89	2	who	who	PRON
fbem-21466	89	3	violate	violate	VERB
fbem-21466	89	4	professional	professional	ADJ
fbem-21466	89	5	ethics	ethic	NOUN
fbem-21466	89	6	shall	shall	AUX
fbem-21466	89	7	be	be	AUX
fbem-21466	89	8	investigated	investigate	VERB
fbem-21466	89	9	by	by	ADP
fbem-21466	89	10	law	law	NOUN
fbem-21466	89	11	and	and	CCONJ
fbem-21466	89	12	punished	punish	VERB
fbem-21466	89	13	accordingly	accordingly	ADV
fbem-21466	89	14	.	.	PUNCT
fbem-21466	90	1	secondly	secondly	ADV
fbem-21466	90	2	,	,	PUNCT
fbem-21466	90	3	it	it	PRON
fbem-21466	90	4	is	be	AUX
fbem-21466	90	5	necessary	necessary	ADJ
fbem-21466	90	6	to	to	PART
fbem-21466	90	7	establish	establish	VERB
fbem-21466	90	8	an	an	DET
fbem-21466	90	9	effective	effective	ADJ
fbem-21466	90	10	supervision	supervision	NOUN
fbem-21466	90	11	mechanism	mechanism	NOUN
fbem-21466	90	12	and	and	CCONJ
fbem-21466	90	13	strengthen	strengthen	VERB
fbem-21466	90	14	the	the	DET
fbem-21466	90	15	supervision	supervision	NOUN
fbem-21466	90	16	and	and	CCONJ
fbem-21466	90	17	law	law	NOUN
fbem-21466	90	18	enforcement	enforcement	NOUN
fbem-21466	90	19	of	of	ADP
fbem-21466	90	20	accounting	accounting	NOUN
fbem-21466	90	21	behavior	behavior	NOUN
fbem-21466	90	22	.	.	PUNCT
fbem-21466	91	1	the	the	DET
fbem-21466	91	2	regulatory	regulatory	ADJ
fbem-21466	91	3	agencies	agency	NOUN
fbem-21466	91	4	should	should	AUX
fbem-21466	91	5	strengthen	strengthen	VERB
fbem-21466	91	6	the	the	DET
fbem-21466	91	7	supervision	supervision	NOUN
fbem-21466	91	8	of	of	ADP
fbem-21466	91	9	accounting	accounting	NOUN
fbem-21466	91	10	firms	firm	NOUN
fbem-21466	91	11	and	and	CCONJ
fbem-21466	91	12	certified	certify	VERB
fbem-21466	91	13	public	public	ADJ
fbem-21466	91	14	accountants	accountant	NOUN
fbem-21466	91	15	to	to	PART
fbem-21466	91	16	ensure	ensure	VERB
fbem-21466	91	17	that	that	SCONJ
fbem-21466	91	18	they	they	PRON
fbem-21466	91	19	comply	comply	VERB
fbem-21466	91	20	with	with	ADP
fbem-21466	91	21	professional	professional	ADJ
fbem-21466	91	22	ethics	ethic	NOUN
fbem-21466	91	23	and	and	CCONJ
fbem-21466	91	24	regulations	regulation	NOUN
fbem-21466	91	25	,	,	PUNCT
fbem-21466	91	26	and	and	CCONJ
fbem-21466	91	27	also	also	ADV
fbem-21466	91	28	strengthen	strengthen	VERB
fbem-21466	91	29	the	the	DET
fbem-21466	91	30	supervision	supervision	NOUN
fbem-21466	91	31	of	of	ADP
fbem-21466	91	32	audit	audit	NOUN
fbem-21466	91	33	work	work	NOUN
fbem-21466	91	34	and	and	CCONJ
fbem-21466	91	35	conduct	conduct	VERB
fbem-21466	91	36	regular	regular	ADJ
fbem-21466	91	37	evaluation	evaluation	NOUN
fbem-21466	91	38	and	and	CCONJ
fbem-21466	91	39	review	review	NOUN
fbem-21466	91	40	of	of	ADP
fbem-21466	91	41	audit	audit	NOUN
fbem-21466	91	42	quality	quality	NOUN
fbem-21466	91	43	.	.	PUNCT
fbem-21466	92	1	at	at	ADP
fbem-21466	92	2	the	the	DET
fbem-21466	92	3	same	same	ADJ
fbem-21466	92	4	time	time	NOUN
fbem-21466	92	5	,	,	PUNCT
fbem-21466	92	6	we	we	PRON
fbem-21466	92	7	should	should	AUX
fbem-21466	92	8	strengthen	strengthen	VERB
fbem-21466	92	9	the	the	DET
fbem-21466	92	10	investigation	investigation	NOUN
fbem-21466	92	11	of	of	ADP
fbem-21466	92	12	violations	violation	NOUN
fbem-21466	92	13	and	and	CCONJ
fbem-21466	92	14	more	more	ADV
fbem-21466	92	15	severe	severe	ADJ
fbem-21466	92	16	punishment	punishment	NOUN
fbem-21466	92	17	,	,	PUNCT
fbem-21466	92	18	discover	discover	VERB
fbem-21466	92	19	and	and	CCONJ
fbem-21466	92	20	correct	correct	ADJ
fbem-21466	92	21	improper	improper	ADJ
fbem-21466	92	22	behaviors	behavior	NOUN
fbem-21466	92	23	,	,	PUNCT
fbem-21466	92	24	and	and	CCONJ
fbem-21466	92	25	maintain	maintain	VERB
fbem-21466	92	26	market	market	NOUN
fbem-21466	92	27	order	order	NOUN
fbem-21466	92	28	and	and	CCONJ
fbem-21466	92	29	a	a	DET
fbem-21466	92	30	fair	fair	ADJ
fbem-21466	92	31	playing	playing	NOUN
fbem-21466	92	32	field	field	NOUN
fbem-21466	92	33	.	.	PUNCT
fbem-21466	93	1	4.3	4.3	NUM
fbem-21466	93	2	.	.	PUNCT
fbem-21466	94	1	strengthen	strengthen	VERB
fbem-21466	94	2	the	the	DET
fbem-21466	94	3	moral	moral	ADJ
fbem-21466	94	4	education	education	NOUN
fbem-21466	94	5	of	of	ADP
fbem-21466	94	6	accounting	accounting	NOUN
fbem-21466	94	7	practitioners	practitioner	NOUN
fbem-21466	94	8	moral	moral	ADJ
fbem-21466	94	9	education	education	NOUN
fbem-21466	94	10	is	be	AUX
fbem-21466	94	11	of	of	ADP
fbem-21466	94	12	great	great	ADJ
fbem-21466	94	13	significance	significance	NOUN
fbem-21466	94	14	to	to	ADP
fbem-21466	94	15	accounting	accounting	NOUN
fbem-21466	94	16	practitioners	practitioner	NOUN
fbem-21466	94	17	.	.	PUNCT
fbem-21466	95	1	it	it	PRON
fbem-21466	95	2	is	be	AUX
fbem-21466	95	3	not	not	PART
fbem-21466	95	4	only	only	ADV
fbem-21466	95	5	about	about	ADP
fbem-21466	95	6	individual	individual	ADJ
fbem-21466	95	7	professional	professional	ADJ
fbem-21466	95	8	ethics	ethic	NOUN
fbem-21466	95	9	and	and	CCONJ
fbem-21466	95	10	responsibility	responsibility	NOUN
fbem-21466	95	11	,	,	PUNCT
fbem-21466	95	12	but	but	CCONJ
fbem-21466	95	13	also	also	ADV
fbem-21466	95	14	about	about	ADP
fbem-21466	95	15	the	the	DET
fbem-21466	95	16	reputation	reputation	NOUN
fbem-21466	95	17	and	and	CCONJ
fbem-21466	95	18	361	361	NUM
fbem-21466	95	19	social	social	ADJ
fbem-21466	95	20	responsibility	responsibility	NOUN
fbem-21466	95	21	of	of	ADP
fbem-21466	95	22	the	the	DET
fbem-21466	95	23	whole	whole	ADJ
fbem-21466	95	24	industry	industry	NOUN
fbem-21466	95	25	.	.	PUNCT
fbem-21466	96	1	through	through	ADP
fbem-21466	96	2	moral	moral	ADJ
fbem-21466	96	3	education	education	NOUN
fbem-21466	96	4	,	,	PUNCT
fbem-21466	96	5	the	the	DET
fbem-21466	96	6	moral	moral	ADJ
fbem-21466	96	7	awareness	awareness	NOUN
fbem-21466	96	8	,	,	PUNCT
fbem-21466	96	9	professional	professional	ADJ
fbem-21466	96	10	quality	quality	NOUN
fbem-21466	96	11	and	and	CCONJ
fbem-21466	96	12	decision	decision	NOUN
fbem-21466	96	13	-	-	PUNCT
fbem-21466	96	14	making	make	VERB
fbem-21466	96	15	ability	ability	NOUN
fbem-21466	96	16	of	of	ADP
fbem-21466	96	17	accounting	accounting	NOUN
fbem-21466	96	18	practitioners	practitioner	NOUN
fbem-21466	96	19	can	can	AUX
fbem-21466	96	20	be	be	AUX
fbem-21466	96	21	improved	improve	VERB
fbem-21466	96	22	,	,	PUNCT
fbem-21466	96	23	so	so	SCONJ
fbem-21466	96	24	as	as	SCONJ
fbem-21466	96	25	to	to	PART
fbem-21466	96	26	establish	establish	VERB
fbem-21466	96	27	a	a	DET
fbem-21466	96	28	more	more	ADV
fbem-21466	96	29	honest	honest	ADJ
fbem-21466	96	30	and	and	CCONJ
fbem-21466	96	31	reliable	reliable	ADJ
fbem-21466	96	32	business	business	NOUN
fbem-21466	96	33	environment	environment	NOUN
fbem-21466	96	34	.	.	PUNCT
fbem-21466	97	1	the	the	DET
fbem-21466	97	2	moral	moral	ADJ
fbem-21466	97	3	education	education	NOUN
fbem-21466	97	4	of	of	ADP
fbem-21466	97	5	accounting	accounting	NOUN
fbem-21466	97	6	personnel	personnel	NOUN
fbem-21466	97	7	can	can	AUX
fbem-21466	97	8	be	be	AUX
fbem-21466	97	9	strengthened	strengthen	VERB
fbem-21466	97	10	from	from	ADP
fbem-21466	97	11	the	the	DET
fbem-21466	97	12	following	follow	VERB
fbem-21466	97	13	aspects	aspect	NOUN
fbem-21466	97	14	.	.	PUNCT
fbem-21466	98	1	first	first	ADV
fbem-21466	98	2	of	of	ADP
fbem-21466	98	3	all	all	PRON
fbem-21466	98	4	,	,	PUNCT
fbem-21466	98	5	the	the	DET
fbem-21466	98	6	organization	organization	NOUN
fbem-21466	98	7	and	and	CCONJ
fbem-21466	98	8	industry	industry	NOUN
fbem-21466	98	9	of	of	ADP
fbem-21466	98	10	the	the	DET
fbem-21466	98	11	cpa	cpa	NOUN
fbem-21466	98	12	firm	firm	NOUN
fbem-21466	98	13	should	should	AUX
fbem-21466	98	14	establish	establish	VERB
fbem-21466	98	15	a	a	DET
fbem-21466	98	16	good	good	ADJ
fbem-21466	98	17	ethical	ethical	ADJ
fbem-21466	98	18	culture	culture	NOUN
fbem-21466	98	19	.	.	PUNCT
fbem-21466	99	1	this	this	PRON
fbem-21466	99	2	includes	include	VERB
fbem-21466	99	3	the	the	DET
fbem-21466	99	4	development	development	NOUN
fbem-21466	99	5	and	and	CCONJ
fbem-21466	99	6	implementation	implementation	NOUN
fbem-21466	99	7	of	of	ADP
fbem-21466	99	8	strict	strict	ADJ
fbem-21466	99	9	ethical	ethical	ADJ
fbem-21466	99	10	norms	norm	NOUN
fbem-21466	99	11	and	and	CCONJ
fbem-21466	99	12	codes	code	NOUN
fbem-21466	99	13	of	of	ADP
fbem-21466	99	14	conduct	conduct	NOUN
fbem-21466	99	15	to	to	PART
fbem-21466	99	16	provide	provide	VERB
fbem-21466	99	17	clear	clear	ADJ
fbem-21466	99	18	guidance	guidance	NOUN
fbem-21466	99	19	and	and	CCONJ
fbem-21466	99	20	support	support	NOUN
fbem-21466	99	21	to	to	ADP
fbem-21466	99	22	accountants	accountant	NOUN
fbem-21466	99	23	.	.	PUNCT
fbem-21466	100	1	the	the	DET
fbem-21466	100	2	organization	organization	NOUN
fbem-21466	100	3	should	should	AUX
fbem-21466	100	4	emphasize	emphasize	VERB
fbem-21466	100	5	the	the	DET
fbem-21466	100	6	importance	importance	NOUN
fbem-21466	100	7	of	of	ADP
fbem-21466	100	8	professional	professional	ADJ
fbem-21466	100	9	ethics	ethic	NOUN
fbem-21466	100	10	and	and	CCONJ
fbem-21466	100	11	encourage	encourage	VERB
fbem-21466	100	12	accountants	accountant	NOUN
fbem-21466	100	13	to	to	PART
fbem-21466	100	14	participate	participate	VERB
fbem-21466	100	15	in	in	ADP
fbem-21466	100	16	ongoing	ongoing	ADJ
fbem-21466	100	17	ethical	ethical	ADJ
fbem-21466	100	18	training	training	NOUN
fbem-21466	100	19	and	and	CCONJ
fbem-21466	100	20	discussions	discussion	NOUN
fbem-21466	100	21	.	.	PUNCT
fbem-21466	101	1	secondly	secondly	ADV
fbem-21466	101	2	,	,	PUNCT
fbem-21466	101	3	special	special	ADJ
fbem-21466	101	4	lectures	lecture	NOUN
fbem-21466	101	5	and	and	CCONJ
fbem-21466	101	6	seminars	seminar	NOUN
fbem-21466	101	7	will	will	AUX
fbem-21466	101	8	be	be	AUX
fbem-21466	101	9	organized	organize	VERB
fbem-21466	101	10	to	to	PART
fbem-21466	101	11	invite	invite	VERB
fbem-21466	101	12	industry	industry	NOUN
fbem-21466	101	13	experts	expert	NOUN
fbem-21466	101	14	and	and	CCONJ
fbem-21466	101	15	practitioners	practitioner	NOUN
fbem-21466	101	16	to	to	PART
fbem-21466	101	17	share	share	VERB
fbem-21466	101	18	their	their	PRON
fbem-21466	101	19	experiences	experience	NOUN
fbem-21466	101	20	and	and	CCONJ
fbem-21466	101	21	views	view	NOUN
fbem-21466	101	22	on	on	ADP
fbem-21466	101	23	ethics	ethic	NOUN
fbem-21466	101	24	.	.	PUNCT
fbem-21466	102	1	this	this	PRON
fbem-21466	102	2	can	can	AUX
fbem-21466	102	3	increase	increase	VERB
fbem-21466	102	4	the	the	DET
fbem-21466	102	5	understanding	understanding	NOUN
fbem-21466	102	6	and	and	CCONJ
fbem-21466	102	7	understanding	understanding	NOUN
fbem-21466	102	8	of	of	ADP
fbem-21466	102	9	accounting	accounting	NOUN
fbem-21466	102	10	practitioners	practitioner	NOUN
fbem-21466	102	11	on	on	ADP
fbem-21466	102	12	ethical	ethical	ADJ
fbem-21466	102	13	issues	issue	NOUN
fbem-21466	102	14	,	,	PUNCT
fbem-21466	102	15	and	and	CCONJ
fbem-21466	102	16	inspire	inspire	VERB
fbem-21466	102	17	them	they	PRON
fbem-21466	102	18	to	to	PART
fbem-21466	102	19	think	think	VERB
fbem-21466	102	20	about	about	ADP
fbem-21466	102	21	and	and	CCONJ
fbem-21466	102	22	discuss	discuss	VERB
fbem-21466	102	23	related	relate	VERB
fbem-21466	102	24	ethical	ethical	ADJ
fbem-21466	102	25	issues	issue	NOUN
fbem-21466	102	26	.	.	PUNCT
fbem-21466	103	1	finally	finally	ADV
fbem-21466	103	2	,	,	PUNCT
fbem-21466	103	3	the	the	DET
fbem-21466	103	4	professional	professional	ADJ
fbem-21466	103	5	responsibility	responsibility	NOUN
fbem-21466	103	6	and	and	CCONJ
fbem-21466	103	7	social	social	ADJ
fbem-21466	103	8	responsibility	responsibility	NOUN
fbem-21466	103	9	of	of	ADP
fbem-21466	103	10	accounting	accounting	NOUN
fbem-21466	103	11	practitioners	practitioner	NOUN
fbem-21466	103	12	are	be	AUX
fbem-21466	103	13	emphasized	emphasize	VERB
fbem-21466	103	14	,	,	PUNCT
fbem-21466	103	15	so	so	SCONJ
fbem-21466	103	16	that	that	SCONJ
fbem-21466	103	17	they	they	PRON
fbem-21466	103	18	can	can	AUX
fbem-21466	103	19	realize	realize	VERB
fbem-21466	103	20	their	their	PRON
fbem-21466	103	21	important	important	ADJ
fbem-21466	103	22	role	role	NOUN
fbem-21466	103	23	in	in	ADP
fbem-21466	103	24	protecting	protect	VERB
fbem-21466	103	25	the	the	DET
fbem-21466	103	26	public	public	ADJ
fbem-21466	103	27	interest	interest	NOUN
fbem-21466	103	28	and	and	CCONJ
fbem-21466	103	29	maintaining	maintain	VERB
fbem-21466	103	30	the	the	DET
fbem-21466	103	31	stability	stability	NOUN
fbem-21466	103	32	of	of	ADP
fbem-21466	103	33	the	the	DET
fbem-21466	103	34	financial	financial	ADJ
fbem-21466	103	35	market	market	NOUN
fbem-21466	103	36	,	,	PUNCT
fbem-21466	103	37	and	and	CCONJ
fbem-21466	103	38	cultivate	cultivate	VERB
fbem-21466	103	39	their	their	PRON
fbem-21466	103	40	professional	professional	ADJ
fbem-21466	103	41	ethics	ethic	NOUN
fbem-21466	103	42	and	and	CCONJ
fbem-21466	103	43	sense	sense	NOUN
fbem-21466	103	44	of	of	ADP
fbem-21466	103	45	mission	mission	NOUN
fbem-21466	103	46	.	.	PUNCT
fbem-21466	104	1	references	reference	NOUN
fbem-21466	104	2	[	[	X
fbem-21466	104	3	1	1	X
fbem-21466	104	4	]	]	PUNCT
fbem-21466	104	5	s.	s.	PROPN
fbem-21466	104	6	l.	l.	PROPN
fbem-21466	104	7	huo,“research	huo,“research	PROPN
fbem-21466	104	8	on	on	ADP
fbem-21466	104	9	audit	audit	NOUN
fbem-21466	104	10	failure	failure	NOUN
fbem-21466	104	11	of	of	ADP
fbem-21466	104	12	listed	list	VERB
fbem-21466	104	13	companies	company	NOUN
fbem-21466	104	14	-	-	PUNCT
fbem-21466	104	15	based	base	VERB
fbem-21466	104	16	on	on	ADP
fbem-21466	104	17	the	the	DET
fbem-21466	104	18	case	case	NOUN
fbem-21466	104	19	study	study	NOUN
fbem-21466	104	20	of	of	ADP
fbem-21466	104	21	kangmei	kangmei	PROPN
fbem-21466	104	22	pharmaceutical	pharmaceutical	NOUN
fbem-21466	104	23	industry	industry	NOUN
fbem-21466	104	24	,	,	PUNCT
fbem-21466	104	25	”	"	PUNCT
fbem-21466	104	26	international	international	ADJ
fbem-21466	104	27	journal	journal	NOUN
fbem-21466	104	28	of	of	ADP
fbem-21466	104	29	education	education	NOUN
fbem-21466	104	30	and	and	CCONJ
fbem-21466	104	31	management	management	NOUN
fbem-21466	104	32	,	,	PUNCT
fbem-21466	104	33	vol.3	vol.3	PROPN
fbem-21466	104	34	,	,	PUNCT
fbem-21466	104	35	no.3,pp.57	no.3,pp.57	PROPN
fbem-21466	104	36	-	-	PUNCT
fbem-21466	104	37	58,march.2018	58,march.2018	NOUN
fbem-21466	104	38	.	.	PUNCT
fbem-21466	105	1	[	[	X
fbem-21466	105	2	2	2	NUM
fbem-21466	105	3	]	]	PUNCT
fbem-21466	105	4	jan	jan	PROPN
fbem-21466	105	5	svanberg	svanberg	PROPN
fbem-21466	105	6	,	,	PUNCT
fbem-21466	105	7	peter	peter	PROPN
fbem-21466	105	8	ohmanr,“auditors	ohmanr,“auditor	NOUN
fbem-21466	105	9	'	'	PART
fbem-21466	105	10	identification	identification	NOUN
fbem-21466	105	11	with	with	ADP
fbem-21466	105	12	their	their	PRON
fbem-21466	105	13	clients	client	NOUN
fbem-21466	105	14	:	:	PUNCT
fbem-21466	105	15	effects	effect	NOUN
fbem-21466	105	16	on	on	ADP
fbem-21466	105	17	audit	audit	NOUN
fbem-21466	105	18	quality	quality	NOUN
fbem-21466	105	19	,	,	PUNCT
fbem-21466	105	20	”	"	PUNCT
fbem-21466	105	21	british	british	ADJ
fbem-21466	105	22	accounting	accounting	PROPN
fbem-21466	105	23	review	review	PROPN
fbem-21466	105	24	,	,	PUNCT
fbem-21466	105	25	pp.63	pp.63	NOUN
fbem-21466	105	26	-	-	NOUN
fbem-21466	105	27	65,2014	65,2014	NOUN
fbem-21466	105	28	.	.	PUNCT
fbem-21466	106	1	[	[	X
fbem-21466	106	2	3	3	X
fbem-21466	106	3	]	]	X
fbem-21466	106	4	n.	n.	PROPN
fbem-21466	106	5	n.	n.	PROPN
fbem-21466	106	6	fan,“take	fan,“take	PROPN
fbem-21466	106	7	ruihua	ruihua	PROPN
fbem-21466	106	8	institute	institute	NOUN
fbem-21466	106	9	's	's	PART
fbem-21466	106	10	ipo	ipo	PROPN
fbem-21466	106	11	audit	audit	NOUN
fbem-21466	106	12	of	of	ADP
fbem-21466	106	13	zhenlong	zhenlong	PROPN
fbem-21466	106	14	specialty	specialty	NOUN
fbem-21466	106	15	products	product	NOUN
fbem-21466	106	16	as	as	ADP
fbem-21466	106	17	an	an	DET
fbem-21466	106	18	example	example	NOUN
fbem-21466	106	19	,	,	PUNCT
fbem-21466	106	20	”	"	PUNCT
fbem-21466	106	21	guangxi	guangxi	PROPN
fbem-21466	106	22	quality	quality	PROPN
fbem-21466	106	23	supervision	supervision	NOUN
fbem-21466	106	24	guide	guide	NOUN
fbem-21466	106	25	,	,	PUNCT
fbem-21466	106	26	vol.01,pp.125	vol.01,pp.125	PROPN
fbem-21466	106	27	-	-	PUNCT
fbem-21466	106	28	126,2021	126,2021	NUM
fbem-21466	106	29	.	.	PUNCT
fbem-21466	107	1	[	[	X
fbem-21466	107	2	4	4	X
fbem-21466	107	3	]	]	PUNCT
fbem-21466	107	4	x.	x.	PROPN
fbem-21466	107	5	r.	r.	PROPN
fbem-21466	107	6	chen,“financial	chen,“financial	PROPN
fbem-21466	107	7	fraud	fraud	NOUN
fbem-21466	107	8	motivation	motivation	NOUN
fbem-21466	107	9	analysis	analysis	NOUN
fbem-21466	107	10	and	and	CCONJ
fbem-21466	107	11	audit	audit	NOUN
fbem-21466	107	12	risk	risk	NOUN
fbem-21466	107	13	response	response	NOUN
fbem-21466	107	14	under	under	ADP
fbem-21466	107	15	the	the	DET
fbem-21466	107	16	new	new	ADJ
fbem-21466	107	17	retail	retail	ADJ
fbem-21466	107	18	modeltake	modeltake	NOUN
fbem-21466	107	19	luckin	luckin	ADJ
fbem-21466	107	20	coffee	coffee	NOUN
fbem-21466	107	21	's	's	PART
fbem-21466	107	22	financial	financial	ADJ
fbem-21466	107	23	fraud	fraud	NOUN
fbem-21466	107	24	as	as	ADP
fbem-21466	107	25	an	an	DET
fbem-21466	107	26	example	example	NOUN
fbem-21466	107	27	,	,	PUNCT
fbem-21466	107	28	”	"	PUNCT
fbem-21466	107	29	research	research	NOUN
fbem-21466	107	30	on	on	ADP
fbem-21466	107	31	financial	financial	ADJ
fbem-21466	107	32	management	management	NOUN
fbem-21466	107	33	,	,	PUNCT
fbem-21466	107	34	vol.o5,pp.58	vol.o5,pp.58	PROPN
fbem-21466	107	35	-	-	PUNCT
fbem-21466	107	36	63,2023	63,2023	NUM
fbem-21466	107	37	.	.	PUNCT
fbem-21466	108	1	[	[	X
fbem-21466	108	2	5	5	X
fbem-21466	108	3	]	]	PUNCT
fbem-21466	108	4	l.	l.	PROPN
fbem-21466	108	5	f.	f.	PROPN
fbem-21466	108	6	gao	gao	PROPN
fbem-21466	108	7	,	,	PUNCT
fbem-21466	108	8	x.	x.	PROPN
fbem-21466	108	9	h.	h.	PROPN
fbem-21466	108	10	qu	qu	PROPN
fbem-21466	108	11	,	,	PUNCT
fbem-21466	108	12	“	"	PUNCT
fbem-21466	108	13	investigation	investigation	NOUN
fbem-21466	108	14	and	and	CCONJ
fbem-21466	108	15	reflection	reflection	NOUN
fbem-21466	108	16	on	on	ADP
fbem-21466	108	17	higher	high	ADJ
fbem-21466	108	18	education	education	NOUN
fbem-21466	108	19	in	in	ADP
fbem-21466	108	20	business	business	NOUN
fbem-21466	108	21	ethics	ethic	NOUN
fbem-21466	108	22	and	and	CCONJ
fbem-21466	108	23	professional	professional	ADJ
fbem-21466	108	24	ethics	ethic	NOUN
fbem-21466	108	25	,	,	PUNCT
fbem-21466	108	26	”	"	PUNCT
fbem-21466	108	27	monthly	monthly	ADJ
fbem-21466	108	28	accounting	accounting	NOUN
fbem-21466	108	29	,	,	PUNCT
fbem-21466	108	30	vol.16,pp.52	vol.16,pp.52	NOUN
fbem-21466	108	31	-	-	PUNCT
fbem-21466	108	32	59,2022	59,2022	NOUN
fbem-21466	108	33	.	.	PUNCT
fbem-21466	109	1	[	[	X
fbem-21466	109	2	6	6	NUM
fbem-21466	109	3	]	]	PUNCT
fbem-21466	109	4	a.	a.	NOUN
fbem-21466	109	5	l.	l.	PROPN
fbem-21466	109	6	guo,“the	guo,“the	PROPN
fbem-21466	109	7	influence	influence	NOUN
fbem-21466	109	8	of	of	ADP
fbem-21466	109	9	business	business	NOUN
fbem-21466	109	10	ethics	ethic	NOUN
fbem-21466	109	11	and	and	CCONJ
fbem-21466	109	12	accounting	account	VERB
fbem-21466	109	13	professional	professional	ADJ
fbem-21466	109	14	ethics	ethic	NOUN
fbem-21466	109	15	under	under	ADP
fbem-21466	109	16	the	the	DET
fbem-21466	109	17	new	new	ADJ
fbem-21466	109	18	technology	technology	NOUN
fbem-21466	109	19	,	,	PUNCT
fbem-21466	109	20	”	"	PUNCT
fbem-21466	109	21	shangxun	shangxun	NOUN
fbem-21466	109	22	,	,	PUNCT
fbem-21466	109	23	v	v	PRON
fbem-21466	109	24	ol.09,pp.182,2019	ol.09,pp.182,2019	PROPN
fbem-21466	109	25	.	.	PUNCT
fbem-21466	110	1	[	[	X
fbem-21466	110	2	7	7	X
fbem-21466	110	3	]	]	PUNCT
fbem-21466	110	4	r.	r.	PROPN
fbem-21466	110	5	y.	y.	PROPN
fbem-21466	110	6	li,“thoughts	li,“thoughts	PROPN
fbem-21466	110	7	on	on	ADP
fbem-21466	110	8	chinese	chinese	ADJ
fbem-21466	110	9	enterprise	enterprise	NOUN
fbem-21466	110	10	business	business	NOUN
fbem-21466	110	11	ethics	ethic	NOUN
fbem-21466	110	12	,	,	PUNCT
fbem-21466	110	13	”	"	PUNCT
fbem-21466	110	14	national	national	ADJ
fbem-21466	110	15	circulation	circulation	NOUN
fbem-21466	110	16	economy	economy	NOUN
fbem-21466	110	17	,	,	PUNCT
fbem-21466	110	18	vol.19,pp.8	vol.19,pp.8	NOUN
fbem-21466	110	19	-	-	SYM
fbem-21466	110	20	9.2017	9.2017	NUM
fbem-21466	110	21	[	[	NOUN
fbem-21466	110	22	8	8	NUM
fbem-21466	110	23	]	]	PUNCT
fbem-21466	110	24	j.	j.	PROPN
fbem-21466	110	25	j.	j.	PROPN
fbem-21466	110	26	pei,“explore	pei,“explore	PROPN
fbem-21466	110	27	the	the	DET
fbem-21466	110	28	problems	problem	NOUN
fbem-21466	110	29	faced	face	VERB
fbem-21466	110	30	by	by	ADP
fbem-21466	110	31	accounting	accounting	NOUN
fbem-21466	110	32	firms	firm	NOUN
fbem-21466	110	33	in	in	ADP
fbem-21466	110	34	the	the	DET
fbem-21466	110	35	ipo	ipo	NOUN
fbem-21466	110	36	audit	audit	NOUN
fbem-21466	110	37	,	,	PUNCT
fbem-21466	110	38	”	"	PUNCT
fbem-21466	110	39	contemporary	contemporary	ADJ
fbem-21466	110	40	accounting	accounting	NOUN
fbem-21466	110	41	,	,	PUNCT
fbem-21466	110	42	vol.15,pp.76	vol.15,pp.76	NOUN
fbem-21466	110	43	-	-	PUNCT
fbem-21466	110	44	77,2020	77,2020	NUM
fbem-21466	110	45	.	.	PUNCT
fbem-21466	111	1	[	[	X
fbem-21466	111	2	9	9	NUM
fbem-21466	111	3	]	]	PUNCT
fbem-21466	111	4	z.	z.	PROPN
fbem-21466	111	5	xiong	xiong	PROPN
fbem-21466	111	6	,	,	PUNCT
fbem-21466	111	7	“	"	PUNCT
fbem-21466	111	8	discussion	discussion	NOUN
fbem-21466	111	9	on	on	ADP
fbem-21466	111	10	ipo	ipo	NOUN
fbem-21466	111	11	audit	audit	NOUN
fbem-21466	111	12	risk	risk	NOUN
fbem-21466	111	13	prevention	prevention	NOUN
fbem-21466	111	14	,	,	PUNCT
fbem-21466	111	15	”	"	PUNCT
fbem-21466	111	16	jiangxi	jiangxi	PROPN
fbem-21466	111	17	university	university	PROPN
fbem-21466	111	18	of	of	ADP
fbem-21466	111	19	finance	finance	NOUN
fbem-21466	111	20	and	and	CCONJ
fbem-21466	111	21	economics	economic	NOUN
fbem-21466	111	22	,	,	PUNCT
fbem-21466	111	23	2019	2019	NUM
fbem-21466	111	24	.	.	PUNCT
fbem-21466	112	1	[	[	X
fbem-21466	112	2	10	10	NUM
fbem-21466	112	3	]	]	X
fbem-21466	112	4	w.	w.	PROPN
fbem-21466	112	5	w.	w.	PROPN
fbem-21466	112	6	liu,“tao	liu,“tao	PROPN
fbem-21466	112	7	yijia	yijia	PROPN
fbem-21466	112	8	,	,	PUNCT
fbem-21466	112	9	chen	chen	PROPN
fbem-21466	112	10	qian	qian	PROPN
fbem-21466	112	11	.	.	PUNCT
fbem-21466	113	1	analysis	analysis	NOUN
fbem-21466	113	2	of	of	ADP
fbem-21466	113	3	business	business	NOUN
fbem-21466	113	4	ethics	ethic	NOUN
fbem-21466	113	5	problems	problem	NOUN
fbem-21466	113	6	in	in	ADP
fbem-21466	113	7	contemporary	contemporary	ADJ
fbem-21466	113	8	business	business	NOUN
fbem-21466	113	9	management,”modern	management,”modern	PROPN
fbem-21466	113	10	commerce	commerce	NOUN
fbem-21466	113	11	and	and	CCONJ
fbem-21466	113	12	trade	trade	NOUN
fbem-21466	113	13	industry	industry	NOUN
fbem-21466	113	14	,	,	PUNCT
fbem-21466	113	15	vol.26,pp.117	vol.26,pp.117	NOUN
fbem-21466	113	16	-	-	PUNCT
fbem-21466	113	17	118,2017	118,2017	NUM
fbem-21466	113	18	.	.	PUNCT
fbem-21466	114	1	[	[	X
fbem-21466	114	2	11	11	NUM
fbem-21466	114	3	]	]	X
fbem-21466	114	4	w.	w.	PROPN
fbem-21466	114	5	x.	x.	PROPN
fbem-21466	114	6	luo,“business	luo,“business	PROPN
fbem-21466	114	7	ethics	ethic	NOUN
fbem-21466	114	8	in	in	ADP
fbem-21466	114	9	corporate	corporate	ADJ
fbem-21466	114	10	governance	governance	NOUN
fbem-21466	114	11	-based	-base	VERB
fbem-21466	114	12	on	on	ADP
fbem-21466	114	13	a	a	DET
fbem-21466	114	14	case	case	NOUN
fbem-21466	114	15	analysis	analysis	NOUN
fbem-21466	114	16	of	of	ADP
fbem-21466	114	17	luckin	luckin	PROPN
fbem-21466	114	18	financial	financial	PROPN
fbem-21466	114	19	fraud	fraud	PROPN
fbem-21466	114	20	,	,	PUNCT
fbem-21466	114	21	”	"	PUNCT
fbem-21466	114	22	new	new	ADJ
fbem-21466	114	23	accountant	accountant	NOUN
fbem-21466	114	24	,	,	PUNCT
fbem-21466	114	25	vol.09,pp.32	vol.09,pp.32	NOUN
fbem-21466	114	26	-	-	PUNCT
fbem-21466	114	27	37,2021	37,2021	NUM
fbem-21466	114	28	.	.	PUNCT
fbem-21466	115	1	[	[	X
fbem-21466	115	2	12	12	NUM
fbem-21466	115	3	]	]	PUNCT
fbem-21466	115	4	x.	x.	NOUN
fbem-21466	115	5	d.	d.	PROPN
fbem-21466	115	6	ben,“on	ben,“on	PROPN
fbem-21466	115	7	the	the	DET
fbem-21466	115	8	professional	professional	ADJ
fbem-21466	115	9	ethics	ethic	NOUN
fbem-21466	115	10	quality	quality	NOUN
fbem-21466	115	11	and	and	CCONJ
fbem-21466	115	12	professional	professional	ADJ
fbem-21466	115	13	quality	quality	NOUN
fbem-21466	115	14	of	of	ADP
fbem-21466	115	15	certified	certified	ADJ
fbem-21466	115	16	public	public	ADJ
fbem-21466	115	17	accountants,”modern	accountants,”modern	ADJ
fbem-21466	115	18	economic	economic	ADJ
fbem-21466	115	19	information	information	NOUN
fbem-21466	115	20	,	,	PUNCT
fbem-21466	115	21	vol.09,pp	vol.09,pp	PROPN
fbem-21466	115	22	.	.	PUNCT
fbem-21466	116	1	35	35	NUM
fbem-21466	116	2	-	-	SYM
fbem-21466	116	3	36,2015	36,2015	NUM
fbem-21466	116	4	.	.	PUNCT
fbem-21466	117	1	[	[	X
fbem-21466	117	2	13	13	NUM
fbem-21466	117	3	]	]	X
fbem-21466	117	4	y.	y.	PROPN
fbem-21466	117	5	f.	f.	PROPN
fbem-21466	117	6	liu	liu	PROPN
fbem-21466	117	7	,	,	PUNCT
fbem-21466	117	8	“	"	PUNCT
fbem-21466	117	9	ni	ni	PROPN
fbem-21466	117	10	yuanyuan	yuanyuan	PROPN
fbem-21466	117	11	.	.	PUNCT
fbem-21466	118	1	on	on	ADP
fbem-21466	118	2	the	the	DET
fbem-21466	118	3	construction	construction	NOUN
fbem-21466	118	4	of	of	ADP
fbem-21466	118	5	professional	professional	ADJ
fbem-21466	118	6	culture	culture	NOUN
fbem-21466	118	7	in	in	ADP
fbem-21466	118	8	the	the	DET
fbem-21466	118	9	chinese	chinese	ADJ
fbem-21466	118	10	cpa	cpa	NOUN
fbem-21466	118	11	industry	industry	NOUN
fbem-21466	118	12	—	—	PUNCT
fbem-21466	118	13	—	—	PUNCT
fbem-21466	118	14	based	base	VERB
fbem-21466	118	15	on	on	ADP
fbem-21466	118	16	integrity	integrity	NOUN
fbem-21466	118	17	,	,	PUNCT
fbem-21466	118	18	independence	independence	NOUN
fbem-21466	118	19	and	and	CCONJ
fbem-21466	118	20	professional	professional	ADJ
fbem-21466	118	21	judgment	judgment	NOUN
fbem-21466	118	22	,	,	PUNCT
fbem-21466	118	23	”	"	PUNCT
fbem-21466	118	24	monthly	monthly	ADJ
fbem-21466	118	25	accounting	accounting	NOUN
fbem-21466	118	26	magazine	magazine	NOUN
fbem-21466	118	27	,	,	PUNCT
fbem-21466	118	28	vol.04	vol.04	NOUN
fbem-21466	118	29	,	,	PUNCT
fbem-21466	118	30	pp.59	pp.59	NOUN
fbem-21466	118	31	-	-	NOUN
fbem-21466	118	32	61,2016	61,2016	NUM
fbem-21466	118	33	.	.	PUNCT