id	sid	tid	token	lemma	pos
fbem-23445	1	1	frontiers	frontier	NOUN
fbem-23445	1	2	in	in	ADP
fbem-23445	1	3	business	business	NOUN
fbem-23445	1	4	,	,	PUNCT
fbem-23445	1	5	economics	economic	NOUN
fbem-23445	1	6	and	and	CCONJ
fbem-23445	1	7	management	management	NOUN
fbem-23445	1	8	issn	issn	PROPN
fbem-23445	1	9	:	:	PUNCT
fbem-23445	1	10	2766	2766	NUM
fbem-23445	1	11	-	-	PUNCT
fbem-23445	1	12	824x	824x	NUM
fbem-23445	1	13	|	|	ADJ
fbem-23445	1	14	vol	vol	NOUN
fbem-23445	1	15	.	.	PROPN
fbem-23445	1	16	15	15	NUM
fbem-23445	1	17	,	,	PUNCT
fbem-23445	1	18	no	no	INTJ
fbem-23445	1	19	.	.	NOUN
fbem-23445	1	20	3	3	NUM
fbem-23445	1	21	,	,	PUNCT
fbem-23445	1	22	2024	2024	NUM
fbem-23445	1	23	33	33	NUM
fbem-23445	1	24	research	research	NOUN
fbem-23445	1	25	on	on	ADP
fbem-23445	1	26	audit	audit	NOUN
fbem-23445	1	27	risks	risk	NOUN
fbem-23445	1	28	and	and	CCONJ
fbem-23445	1	29	prevention	prevention	NOUN
fbem-23445	1	30	of	of	ADP
fbem-23445	1	31	three	three	NUM
fbem-23445	1	32	squirrels	squirrel	NOUN
fbem-23445	1	33	in	in	ADP
fbem-23445	1	34	e	e	NOUN
fbem-23445	1	35	-	-	NOUN
fbem-23445	1	36	commerce	commerce	NOUN
fbem-23445	1	37	enterprises	enterprise	NOUN
fbem-23445	1	38	junke	junke	VERB
fbem-23445	1	39	chen	chen	PROPN
fbem-23445	1	40	school	school	PROPN
fbem-23445	1	41	of	of	ADP
fbem-23445	1	42	business	business	NOUN
fbem-23445	1	43	,	,	PUNCT
fbem-23445	1	44	xinjiang	xinjiang	PROPN
fbem-23445	1	45	university	university	PROPN
fbem-23445	1	46	,	,	PUNCT
fbem-23445	1	47	xinjiang	xinjiang	PROPN
fbem-23445	1	48	830000	830000	NUM
fbem-23445	1	49	,	,	PUNCT
fbem-23445	1	50	china	china	PROPN
fbem-23445	1	51	abstract	abstract	PROPN
fbem-23445	1	52	:	:	PUNCT
fbem-23445	1	53	with	with	ADP
fbem-23445	1	54	the	the	DET
fbem-23445	1	55	rapid	rapid	ADJ
fbem-23445	1	56	development	development	NOUN
fbem-23445	1	57	of	of	ADP
fbem-23445	1	58	internet	internet	NOUN
fbem-23445	1	59	technology	technology	NOUN
fbem-23445	1	60	,	,	PUNCT
fbem-23445	1	61	the	the	DET
fbem-23445	1	62	trading	trading	NOUN
fbem-23445	1	63	scale	scale	NOUN
fbem-23445	1	64	of	of	ADP
fbem-23445	1	65	e	e	NOUN
fbem-23445	1	66	-	-	NOUN
fbem-23445	1	67	commerce	commerce	NOUN
fbem-23445	1	68	platforms	platform	NOUN
fbem-23445	1	69	has	have	AUX
fbem-23445	1	70	soared	soar	VERB
fbem-23445	1	71	,	,	PUNCT
fbem-23445	1	72	and	and	CCONJ
fbem-23445	1	73	ecommerce	ecommerce	NOUN
fbem-23445	1	74	listed	list	VERB
fbem-23445	1	75	companies	company	NOUN
fbem-23445	1	76	have	have	AUX
fbem-23445	1	77	risen	rise	VERB
fbem-23445	1	78	rapidly	rapidly	ADV
fbem-23445	1	79	.	.	PUNCT
fbem-23445	2	1	their	their	PRON
fbem-23445	2	2	unique	unique	ADJ
fbem-23445	2	3	marketing	marketing	NOUN
fbem-23445	2	4	model	model	NOUN
fbem-23445	2	5	and	and	CCONJ
fbem-23445	2	6	competitive	competitive	ADJ
fbem-23445	2	7	means	mean	NOUN
fbem-23445	2	8	make	make	VERB
fbem-23445	2	9	revenue	revenue	NOUN
fbem-23445	2	10	recognition	recognition	NOUN
fbem-23445	2	11	risk	risk	VERB
fbem-23445	2	12	the	the	DET
fbem-23445	2	13	focus	focus	NOUN
fbem-23445	2	14	of	of	ADP
fbem-23445	2	15	audit	audit	NOUN
fbem-23445	2	16	.	.	PUNCT
fbem-23445	3	1	this	this	DET
fbem-23445	3	2	study	study	NOUN
fbem-23445	3	3	is	be	AUX
fbem-23445	3	4	based	base	VERB
fbem-23445	3	5	on	on	ADP
fbem-23445	3	6	the	the	DET
fbem-23445	3	7	failure	failure	NOUN
fbem-23445	3	8	cases	case	NOUN
fbem-23445	3	9	of	of	ADP
fbem-23445	3	10	revenue	revenue	NOUN
fbem-23445	3	11	audit	audit	NOUN
fbem-23445	3	12	in	in	ADP
fbem-23445	3	13	e	e	NOUN
fbem-23445	3	14	-	-	NOUN
fbem-23445	3	15	commerce	commerce	ADJ
fbem-23445	3	16	listed	list	VERB
fbem-23445	3	17	companies	company	NOUN
fbem-23445	3	18	,	,	PUNCT
fbem-23445	3	19	exploring	explore	VERB
fbem-23445	3	20	the	the	DET
fbem-23445	3	21	particularity	particularity	NOUN
fbem-23445	3	22	and	and	CCONJ
fbem-23445	3	23	risk	risk	NOUN
fbem-23445	3	24	points	point	NOUN
fbem-23445	3	25	of	of	ADP
fbem-23445	3	26	revenue	revenue	NOUN
fbem-23445	3	27	audit	audit	NOUN
fbem-23445	3	28	in	in	ADP
fbem-23445	3	29	e	e	NOUN
fbem-23445	3	30	-	-	NOUN
fbem-23445	3	31	commerce	commerce	NOUN
fbem-23445	3	32	listed	list	VERB
fbem-23445	3	33	companies	company	NOUN
fbem-23445	3	34	.	.	PUNCT
fbem-23445	4	1	taking	take	VERB
fbem-23445	4	2	three	three	NUM
fbem-23445	4	3	squirrels	squirrel	NOUN
fbem-23445	4	4	as	as	ADP
fbem-23445	4	5	examples	example	NOUN
fbem-23445	4	6	,	,	PUNCT
fbem-23445	4	7	the	the	DET
fbem-23445	4	8	study	study	NOUN
fbem-23445	4	9	analyzes	analyze	VERB
fbem-23445	4	10	their	their	PRON
fbem-23445	4	11	revenue	revenue	NOUN
fbem-23445	4	12	audit	audit	NOUN
fbem-23445	4	13	risks	risk	NOUN
fbem-23445	4	14	in	in	ADP
fbem-23445	4	15	detail	detail	NOUN
fbem-23445	4	16	and	and	CCONJ
fbem-23445	4	17	proposes	propose	VERB
fbem-23445	4	18	specific	specific	ADJ
fbem-23445	4	19	preventive	preventive	ADJ
fbem-23445	4	20	measures	measure	NOUN
fbem-23445	4	21	.	.	PUNCT
fbem-23445	5	1	this	this	DET
fbem-23445	5	2	article	article	NOUN
fbem-23445	5	3	aims	aim	VERB
fbem-23445	5	4	to	to	PART
fbem-23445	5	5	reduce	reduce	VERB
fbem-23445	5	6	the	the	DET
fbem-23445	5	7	risk	risk	NOUN
fbem-23445	5	8	of	of	ADP
fbem-23445	5	9	audit	audit	NOUN
fbem-23445	5	10	failure	failure	NOUN
fbem-23445	5	11	and	and	CCONJ
fbem-23445	5	12	promote	promote	VERB
fbem-23445	5	13	the	the	DET
fbem-23445	5	14	healthy	healthy	ADJ
fbem-23445	5	15	development	development	NOUN
fbem-23445	5	16	of	of	ADP
fbem-23445	5	17	the	the	DET
fbem-23445	5	18	e	e	PROPN
fbem-23445	5	19	-	-	PROPN
fbem-23445	5	20	commerce	commerce	NOUN
fbem-23445	5	21	industry	industry	NOUN
fbem-23445	5	22	.	.	PUNCT
fbem-23445	6	1	keywords	keyword	NOUN
fbem-23445	6	2	:	:	PUNCT
fbem-23445	6	3	e	e	X
fbem-23445	6	4	-	-	NOUN
fbem-23445	6	5	commerce	commerce	NOUN
fbem-23445	6	6	enterprises	enterprise	NOUN
fbem-23445	6	7	,	,	PUNCT
fbem-23445	6	8	audit	audit	NOUN
fbem-23445	6	9	risk	risk	NOUN
fbem-23445	6	10	,	,	PUNCT
fbem-23445	6	11	three	three	NUM
fbem-23445	6	12	squirrels	squirrel	NOUN
fbem-23445	6	13	.	.	PUNCT
fbem-23445	7	1	1	1	X
fbem-23445	7	2	.	.	X
fbem-23445	7	3	introduction	introduction	NOUN
fbem-23445	7	4	in	in	ADP
fbem-23445	7	5	recent	recent	ADJ
fbem-23445	7	6	years	year	NOUN
fbem-23445	7	7	,	,	PUNCT
fbem-23445	7	8	with	with	ADP
fbem-23445	7	9	the	the	DET
fbem-23445	7	10	intensification	intensification	NOUN
fbem-23445	7	11	of	of	ADP
fbem-23445	7	12	competition	competition	NOUN
fbem-23445	7	13	in	in	ADP
fbem-23445	7	14	the	the	DET
fbem-23445	7	15	e	e	PROPN
fbem-23445	7	16	-	-	NOUN
fbem-23445	7	17	commerce	commerce	NOUN
fbem-23445	7	18	industry	industry	NOUN
fbem-23445	7	19	and	and	CCONJ
fbem-23445	7	20	the	the	DET
fbem-23445	7	21	strengthening	strengthening	NOUN
fbem-23445	7	22	of	of	ADP
fbem-23445	7	23	regulatory	regulatory	ADJ
fbem-23445	7	24	efforts	effort	NOUN
fbem-23445	7	25	,	,	PUNCT
fbem-23445	7	26	the	the	DET
fbem-23445	7	27	audit	audit	NOUN
fbem-23445	7	28	risk	risk	NOUN
fbem-23445	7	29	issues	issue	NOUN
fbem-23445	7	30	of	of	ADP
fbem-23445	7	31	e	e	NOUN
fbem-23445	7	32	-	-	NOUN
fbem-23445	7	33	commerce	commerce	NOUN
fbem-23445	7	34	enterprises	enterprise	NOUN
fbem-23445	7	35	have	have	AUX
fbem-23445	7	36	gradually	gradually	ADV
fbem-23445	7	37	become	become	VERB
fbem-23445	7	38	prominent	prominent	ADJ
fbem-23445	7	39	.	.	PUNCT
fbem-23445	8	1	on	on	ADP
fbem-23445	8	2	the	the	DET
fbem-23445	8	3	one	one	NUM
fbem-23445	8	4	hand	hand	NOUN
fbem-23445	8	5	,	,	PUNCT
fbem-23445	8	6	e	e	NOUN
fbem-23445	8	7	-	-	NOUN
fbem-23445	8	8	commerce	commerce	NOUN
fbem-23445	8	9	enterprises	enterprise	NOUN
fbem-23445	8	10	face	face	VERB
fbem-23445	8	11	more	more	ADJ
fbem-23445	8	12	complex	complex	ADJ
fbem-23445	8	13	financial	financial	ADJ
fbem-23445	8	14	data	datum	NOUN
fbem-23445	8	15	and	and	CCONJ
fbem-23445	8	16	business	business	NOUN
fbem-23445	8	17	processes	process	NOUN
fbem-23445	8	18	due	due	ADJ
fbem-23445	8	19	to	to	ADP
fbem-23445	8	20	their	their	PRON
fbem-23445	8	21	unique	unique	ADJ
fbem-23445	8	22	business	business	NOUN
fbem-23445	8	23	models	model	NOUN
fbem-23445	8	24	and	and	CCONJ
fbem-23445	8	25	operational	operational	ADJ
fbem-23445	8	26	characteristics	characteristic	NOUN
fbem-23445	8	27	,	,	PUNCT
fbem-23445	8	28	making	make	VERB
fbem-23445	8	29	traditional	traditional	ADJ
fbem-23445	8	30	audit	audit	NOUN
fbem-23445	8	31	methods	method	NOUN
fbem-23445	8	32	difficult	difficult	ADJ
fbem-23445	8	33	to	to	PART
fbem-23445	8	34	effectively	effectively	ADV
fbem-23445	8	35	cope	cope	VERB
fbem-23445	8	36	with	with	ADP
fbem-23445	8	37	.	.	PUNCT
fbem-23445	9	1	on	on	ADP
fbem-23445	9	2	the	the	DET
fbem-23445	9	3	other	other	ADJ
fbem-23445	9	4	hand	hand	NOUN
fbem-23445	9	5	,	,	PUNCT
fbem-23445	9	6	e	e	NOUN
fbem-23445	9	7	-	-	NOUN
fbem-23445	9	8	commerce	commerce	NOUN
fbem-23445	9	9	enterprises	enterprise	NOUN
fbem-23445	9	10	often	often	ADV
fbem-23445	9	11	overlook	overlook	VERB
fbem-23445	9	12	the	the	DET
fbem-23445	9	13	importance	importance	NOUN
fbem-23445	9	14	of	of	ADP
fbem-23445	9	15	internal	internal	ADJ
fbem-23445	9	16	control	control	NOUN
fbem-23445	9	17	and	and	CCONJ
fbem-23445	9	18	risk	risk	NOUN
fbem-23445	9	19	management	management	NOUN
fbem-23445	9	20	while	while	SCONJ
fbem-23445	9	21	pursuing	pursue	VERB
fbem-23445	9	22	business	business	NOUN
fbem-23445	9	23	scale	scale	NOUN
fbem-23445	9	24	and	and	CCONJ
fbem-23445	9	25	market	market	NOUN
fbem-23445	9	26	share	share	NOUN
fbem-23445	9	27	,	,	PUNCT
fbem-23445	9	28	leading	lead	VERB
fbem-23445	9	29	to	to	ADP
fbem-23445	9	30	further	further	ADJ
fbem-23445	9	31	increase	increase	VERB
fbem-23445	9	32	in	in	ADP
fbem-23445	9	33	audit	audit	NOUN
fbem-23445	9	34	risk	risk	NOUN
fbem-23445	9	35	.	.	PUNCT
fbem-23445	10	1	therefore	therefore	ADV
fbem-23445	10	2	,	,	PUNCT
fbem-23445	10	3	how	how	SCONJ
fbem-23445	10	4	to	to	PART
fbem-23445	10	5	identify	identify	VERB
fbem-23445	10	6	and	and	CCONJ
fbem-23445	10	7	prevent	prevent	VERB
fbem-23445	10	8	audit	audit	NOUN
fbem-23445	10	9	risks	risk	NOUN
fbem-23445	10	10	of	of	ADP
fbem-23445	10	11	ecommerce	ecommerce	NOUN
fbem-23445	10	12	enterprises	enterprise	NOUN
fbem-23445	10	13	has	have	AUX
fbem-23445	10	14	become	become	VERB
fbem-23445	10	15	an	an	DET
fbem-23445	10	16	urgent	urgent	ADJ
fbem-23445	10	17	problem	problem	NOUN
fbem-23445	10	18	to	to	PART
fbem-23445	10	19	be	be	AUX
fbem-23445	10	20	solved	solve	VERB
fbem-23445	10	21	in	in	ADP
fbem-23445	10	22	the	the	DET
fbem-23445	10	23	current	current	ADJ
fbem-23445	10	24	auditing	auditing	NOUN
fbem-23445	10	25	field	field	NOUN
fbem-23445	10	26	.	.	PUNCT
fbem-23445	11	1	among	among	ADP
fbem-23445	11	2	numerous	numerous	ADJ
fbem-23445	11	3	e	e	ADJ
fbem-23445	11	4	-	-	ADJ
fbem-23445	11	5	commerce	commerce	NOUN
fbem-23445	11	6	enterprises	enterprise	NOUN
fbem-23445	11	7	,	,	PUNCT
fbem-23445	11	8	three	three	NUM
fbem-23445	11	9	squirrels	squirrel	NOUN
fbem-23445	11	10	has	have	AUX
fbem-23445	11	11	rapidly	rapidly	ADV
fbem-23445	11	12	risen	rise	VERB
fbem-23445	11	13	and	and	CCONJ
fbem-23445	11	14	become	become	VERB
fbem-23445	11	15	a	a	DET
fbem-23445	11	16	leader	leader	NOUN
fbem-23445	11	17	in	in	ADP
fbem-23445	11	18	the	the	DET
fbem-23445	11	19	industry	industry	NOUN
fbem-23445	11	20	with	with	ADP
fbem-23445	11	21	its	its	PRON
fbem-23445	11	22	unique	unique	ADJ
fbem-23445	11	23	brand	brand	NOUN
fbem-23445	11	24	positioning	positioning	NOUN
fbem-23445	11	25	and	and	CCONJ
fbem-23445	11	26	marketing	marketing	NOUN
fbem-23445	11	27	strategy	strategy	NOUN
fbem-23445	11	28	.	.	PUNCT
fbem-23445	12	1	however	however	ADV
fbem-23445	12	2	,	,	PUNCT
fbem-23445	12	3	with	with	ADP
fbem-23445	12	4	the	the	DET
fbem-23445	12	5	expansion	expansion	NOUN
fbem-23445	12	6	of	of	ADP
fbem-23445	12	7	enterprise	enterprise	NOUN
fbem-23445	12	8	scale	scale	NOUN
fbem-23445	12	9	and	and	CCONJ
fbem-23445	12	10	the	the	DET
fbem-23445	12	11	complexity	complexity	NOUN
fbem-23445	12	12	of	of	ADP
fbem-23445	12	13	business	business	NOUN
fbem-23445	12	14	,	,	PUNCT
fbem-23445	12	15	the	the	DET
fbem-23445	12	16	challenges	challenge	NOUN
fbem-23445	12	17	faced	face	VERB
fbem-23445	12	18	in	in	ADP
fbem-23445	12	19	financial	financial	ADJ
fbem-23445	12	20	management	management	NOUN
fbem-23445	12	21	and	and	CCONJ
fbem-23445	12	22	auditing	auditing	NOUN
fbem-23445	12	23	are	be	AUX
fbem-23445	12	24	becoming	become	VERB
fbem-23445	12	25	increasingly	increasingly	ADV
fbem-23445	12	26	severe	severe	ADJ
fbem-23445	12	27	.	.	PUNCT
fbem-23445	13	1	due	due	ADP
fbem-23445	13	2	to	to	ADP
fbem-23445	13	3	its	its	PRON
fbem-23445	13	4	unique	unique	ADJ
fbem-23445	13	5	business	business	NOUN
fbem-23445	13	6	model	model	NOUN
fbem-23445	13	7	and	and	CCONJ
fbem-23445	13	8	operational	operational	ADJ
fbem-23445	13	9	characteristics	characteristic	NOUN
fbem-23445	13	10	,	,	PUNCT
fbem-23445	13	11	audit	audit	NOUN
fbem-23445	13	12	risks	risk	NOUN
fbem-23445	13	13	are	be	AUX
fbem-23445	13	14	more	more	ADV
fbem-23445	13	15	prominent	prominent	ADJ
fbem-23445	13	16	.	.	PUNCT
fbem-23445	14	1	therefore	therefore	ADV
fbem-23445	14	2	,	,	PUNCT
fbem-23445	14	3	this	this	DET
fbem-23445	14	4	article	article	NOUN
fbem-23445	14	5	takes	take	VERB
fbem-23445	14	6	three	three	NUM
fbem-23445	14	7	squirrels	squirrel	NOUN
fbem-23445	14	8	of	of	ADP
fbem-23445	14	9	e	e	PROPN
fbem-23445	14	10	-	-	NOUN
fbem-23445	14	11	commerce	commerce	NOUN
fbem-23445	14	12	enterprises	enterprise	NOUN
fbem-23445	14	13	as	as	ADP
fbem-23445	14	14	examples	example	NOUN
fbem-23445	14	15	to	to	PART
fbem-23445	14	16	conduct	conduct	VERB
fbem-23445	14	17	research	research	NOUN
fbem-23445	14	18	on	on	ADP
fbem-23445	14	19	audit	audit	NOUN
fbem-23445	14	20	risks	risk	NOUN
fbem-23445	14	21	and	and	CCONJ
fbem-23445	14	22	prevention	prevention	NOUN
fbem-23445	14	23	.	.	PUNCT
fbem-23445	15	1	2	2	X
fbem-23445	15	2	.	.	X
fbem-23445	15	3	significant	significant	ADJ
fbem-23445	15	4	misstatement	misstatement	ADJ
fbem-23445	15	5	risk	risk	NOUN
fbem-23445	15	6	in	in	ADP
fbem-23445	15	7	the	the	DET
fbem-23445	15	8	audit	audit	NOUN
fbem-23445	15	9	of	of	ADP
fbem-23445	15	10	three	three	NUM
fbem-23445	15	11	squirrels	squirrel	NOUN
fbem-23445	15	12	2.1	2.1	NUM
fbem-23445	15	13	.	.	PUNCT
fbem-23445	16	1	there	there	PRON
fbem-23445	16	2	is	be	VERB
fbem-23445	16	3	a	a	DET
fbem-23445	16	4	risk	risk	NOUN
fbem-23445	16	5	at	at	ADP
fbem-23445	16	6	the	the	DET
fbem-23445	16	7	time	time	NOUN
fbem-23445	16	8	of	of	ADP
fbem-23445	16	9	revenue	revenue	NOUN
fbem-23445	16	10	recognition	recognition	NOUN
fbem-23445	16	11	in	in	ADP
fbem-23445	16	12	the	the	DET
fbem-23445	16	13	process	process	NOUN
fbem-23445	16	14	of	of	ADP
fbem-23445	16	15	auditing	audit	VERB
fbem-23445	16	16	the	the	DET
fbem-23445	16	17	financial	financial	ADJ
fbem-23445	16	18	statements	statement	NOUN
fbem-23445	16	19	of	of	ADP
fbem-23445	16	20	three	three	NUM
fbem-23445	16	21	squirrels	squirrel	NOUN
fbem-23445	16	22	,	,	PUNCT
fbem-23445	16	23	the	the	DET
fbem-23445	16	24	accuracy	accuracy	NOUN
fbem-23445	16	25	of	of	ADP
fbem-23445	16	26	revenue	revenue	NOUN
fbem-23445	16	27	recognition	recognition	NOUN
fbem-23445	16	28	timing	timing	NOUN
fbem-23445	16	29	is	be	AUX
fbem-23445	16	30	an	an	DET
fbem-23445	16	31	aspect	aspect	NOUN
fbem-23445	16	32	that	that	PRON
fbem-23445	16	33	auditors	auditor	NOUN
fbem-23445	16	34	need	need	VERB
fbem-23445	16	35	to	to	PART
fbem-23445	16	36	focus	focus	VERB
fbem-23445	16	37	on	on	ADP
fbem-23445	16	38	.	.	PUNCT
fbem-23445	17	1	according	accord	VERB
fbem-23445	17	2	to	to	ADP
fbem-23445	17	3	the	the	DET
fbem-23445	17	4	financial	financial	ADJ
fbem-23445	17	5	reports	report	NOUN
fbem-23445	17	6	of	of	ADP
fbem-23445	17	7	three	three	NUM
fbem-23445	17	8	squirrels	squirrel	NOUN
fbem-23445	17	9	,	,	PUNCT
fbem-23445	17	10	in	in	ADP
fbem-23445	17	11	their	their	PRON
fbem-23445	17	12	online	online	ADJ
fbem-23445	17	13	b2c	b2c	ADJ
fbem-23445	17	14	model	model	NOUN
fbem-23445	17	15	,	,	PUNCT
fbem-23445	17	16	companies	company	NOUN
fbem-23445	17	17	typically	typically	ADV
fbem-23445	17	18	recognize	recognize	VERB
fbem-23445	17	19	revenue	revenue	NOUN
fbem-23445	17	20	4	4	NUM
fbem-23445	17	21	days	day	NOUN
fbem-23445	17	22	after	after	ADP
fbem-23445	17	23	shipment	shipment	NOUN
fbem-23445	17	24	,	,	PUNCT
fbem-23445	17	25	based	base	VERB
fbem-23445	17	26	on	on	ADP
fbem-23445	17	27	estimates	estimate	NOUN
fbem-23445	17	28	of	of	ADP
fbem-23445	17	29	historical	historical	ADJ
fbem-23445	17	30	shipping	shipping	NOUN
fbem-23445	17	31	and	and	CCONJ
fbem-23445	17	32	express	express	VERB
fbem-23445	17	33	delivery	delivery	NOUN
fbem-23445	17	34	times	time	NOUN
fbem-23445	17	35	,	,	PUNCT
fbem-23445	17	36	assuming	assume	VERB
fbem-23445	17	37	an	an	DET
fbem-23445	17	38	average	average	ADJ
fbem-23445	17	39	customer	customer	NOUN
fbem-23445	17	40	delivery	delivery	NOUN
fbem-23445	17	41	time	time	NOUN
fbem-23445	17	42	of	of	ADP
fbem-23445	17	43	4	4	NUM
fbem-23445	17	44	days	day	NOUN
fbem-23445	17	45	.	.	PUNCT
fbem-23445	18	1	however	however	ADV
fbem-23445	18	2	,	,	PUNCT
fbem-23445	18	3	this	this	DET
fbem-23445	18	4	revenue	revenue	NOUN
fbem-23445	18	5	recognition	recognition	NOUN
fbem-23445	18	6	policy	policy	NOUN
fbem-23445	18	7	may	may	AUX
fbem-23445	18	8	face	face	VERB
fbem-23445	18	9	certain	certain	ADJ
fbem-23445	18	10	risks	risk	NOUN
fbem-23445	18	11	in	in	ADP
fbem-23445	18	12	practical	practical	ADJ
fbem-23445	18	13	operation	operation	NOUN
fbem-23445	18	14	.	.	PUNCT
fbem-23445	19	1	firstly	firstly	ADV
fbem-23445	19	2	,	,	PUNCT
fbem-23445	19	3	from	from	ADP
fbem-23445	19	4	the	the	DET
fbem-23445	19	5	payment	payment	NOUN
fbem-23445	19	6	process	process	NOUN
fbem-23445	19	7	of	of	ADP
fbem-23445	19	8	the	the	DET
fbem-23445	19	9	three	three	NUM
fbem-23445	19	10	squirrels	squirrel	NOUN
fbem-23445	19	11	,	,	PUNCT
fbem-23445	19	12	customers	customer	NOUN
fbem-23445	19	13	usually	usually	ADV
fbem-23445	19	14	have	have	VERB
fbem-23445	19	15	a	a	DET
fbem-23445	19	16	10	10	NUM
fbem-23445	19	17	day	day	NOUN
fbem-23445	19	18	confirmation	confirmation	NOUN
fbem-23445	19	19	period	period	NOUN
fbem-23445	19	20	for	for	ADP
fbem-23445	19	21	receiving	receive	VERB
fbem-23445	19	22	the	the	DET
fbem-23445	19	23	goods	good	NOUN
fbem-23445	19	24	.	.	PUNCT
fbem-23445	20	1	this	this	PRON
fbem-23445	20	2	means	mean	VERB
fbem-23445	20	3	that	that	SCONJ
fbem-23445	20	4	although	although	SCONJ
fbem-23445	20	5	the	the	DET
fbem-23445	20	6	three	three	NUM
fbem-23445	20	7	squirrels	squirrel	NOUN
fbem-23445	20	8	confirmed	confirm	VERB
fbem-23445	20	9	their	their	PRON
fbem-23445	20	10	income	income	NOUN
fbem-23445	20	11	4	4	NUM
fbem-23445	20	12	days	day	NOUN
fbem-23445	20	13	after	after	ADP
fbem-23445	20	14	shipment	shipment	NOUN
fbem-23445	20	15	,	,	PUNCT
fbem-23445	20	16	customers	customer	NOUN
fbem-23445	20	17	may	may	AUX
fbem-23445	20	18	not	not	PART
fbem-23445	20	19	have	have	AUX
fbem-23445	20	20	completed	complete	VERB
fbem-23445	20	21	the	the	DET
fbem-23445	20	22	receipt	receipt	NOUN
fbem-23445	20	23	confirmation	confirmation	NOUN
fbem-23445	20	24	at	at	ADP
fbem-23445	20	25	this	this	DET
fbem-23445	20	26	time	time	NOUN
fbem-23445	20	27	,	,	PUNCT
fbem-23445	20	28	and	and	CCONJ
fbem-23445	20	29	the	the	DET
fbem-23445	20	30	e	e	PROPN
fbem-23445	20	31	-	-	NOUN
fbem-23445	20	32	commerce	commerce	NOUN
fbem-23445	20	33	platform	platform	NOUN
fbem-23445	20	34	has	have	AUX
fbem-23445	20	35	not	not	PART
fbem-23445	20	36	yet	yet	ADV
fbem-23445	20	37	transferred	transfer	VERB
fbem-23445	20	38	funds	fund	NOUN
fbem-23445	20	39	to	to	ADP
fbem-23445	20	40	the	the	DET
fbem-23445	20	41	enterprise	enterprise	NOUN
fbem-23445	20	42	bank	bank	NOUN
fbem-23445	20	43	account	account	NOUN
fbem-23445	20	44	.	.	PUNCT
fbem-23445	21	1	therefore	therefore	ADV
fbem-23445	21	2	,	,	PUNCT
fbem-23445	21	3	the	the	DET
fbem-23445	21	4	three	three	NUM
fbem-23445	21	5	squirrels	squirrel	NOUN
fbem-23445	21	6	recognized	recognize	VERB
fbem-23445	21	7	revenue	revenue	NOUN
fbem-23445	21	8	without	without	ADP
fbem-23445	21	9	obtaining	obtain	VERB
fbem-23445	21	10	the	the	DET
fbem-23445	21	11	right	right	NOUN
fbem-23445	21	12	to	to	PART
fbem-23445	21	13	withdraw	withdraw	VERB
fbem-23445	21	14	funds	fund	NOUN
fbem-23445	21	15	from	from	ADP
fbem-23445	21	16	e	e	NOUN
fbem-23445	21	17	-	-	NOUN
fbem-23445	21	18	commerce	commerce	NOUN
fbem-23445	21	19	platforms	platform	NOUN
fbem-23445	21	20	,	,	PUNCT
fbem-23445	21	21	which	which	PRON
fbem-23445	21	22	deviates	deviate	VERB
fbem-23445	21	23	from	from	ADP
fbem-23445	21	24	the	the	DET
fbem-23445	21	25	conventional	conventional	ADJ
fbem-23445	21	26	practices	practice	NOUN
fbem-23445	21	27	of	of	ADP
fbem-23445	21	28	the	the	DET
fbem-23445	21	29	e	e	PROPN
fbem-23445	21	30	-	-	PROPN
fbem-23445	21	31	commerce	commerce	NOUN
fbem-23445	21	32	industry	industry	NOUN
fbem-23445	21	33	.	.	PUNCT
fbem-23445	22	1	secondly	secondly	ADV
fbem-23445	22	2	,	,	PUNCT
fbem-23445	22	3	compared	compare	VERB
fbem-23445	22	4	with	with	ADP
fbem-23445	22	5	listed	list	VERB
fbem-23445	22	6	companies	company	NOUN
fbem-23445	22	7	in	in	ADP
fbem-23445	22	8	the	the	DET
fbem-23445	22	9	same	same	ADJ
fbem-23445	22	10	industry	industry	NOUN
fbem-23445	22	11	,	,	PUNCT
fbem-23445	22	12	there	there	PRON
fbem-23445	22	13	are	be	VERB
fbem-23445	22	14	also	also	ADV
fbem-23445	22	15	differences	difference	NOUN
fbem-23445	22	16	in	in	ADP
fbem-23445	22	17	the	the	DET
fbem-23445	22	18	recognition	recognition	NOUN
fbem-23445	22	19	timing	timing	NOUN
fbem-23445	22	20	of	of	ADP
fbem-23445	22	21	the	the	DET
fbem-23445	22	22	income	income	NOUN
fbem-23445	22	23	of	of	ADP
fbem-23445	22	24	the	the	DET
fbem-23445	22	25	three	three	NUM
fbem-23445	22	26	squirrels	squirrel	NOUN
fbem-23445	22	27	.	.	PUNCT
fbem-23445	23	1	for	for	ADP
fbem-23445	23	2	example	example	NOUN
fbem-23445	23	3	,	,	PUNCT
fbem-23445	23	4	companies	company	NOUN
fbem-23445	23	5	such	such	ADJ
fbem-23445	23	6	as	as	ADP
fbem-23445	23	7	liangpinpuzi	liangpinpuzi	PROPN
fbem-23445	23	8	,	,	PUNCT
fbem-23445	23	9	qiaqia	qiaqia	X
fbem-23445	23	10	food	food	NOUN
fbem-23445	23	11	,	,	PUNCT
fbem-23445	23	12	and	and	CCONJ
fbem-23445	23	13	yanjinpuzi	yanjinpuzi	PROPN
fbem-23445	23	14	all	all	PRON
fbem-23445	23	15	require	require	VERB
fbem-23445	23	16	revenue	revenue	NOUN
fbem-23445	23	17	recognition	recognition	NOUN
fbem-23445	23	18	after	after	SCONJ
fbem-23445	23	19	the	the	DET
fbem-23445	23	20	transfer	transfer	NOUN
fbem-23445	23	21	of	of	ADP
fbem-23445	23	22	product	product	NOUN
fbem-23445	23	23	control	control	NOUN
fbem-23445	23	24	to	to	ADP
fbem-23445	23	25	the	the	DET
fbem-23445	23	26	end	end	NOUN
fbem-23445	23	27	consumer	consumer	NOUN
fbem-23445	23	28	or	or	CCONJ
fbem-23445	23	29	customer	customer	NOUN
fbem-23445	23	30	confirms	confirm	VERB
fbem-23445	23	31	receipt	receipt	NOUN
fbem-23445	23	32	.	.	PUNCT
fbem-23445	24	1	this	this	DET
fbem-23445	24	2	approach	approach	NOUN
fbem-23445	24	3	is	be	AUX
fbem-23445	24	4	more	more	ADJ
fbem-23445	24	5	in	in	ADP
fbem-23445	24	6	line	line	NOUN
fbem-23445	24	7	with	with	ADP
fbem-23445	24	8	the	the	DET
fbem-23445	24	9	characteristics	characteristic	NOUN
fbem-23445	24	10	of	of	ADP
fbem-23445	24	11	e	e	NOUN
fbem-23445	24	12	-	-	NOUN
fbem-23445	24	13	commerce	commerce	NOUN
fbem-23445	24	14	channels	channel	NOUN
fbem-23445	24	15	,	,	PUNCT
fbem-23445	24	16	because	because	SCONJ
fbem-23445	24	17	only	only	ADV
fbem-23445	24	18	after	after	SCONJ
fbem-23445	24	19	the	the	DET
fbem-23445	24	20	customer	customer	NOUN
fbem-23445	24	21	confirms	confirm	VERB
fbem-23445	24	22	receipt	receipt	NOUN
fbem-23445	24	23	,	,	PUNCT
fbem-23445	24	24	the	the	DET
fbem-23445	24	25	ecommerce	ecommerce	NOUN
fbem-23445	24	26	platform	platform	NOUN
fbem-23445	24	27	will	will	AUX
fbem-23445	24	28	transfer	transfer	VERB
fbem-23445	24	29	funds	fund	NOUN
fbem-23445	24	30	to	to	ADP
fbem-23445	24	31	the	the	DET
fbem-23445	24	32	enterprise	enterprise	NOUN
fbem-23445	24	33	account	account	NOUN
fbem-23445	24	34	,	,	PUNCT
fbem-23445	24	35	and	and	CCONJ
fbem-23445	24	36	the	the	DET
fbem-23445	24	37	enterprise	enterprise	NOUN
fbem-23445	24	38	will	will	AUX
fbem-23445	24	39	have	have	VERB
fbem-23445	24	40	the	the	DET
fbem-23445	24	41	right	right	NOUN
fbem-23445	24	42	to	to	PART
fbem-23445	24	43	withdraw	withdraw	VERB
fbem-23445	24	44	funds	fund	NOUN
fbem-23445	24	45	at	at	ADP
fbem-23445	24	46	this	this	DET
fbem-23445	24	47	time	time	NOUN
fbem-23445	24	48	.	.	PUNCT
fbem-23445	25	1	in	in	ADP
fbem-23445	25	2	contrast	contrast	NOUN
fbem-23445	25	3	,	,	PUNCT
fbem-23445	25	4	the	the	DET
fbem-23445	25	5	income	income	NOUN
fbem-23445	25	6	recognition	recognition	NOUN
fbem-23445	25	7	policy	policy	NOUN
fbem-23445	25	8	of	of	ADP
fbem-23445	25	9	the	the	DET
fbem-23445	25	10	three	three	NUM
fbem-23445	25	11	squirrels	squirrel	NOUN
fbem-23445	25	12	may	may	AUX
fbem-23445	25	13	be	be	AUX
fbem-23445	25	14	overly	overly	ADV
fbem-23445	25	15	optimistic	optimistic	ADJ
fbem-23445	25	16	and	and	CCONJ
fbem-23445	25	17	fail	fail	VERB
fbem-23445	25	18	to	to	PART
fbem-23445	25	19	fully	fully	ADV
fbem-23445	25	20	consider	consider	VERB
fbem-23445	25	21	the	the	DET
fbem-23445	25	22	actual	actual	ADJ
fbem-23445	25	23	situation	situation	NOUN
fbem-23445	25	24	of	of	ADP
fbem-23445	25	25	e	e	PROPN
fbem-23445	25	26	-	-	NOUN
fbem-23445	25	27	commerce	commerce	NOUN
fbem-23445	25	28	transactions	transaction	NOUN
fbem-23445	25	29	.	.	PUNCT
fbem-23445	26	1	in	in	ADP
fbem-23445	26	2	summary	summary	NOUN
fbem-23445	26	3	,	,	PUNCT
fbem-23445	26	4	the	the	DET
fbem-23445	26	5	risks	risk	NOUN
fbem-23445	26	6	faced	face	VERB
fbem-23445	26	7	by	by	ADP
fbem-23445	26	8	the	the	DET
fbem-23445	26	9	three	three	NUM
fbem-23445	26	10	squirrels	squirrel	NOUN
fbem-23445	26	11	in	in	ADP
fbem-23445	26	12	terms	term	NOUN
fbem-23445	26	13	of	of	ADP
fbem-23445	26	14	revenue	revenue	NOUN
fbem-23445	26	15	recognition	recognition	NOUN
fbem-23445	26	16	timing	timing	NOUN
fbem-23445	26	17	mainly	mainly	ADV
fbem-23445	26	18	stem	stem	VERB
fbem-23445	26	19	from	from	ADP
fbem-23445	26	20	their	their	PRON
fbem-23445	26	21	overly	overly	ADV
fbem-23445	26	22	optimistic	optimistic	ADJ
fbem-23445	26	23	recognition	recognition	NOUN
fbem-23445	26	24	policies	policy	NOUN
fbem-23445	26	25	and	and	CCONJ
fbem-23445	26	26	inconsistency	inconsistency	NOUN
fbem-23445	26	27	with	with	ADP
fbem-23445	26	28	industry	industry	NOUN
fbem-23445	26	29	practices	practice	NOUN
fbem-23445	26	30	.	.	PUNCT
fbem-23445	27	1	auditors	auditor	NOUN
fbem-23445	27	2	should	should	AUX
fbem-23445	27	3	focus	focus	VERB
fbem-23445	27	4	on	on	ADP
fbem-23445	27	5	this	this	DET
fbem-23445	27	6	issue	issue	NOUN
fbem-23445	27	7	during	during	ADP
fbem-23445	27	8	the	the	DET
fbem-23445	27	9	audit	audit	NOUN
fbem-23445	27	10	process	process	NOUN
fbem-23445	27	11	and	and	CCONJ
fbem-23445	27	12	evaluate	evaluate	VERB
fbem-23445	27	13	its	its	PRON
fbem-23445	27	14	potential	potential	ADJ
fbem-23445	27	15	impact	impact	NOUN
fbem-23445	27	16	by	by	ADP
fbem-23445	27	17	collecting	collect	VERB
fbem-23445	27	18	more	more	ADJ
fbem-23445	27	19	evidence	evidence	NOUN
fbem-23445	27	20	.	.	PUNCT
fbem-23445	28	1	in	in	ADP
fbem-23445	28	2	addition	addition	NOUN
fbem-23445	28	3	,	,	PUNCT
fbem-23445	28	4	auditors	auditor	NOUN
fbem-23445	28	5	should	should	AUX
fbem-23445	28	6	also	also	ADV
fbem-23445	28	7	suggest	suggest	VERB
fbem-23445	28	8	that	that	SCONJ
fbem-23445	28	9	the	the	DET
fbem-23445	28	10	company	company	NOUN
fbem-23445	28	11	re	re	VERB
fbem-23445	28	12	-	-	VERB
fbem-23445	28	13	examine	examine	VERB
fbem-23445	28	14	its	its	PRON
fbem-23445	28	15	revenue	revenue	NOUN
fbem-23445	28	16	recognition	recognition	NOUN
fbem-23445	28	17	policy	policy	NOUN
fbem-23445	28	18	to	to	PART
fbem-23445	28	19	more	more	ADV
fbem-23445	28	20	accurately	accurately	ADV
fbem-23445	28	21	reflect	reflect	VERB
fbem-23445	28	22	the	the	DET
fbem-23445	28	23	actual	actual	ADJ
fbem-23445	28	24	situation	situation	NOUN
fbem-23445	28	25	of	of	ADP
fbem-23445	28	26	ecommerce	ecommerce	NOUN
fbem-23445	28	27	transactions	transaction	NOUN
fbem-23445	28	28	.	.	PUNCT
fbem-23445	29	1	2.2	2.2	NUM
fbem-23445	29	2	.	.	PUNCT
fbem-23445	30	1	the	the	DET
fbem-23445	30	2	brushing	brushing	NOUN
fbem-23445	30	3	line	line	NOUN
fbem-23445	30	4	generates	generate	VERB
fbem-23445	30	5	risks	risk	NOUN
fbem-23445	30	6	due	due	ADJ
fbem-23445	30	7	to	to	ADP
fbem-23445	30	8	fictitious	fictitious	ADJ
fbem-23445	30	9	income	income	NOUN
fbem-23445	30	10	in	in	ADP
fbem-23445	30	11	the	the	DET
fbem-23445	30	12	fierce	fierce	ADJ
fbem-23445	30	13	competition	competition	NOUN
fbem-23445	30	14	of	of	ADP
fbem-23445	30	15	the	the	DET
fbem-23445	30	16	e	e	PROPN
fbem-23445	30	17	-	-	PROPN
fbem-23445	30	18	commerce	commerce	NOUN
fbem-23445	30	19	industry	industry	NOUN
fbem-23445	30	20	,	,	PUNCT
fbem-23445	30	21	brushing	brushing	NOUN
fbem-23445	30	22	orders	order	NOUN
fbem-23445	30	23	is	be	AUX
fbem-23445	30	24	not	not	PART
fbem-23445	30	25	uncommon	uncommon	ADJ
fbem-23445	30	26	.	.	PUNCT
fbem-23445	31	1	this	this	DET
fbem-23445	31	2	behavior	behavior	NOUN
fbem-23445	31	3	artificially	artificially	ADV
fbem-23445	31	4	increases	increase	VERB
fbem-23445	31	5	the	the	DET
fbem-23445	31	6	sales	sale	NOUN
fbem-23445	31	7	and	and	CCONJ
fbem-23445	31	8	positive	positive	ADJ
fbem-23445	31	9	rating	rating	NOUN
fbem-23445	31	10	of	of	ADP
fbem-23445	31	11	e	e	NOUN
fbem-23445	31	12	-	-	NOUN
fbem-23445	31	13	commerce	commerce	NOUN
fbem-23445	31	14	platforms	platform	NOUN
fbem-23445	31	15	through	through	ADP
fbem-23445	31	16	non	non	PRON
fbem-23445	31	17	real	real	ADJ
fbem-23445	31	18	transactions	transaction	NOUN
fbem-23445	31	19	,	,	PUNCT
fbem-23445	31	20	posing	pose	VERB
fbem-23445	31	21	a	a	DET
fbem-23445	31	22	significant	significant	ADJ
fbem-23445	31	23	risk	risk	NOUN
fbem-23445	31	24	of	of	ADP
fbem-23445	31	25	misstatement	misstatement	NOUN
fbem-23445	31	26	to	to	ADP
fbem-23445	31	27	the	the	DET
fbem-23445	31	28	financial	financial	ADJ
fbem-23445	31	29	statements	statement	NOUN
fbem-23445	31	30	of	of	ADP
fbem-23445	31	31	ecommerce	ecommerce	NOUN
fbem-23445	31	32	enterprises	enterprise	NOUN
fbem-23445	31	33	.	.	PUNCT
fbem-23445	32	1	for	for	ADP
fbem-23445	32	2	three	three	NUM
fbem-23445	32	3	squirrels	squirrel	NOUN
fbem-23445	32	4	,	,	PUNCT
fbem-23445	32	5	a	a	DET
fbem-23445	32	6	company	company	NOUN
fbem-23445	32	7	that	that	PRON
fbem-23445	32	8	started	start	VERB
fbem-23445	32	9	with	with	ADP
fbem-23445	32	10	e	e	NOUN
fbem-23445	32	11	-	-	NOUN
fbem-23445	32	12	commerce	commerce	NOUN
fbem-23445	32	13	channels	channel	NOUN
fbem-23445	32	14	,	,	PUNCT
fbem-23445	32	15	special	special	ADJ
fbem-23445	32	16	attention	attention	NOUN
fbem-23445	32	17	should	should	AUX
fbem-23445	32	18	also	also	ADV
fbem-23445	32	19	be	be	AUX
fbem-23445	32	20	paid	pay	VERB
fbem-23445	32	21	to	to	ADP
fbem-23445	32	22	such	such	ADJ
fbem-23445	32	23	risks	risk	NOUN
fbem-23445	32	24	during	during	ADP
fbem-23445	32	25	its	its	PRON
fbem-23445	32	26	audit	audit	NOUN
fbem-23445	32	27	process	process	NOUN
fbem-23445	32	28	.	.	PUNCT
fbem-23445	33	1	it	it	PRON
fbem-23445	33	2	is	be	AUX
fbem-23445	33	3	understood	understand	VERB
fbem-23445	33	4	that	that	SCONJ
fbem-23445	33	5	brushing	brushing	NOUN
fbem-23445	33	6	orders	order	NOUN
fbem-23445	33	7	usually	usually	ADV
fbem-23445	33	8	involves	involve	VERB
fbem-23445	33	9	close	close	ADJ
fbem-23445	33	10	34	34	NUM
fbem-23445	33	11	cooperation	cooperation	NOUN
fbem-23445	33	12	between	between	ADP
fbem-23445	33	13	e	e	NOUN
fbem-23445	33	14	-	-	NOUN
fbem-23445	33	15	commerce	commerce	NOUN
fbem-23445	33	16	merchants	merchant	NOUN
fbem-23445	33	17	and	and	CCONJ
fbem-23445	33	18	buyers	buyer	NOUN
fbem-23445	33	19	.	.	PUNCT
fbem-23445	34	1	merchants	merchant	NOUN
fbem-23445	34	2	develop	develop	VERB
fbem-23445	34	3	brushing	brushing	NOUN
fbem-23445	34	4	plans	plan	NOUN
fbem-23445	34	5	and	and	CCONJ
fbem-23445	34	6	distribute	distribute	VERB
fbem-23445	34	7	tasks	task	NOUN
fbem-23445	34	8	through	through	ADP
fbem-23445	34	9	buyers	buyer	NOUN
fbem-23445	34	10	.	.	PUNCT
fbem-23445	35	1	after	after	SCONJ
fbem-23445	35	2	the	the	DET
fbem-23445	35	3	buyer	buyer	NOUN
fbem-23445	35	4	advances	advance	VERB
fbem-23445	35	5	funds	fund	NOUN
fbem-23445	35	6	to	to	PART
fbem-23445	35	7	place	place	VERB
fbem-23445	35	8	an	an	DET
fbem-23445	35	9	order	order	NOUN
fbem-23445	35	10	,	,	PUNCT
fbem-23445	35	11	the	the	DET
fbem-23445	35	12	merchant	merchant	NOUN
fbem-23445	35	13	will	will	AUX
fbem-23445	35	14	mark	mark	VERB
fbem-23445	35	15	such	such	ADJ
fbem-23445	35	16	orders	order	NOUN
fbem-23445	35	17	with	with	ADP
fbem-23445	35	18	special	special	ADJ
fbem-23445	35	19	marks	mark	NOUN
fbem-23445	35	20	and	and	CCONJ
fbem-23445	35	21	send	send	VERB
fbem-23445	35	22	low	low	ADJ
fbem-23445	35	23	value	value	NOUN
fbem-23445	35	24	products	product	NOUN
fbem-23445	35	25	such	such	ADJ
fbem-23445	35	26	as	as	ADP
fbem-23445	35	27	tissues	tissue	NOUN
fbem-23445	35	28	to	to	PART
fbem-23445	35	29	complete	complete	VERB
fbem-23445	35	30	the	the	DET
fbem-23445	35	31	logistics	logistic	NOUN
fbem-23445	35	32	process	process	NOUN
fbem-23445	35	33	.	.	PUNCT
fbem-23445	36	1	after	after	ADP
fbem-23445	36	2	receiving	receive	VERB
fbem-23445	36	3	the	the	DET
fbem-23445	36	4	package	package	NOUN
fbem-23445	36	5	,	,	PUNCT
fbem-23445	36	6	the	the	DET
fbem-23445	36	7	buyer	buyer	NOUN
fbem-23445	36	8	will	will	AUX
fbem-23445	36	9	confirm	confirm	VERB
fbem-23445	36	10	payment	payment	NOUN
fbem-23445	36	11	and	and	CCONJ
fbem-23445	36	12	give	give	VERB
fbem-23445	36	13	a	a	DET
fbem-23445	36	14	positive	positive	ADJ
fbem-23445	36	15	review	review	NOUN
fbem-23445	36	16	according	accord	VERB
fbem-23445	36	17	to	to	ADP
fbem-23445	36	18	the	the	DET
fbem-23445	36	19	requirements	requirement	NOUN
fbem-23445	36	20	,	,	PUNCT
fbem-23445	36	21	while	while	SCONJ
fbem-23445	36	22	the	the	DET
fbem-23445	36	23	merchant	merchant	NOUN
fbem-23445	36	24	will	will	AUX
fbem-23445	36	25	pay	pay	VERB
fbem-23445	36	26	the	the	DET
fbem-23445	36	27	buyer	buyer	NOUN
fbem-23445	36	28	's	's	PART
fbem-23445	36	29	advance	advance	NOUN
fbem-23445	36	30	payment	payment	NOUN
fbem-23445	36	31	funds	fund	NOUN
fbem-23445	36	32	and	and	CCONJ
fbem-23445	36	33	commission	commission	NOUN
fbem-23445	36	34	.	.	PUNCT
fbem-23445	37	1	under	under	ADP
fbem-23445	37	2	this	this	DET
fbem-23445	37	3	process	process	NOUN
fbem-23445	37	4	,	,	PUNCT
fbem-23445	37	5	although	although	SCONJ
fbem-23445	37	6	there	there	PRON
fbem-23445	37	7	is	be	VERB
fbem-23445	37	8	no	no	DET
fbem-23445	37	9	actual	actual	ADJ
fbem-23445	37	10	commodity	commodity	NOUN
fbem-23445	37	11	transaction	transaction	NOUN
fbem-23445	37	12	,	,	PUNCT
fbem-23445	37	13	the	the	DET
fbem-23445	37	14	ecommerce	ecommerce	NOUN
fbem-23445	37	15	platform	platform	NOUN
fbem-23445	37	16	system	system	NOUN
fbem-23445	37	17	will	will	AUX
fbem-23445	37	18	automatically	automatically	ADV
fbem-23445	37	19	recognize	recognize	VERB
fbem-23445	37	20	revenue	revenue	NOUN
fbem-23445	37	21	based	base	VERB
fbem-23445	37	22	on	on	ADP
fbem-23445	37	23	the	the	DET
fbem-23445	37	24	brushing	brushing	NOUN
fbem-23445	37	25	amount	amount	NOUN
fbem-23445	37	26	,	,	PUNCT
fbem-23445	37	27	thereby	thereby	ADV
fbem-23445	37	28	inflating	inflate	VERB
fbem-23445	37	29	the	the	DET
fbem-23445	37	30	actual	actual	ADJ
fbem-23445	37	31	revenue	revenue	NOUN
fbem-23445	37	32	of	of	ADP
fbem-23445	37	33	the	the	DET
fbem-23445	37	34	e	e	PROPN
fbem-23445	37	35	-	-	NOUN
fbem-23445	37	36	commerce	commerce	NOUN
fbem-23445	37	37	enterprise	enterprise	NOUN
fbem-23445	37	38	.	.	PUNCT
fbem-23445	38	1	as	as	SCONJ
fbem-23445	38	2	shown	show	VERB
fbem-23445	38	3	in	in	ADP
fbem-23445	38	4	figure	figure	NOUN
fbem-23445	38	5	1	1	NUM
fbem-23445	38	6	,	,	PUNCT
fbem-23445	38	7	the	the	DET
fbem-23445	38	8	three	three	NUM
fbem-23445	38	9	squirrels	squirrel	NOUN
fbem-23445	38	10	have	have	AUX
fbem-23445	38	11	achieved	achieve	VERB
fbem-23445	38	12	rapid	rapid	ADJ
fbem-23445	38	13	growth	growth	NOUN
fbem-23445	38	14	in	in	ADP
fbem-23445	38	15	the	the	DET
fbem-23445	38	16	e	e	NOUN
fbem-23445	38	17	-	-	NOUN
fbem-23445	38	18	commerce	commerce	NOUN
fbem-23445	38	19	field	field	NOUN
fbem-23445	38	20	with	with	ADP
fbem-23445	38	21	their	their	PRON
fbem-23445	38	22	unique	unique	ADJ
fbem-23445	38	23	marketing	marketing	NOUN
fbem-23445	38	24	strategies	strategy	NOUN
fbem-23445	38	25	and	and	CCONJ
fbem-23445	38	26	brand	brand	NOUN
fbem-23445	38	27	building	building	NOUN
fbem-23445	38	28	.	.	PUNCT
fbem-23445	39	1	however	however	ADV
fbem-23445	39	2	,	,	PUNCT
fbem-23445	39	3	the	the	DET
fbem-23445	39	4	authenticity	authenticity	NOUN
fbem-23445	39	5	and	and	CCONJ
fbem-23445	39	6	rationality	rationality	NOUN
fbem-23445	39	7	of	of	ADP
fbem-23445	39	8	its	its	PRON
fbem-23445	39	9	explosive	explosive	ADJ
fbem-23445	39	10	income	income	NOUN
fbem-23445	39	11	growth	growth	NOUN
fbem-23445	39	12	data	datum	NOUN
fbem-23445	39	13	have	have	AUX
fbem-23445	39	14	attracted	attract	VERB
fbem-23445	39	15	widespread	widespread	ADJ
fbem-23445	39	16	market	market	NOUN
fbem-23445	39	17	attention	attention	NOUN
fbem-23445	39	18	.	.	PUNCT
fbem-23445	40	1	compared	compare	VERB
fbem-23445	40	2	to	to	ADP
fbem-23445	40	3	other	other	ADJ
fbem-23445	40	4	established	establish	VERB
fbem-23445	40	5	e	e	NOUN
fbem-23445	40	6	-	-	ADJ
fbem-23445	40	7	commerce	commerce	ADJ
fbem-23445	40	8	retail	retail	ADJ
fbem-23445	40	9	enterprises	enterprise	NOUN
fbem-23445	40	10	such	such	ADJ
fbem-23445	40	11	as	as	ADP
fbem-23445	40	12	liangpinpuzi	liangpinpuzi	PROPN
fbem-23445	40	13	and	and	CCONJ
fbem-23445	40	14	qiaqia	qiaqia	ADJ
fbem-23445	40	15	food	food	NOUN
fbem-23445	40	16	,	,	PUNCT
fbem-23445	40	17	the	the	DET
fbem-23445	40	18	products	product	NOUN
fbem-23445	40	19	of	of	ADP
fbem-23445	40	20	three	three	NUM
fbem-23445	40	21	squirrels	squirrel	NOUN
fbem-23445	40	22	are	be	AUX
fbem-23445	40	23	not	not	PART
fbem-23445	40	24	significantly	significantly	ADV
fbem-23445	40	25	substitutable	substitutable	ADJ
fbem-23445	40	26	and	and	CCONJ
fbem-23445	40	27	have	have	VERB
fbem-23445	40	28	price	price	NOUN
fbem-23445	40	29	advantages	advantage	NOUN
fbem-23445	40	30	.	.	PUNCT
fbem-23445	41	1	in	in	ADP
fbem-23445	41	2	addition	addition	NOUN
fbem-23445	41	3	,	,	PUNCT
fbem-23445	41	4	its	its	PRON
fbem-23445	41	5	establishment	establishment	NOUN
fbem-23445	41	6	time	time	NOUN
fbem-23445	41	7	is	be	AUX
fbem-23445	41	8	relatively	relatively	ADV
fbem-23445	41	9	late	late	ADJ
fbem-23445	41	10	,	,	PUNCT
fbem-23445	41	11	and	and	CCONJ
fbem-23445	41	12	there	there	PRON
fbem-23445	41	13	is	be	VERB
fbem-23445	41	14	still	still	ADV
fbem-23445	41	15	a	a	DET
fbem-23445	41	16	certain	certain	ADJ
fbem-23445	41	17	gap	gap	NOUN
fbem-23445	41	18	in	in	ADP
fbem-23445	41	19	brand	brand	NOUN
fbem-23445	41	20	recognition	recognition	NOUN
fbem-23445	41	21	and	and	CCONJ
fbem-23445	41	22	customer	customer	NOUN
fbem-23445	41	23	loyalty	loyalty	NOUN
fbem-23445	41	24	compared	compare	VERB
fbem-23445	41	25	to	to	ADP
fbem-23445	41	26	established	establish	VERB
fbem-23445	41	27	enterprises	enterprise	NOUN
fbem-23445	41	28	.	.	PUNCT
fbem-23445	42	1	however	however	ADV
fbem-23445	42	2	,	,	PUNCT
fbem-23445	42	3	in	in	ADP
fbem-23445	42	4	this	this	DET
fbem-23445	42	5	context	context	NOUN
fbem-23445	42	6	,	,	PUNCT
fbem-23445	42	7	the	the	DET
fbem-23445	42	8	income	income	NOUN
fbem-23445	42	9	of	of	ADP
fbem-23445	42	10	the	the	DET
fbem-23445	42	11	three	three	NUM
fbem-23445	42	12	squirrels	squirrel	NOUN
fbem-23445	42	13	is	be	AUX
fbem-23445	42	14	much	much	ADV
fbem-23445	42	15	higher	high	ADJ
fbem-23445	42	16	than	than	ADP
fbem-23445	42	17	that	that	PRON
fbem-23445	42	18	of	of	ADP
fbem-23445	42	19	other	other	ADJ
fbem-23445	42	20	established	establish	VERB
fbem-23445	42	21	companies	company	NOUN
fbem-23445	42	22	in	in	ADP
fbem-23445	42	23	the	the	DET
fbem-23445	42	24	industry	industry	NOUN
fbem-23445	42	25	,	,	PUNCT
fbem-23445	42	26	which	which	PRON
fbem-23445	42	27	undoubtedly	undoubtedly	ADV
fbem-23445	42	28	increases	increase	VERB
fbem-23445	42	29	the	the	DET
fbem-23445	42	30	uncertainty	uncertainty	NOUN
fbem-23445	42	31	of	of	ADP
fbem-23445	42	32	the	the	DET
fbem-23445	42	33	authenticity	authenticity	NOUN
fbem-23445	42	34	of	of	ADP
fbem-23445	42	35	their	their	PRON
fbem-23445	42	36	income	income	NOUN
fbem-23445	42	37	data	datum	NOUN
fbem-23445	42	38	.	.	PUNCT
fbem-23445	43	1	therefore	therefore	ADV
fbem-23445	43	2	,	,	PUNCT
fbem-23445	43	3	in	in	ADP
fbem-23445	43	4	the	the	DET
fbem-23445	43	5	audit	audit	NOUN
fbem-23445	43	6	process	process	NOUN
fbem-23445	43	7	of	of	ADP
fbem-23445	43	8	the	the	DET
fbem-23445	43	9	three	three	NUM
fbem-23445	43	10	squirrels	squirrel	NOUN
fbem-23445	43	11	,	,	PUNCT
fbem-23445	43	12	auditors	auditor	NOUN
fbem-23445	43	13	should	should	AUX
fbem-23445	43	14	focus	focus	VERB
fbem-23445	43	15	on	on	ADP
fbem-23445	43	16	the	the	DET
fbem-23445	43	17	authenticity	authenticity	NOUN
fbem-23445	43	18	and	and	CCONJ
fbem-23445	43	19	rationality	rationality	NOUN
fbem-23445	43	20	of	of	ADP
fbem-23445	43	21	their	their	PRON
fbem-23445	43	22	revenue	revenue	NOUN
fbem-23445	43	23	data	datum	NOUN
fbem-23445	43	24	,	,	PUNCT
fbem-23445	43	25	especially	especially	ADV
fbem-23445	43	26	those	those	DET
fbem-23445	43	27	sales	sale	NOUN
fbem-23445	43	28	orders	order	NOUN
fbem-23445	43	29	with	with	ADP
fbem-23445	43	30	abnormal	abnormal	ADJ
fbem-23445	43	31	growth	growth	NOUN
fbem-23445	43	32	.	.	PUNCT
fbem-23445	44	1	through	through	ADP
fbem-23445	44	2	in	in	ADP
fbem-23445	44	3	-	-	PUNCT
fbem-23445	44	4	depth	depth	NOUN
fbem-23445	44	5	analysis	analysis	NOUN
fbem-23445	44	6	of	of	ADP
fbem-23445	44	7	transaction	transaction	NOUN
fbem-23445	44	8	data	datum	NOUN
fbem-23445	44	9	,	,	PUNCT
fbem-23445	44	10	collaboration	collaboration	NOUN
fbem-23445	44	11	with	with	ADP
fbem-23445	44	12	e	e	NOUN
fbem-23445	44	13	-	-	NOUN
fbem-23445	44	14	commerce	commerce	NOUN
fbem-23445	44	15	platforms	platform	NOUN
fbem-23445	44	16	and	and	CCONJ
fbem-23445	44	17	logistics	logistic	NOUN
fbem-23445	44	18	the	the	DET
fbem-23445	44	19	company	company	NOUN
fbem-23445	44	20	and	and	CCONJ
fbem-23445	44	21	other	other	ADJ
fbem-23445	44	22	relevant	relevant	ADJ
fbem-23445	44	23	parties	party	NOUN
fbem-23445	44	24	should	should	AUX
fbem-23445	44	25	communicate	communicate	VERB
fbem-23445	44	26	and	and	CCONJ
fbem-23445	44	27	take	take	VERB
fbem-23445	44	28	other	other	ADJ
fbem-23445	44	29	necessary	necessary	ADJ
fbem-23445	44	30	audit	audit	NOUN
fbem-23445	44	31	procedures	procedure	NOUN
fbem-23445	44	32	.	.	PUNCT
fbem-23445	45	1	the	the	DET
fbem-23445	45	2	auditor	auditor	NOUN
fbem-23445	45	3	should	should	AUX
fbem-23445	45	4	comprehensively	comprehensively	ADV
fbem-23445	45	5	evaluate	evaluate	VERB
fbem-23445	45	6	the	the	DET
fbem-23445	45	7	impact	impact	NOUN
fbem-23445	45	8	of	of	ADP
fbem-23445	45	9	brushing	brushing	NOUN
fbem-23445	45	10	orders	order	NOUN
fbem-23445	45	11	on	on	ADP
fbem-23445	45	12	the	the	DET
fbem-23445	45	13	financial	financial	ADJ
fbem-23445	45	14	statements	statement	NOUN
fbem-23445	45	15	of	of	ADP
fbem-23445	45	16	the	the	DET
fbem-23445	45	17	three	three	NUM
fbem-23445	45	18	squirrels	squirrel	NOUN
fbem-23445	45	19	and	and	CCONJ
fbem-23445	45	20	issue	issue	VERB
fbem-23445	45	21	an	an	DET
fbem-23445	45	22	accurate	accurate	ADJ
fbem-23445	45	23	audit	audit	NOUN
fbem-23445	45	24	opinion	opinion	NOUN
fbem-23445	45	25	based	base	VERB
fbem-23445	45	26	on	on	ADP
fbem-23445	45	27	this	this	PRON
fbem-23445	45	28	.	.	PUNCT
fbem-23445	46	1	figure	figure	NOUN
fbem-23445	46	2	1	1	NUM
fbem-23445	46	3	.	.	PUNCT
fbem-23445	46	4	comparison	comparison	NOUN
fbem-23445	46	5	of	of	ADP
fbem-23445	46	6	operating	operate	VERB
fbem-23445	46	7	revenue	revenue	NOUN
fbem-23445	46	8	in	in	ADP
fbem-23445	46	9	the	the	DET
fbem-23445	46	10	same	same	ADJ
fbem-23445	46	11	industry	industry	NOUN
fbem-23445	46	12	from	from	ADP
fbem-23445	46	13	2019	2019	NUM
fbem-23445	46	14	to	to	ADP
fbem-23445	46	15	2023	2023	NUM
fbem-23445	46	16	at	at	ADP
fbem-23445	46	17	the	the	DET
fbem-23445	46	18	same	same	ADJ
fbem-23445	46	19	time	time	NOUN
fbem-23445	46	20	,	,	PUNCT
fbem-23445	46	21	due	due	ADP
fbem-23445	46	22	to	to	ADP
fbem-23445	46	23	the	the	DET
fbem-23445	46	24	relatively	relatively	ADV
fbem-23445	46	25	hidden	hidden	ADJ
fbem-23445	46	26	brushing	brushing	NOUN
fbem-23445	46	27	lines	line	NOUN
fbem-23445	46	28	on	on	ADP
fbem-23445	46	29	e	e	NOUN
fbem-23445	46	30	-	-	NOUN
fbem-23445	46	31	commerce	commerce	NOUN
fbem-23445	46	32	platforms	platform	NOUN
fbem-23445	46	33	,	,	PUNCT
fbem-23445	46	34	merchants	merchant	NOUN
fbem-23445	46	35	often	often	ADV
fbem-23445	46	36	adopt	adopt	VERB
fbem-23445	46	37	this	this	DET
fbem-23445	46	38	method	method	NOUN
fbem-23445	46	39	to	to	PART
fbem-23445	46	40	increase	increase	VERB
fbem-23445	46	41	store	store	NOUN
fbem-23445	46	42	traffic	traffic	NOUN
fbem-23445	46	43	and	and	CCONJ
fbem-23445	46	44	transaction	transaction	NOUN
fbem-23445	46	45	volume	volume	NOUN
fbem-23445	46	46	.	.	PUNCT
fbem-23445	47	1	this	this	DET
fbem-23445	47	2	behavior	behavior	NOUN
fbem-23445	47	3	can	can	AUX
fbem-23445	47	4	create	create	VERB
fbem-23445	47	5	a	a	DET
fbem-23445	47	6	very	very	ADV
fbem-23445	47	7	high	high	ADJ
fbem-23445	47	8	opportunity	opportunity	NOUN
fbem-23445	47	9	for	for	SCONJ
fbem-23445	47	10	e	e	NOUN
fbem-23445	47	11	-	-	NOUN
fbem-23445	47	12	commerce	commerce	NOUN
fbem-23445	47	13	revenue	revenue	NOUN
fbem-23445	47	14	to	to	PART
fbem-23445	47	15	inflate	inflate	VERB
fbem-23445	47	16	.	.	PUNCT
fbem-23445	48	1	by	by	ADP
fbem-23445	48	2	continuously	continuously	ADV
fbem-23445	48	3	inviting	invite	VERB
fbem-23445	48	4	buyers	buyer	NOUN
fbem-23445	48	5	to	to	PART
fbem-23445	48	6	place	place	VERB
fbem-23445	48	7	orders	order	NOUN
fbem-23445	48	8	,	,	PUNCT
fbem-23445	48	9	merchants	merchant	NOUN
fbem-23445	48	10	can	can	AUX
fbem-23445	48	11	create	create	VERB
fbem-23445	48	12	extremely	extremely	ADV
fbem-23445	48	13	high	high	ADJ
fbem-23445	48	14	income	income	NOUN
fbem-23445	48	15	out	out	ADP
fbem-23445	48	16	of	of	ADP
fbem-23445	48	17	thin	thin	ADJ
fbem-23445	48	18	air	air	NOUN
fbem-23445	48	19	.	.	PUNCT
fbem-23445	49	1	the	the	DET
fbem-23445	49	2	rationality	rationality	NOUN
fbem-23445	49	3	of	of	ADP
fbem-23445	49	4	the	the	DET
fbem-23445	49	5	visitor	visitor	NOUN
fbem-23445	49	6	volume	volume	NOUN
fbem-23445	49	7	and	and	CCONJ
fbem-23445	49	8	revenue	revenue	NOUN
fbem-23445	49	9	of	of	ADP
fbem-23445	49	10	the	the	DET
fbem-23445	49	11	three	three	NUM
fbem-23445	49	12	squirrels	squirrel	NOUN
fbem-23445	49	13	on	on	ADP
fbem-23445	49	14	double	double	ADJ
fbem-23445	49	15	eleven	eleven	NUM
fbem-23445	49	16	is	be	AUX
fbem-23445	49	17	worth	worth	ADJ
fbem-23445	49	18	verifying	verifying	NOUN
fbem-23445	49	19	.	.	PUNCT
fbem-23445	50	1	whether	whether	SCONJ
fbem-23445	50	2	they	they	PRON
fbem-23445	50	3	artificially	artificially	ADV
fbem-23445	50	4	increased	increase	VERB
fbem-23445	50	5	their	their	PRON
fbem-23445	50	6	revenue	revenue	NOUN
fbem-23445	50	7	through	through	ADP
fbem-23445	50	8	brushing	brushing	NOUN
fbem-23445	50	9	orders	order	NOUN
fbem-23445	50	10	is	be	AUX
fbem-23445	50	11	an	an	DET
fbem-23445	50	12	important	important	ADJ
fbem-23445	50	13	income	income	NOUN
fbem-23445	50	14	audit	audit	NOUN
fbem-23445	50	15	risk	risk	NOUN
fbem-23445	50	16	point	point	NOUN
fbem-23445	50	17	that	that	SCONJ
fbem-23445	50	18	auditors	auditor	NOUN
fbem-23445	50	19	need	need	VERB
fbem-23445	50	20	to	to	PART
fbem-23445	50	21	pay	pay	VERB
fbem-23445	50	22	close	close	ADJ
fbem-23445	50	23	attention	attention	NOUN
fbem-23445	50	24	to	to	ADP
fbem-23445	50	25	.	.	PUNCT
fbem-23445	51	1	2.3	2.3	NUM
fbem-23445	51	2	.	.	PUNCT
fbem-23445	52	1	risk	risk	NOUN
fbem-23445	52	2	of	of	ADP
fbem-23445	52	3	revenue	revenue	NOUN
fbem-23445	52	4	recognition	recognition	NOUN
fbem-23445	52	5	caused	cause	VERB
fbem-23445	52	6	by	by	ADP
fbem-23445	52	7	promotional	promotional	ADJ
fbem-23445	52	8	activities	activity	NOUN
fbem-23445	52	9	in	in	ADP
fbem-23445	52	10	the	the	DET
fbem-23445	52	11	e	e	PROPN
fbem-23445	52	12	-	-	PROPN
fbem-23445	52	13	commerce	commerce	NOUN
fbem-23445	52	14	industry	industry	NOUN
fbem-23445	52	15	,	,	PUNCT
fbem-23445	52	16	promotional	promotional	ADJ
fbem-23445	52	17	activities	activity	NOUN
fbem-23445	52	18	are	be	AUX
fbem-23445	52	19	an	an	DET
fbem-23445	52	20	important	important	ADJ
fbem-23445	52	21	means	mean	NOUN
fbem-23445	52	22	to	to	PART
fbem-23445	52	23	attract	attract	VERB
fbem-23445	52	24	consumers	consumer	NOUN
fbem-23445	52	25	and	and	CCONJ
fbem-23445	52	26	increase	increase	VERB
fbem-23445	52	27	sales	sale	NOUN
fbem-23445	52	28	.	.	PUNCT
fbem-23445	53	1	however	however	ADV
fbem-23445	53	2	,	,	PUNCT
fbem-23445	53	3	compared	compare	VERB
fbem-23445	53	4	to	to	ADP
fbem-23445	53	5	traditional	traditional	ADJ
fbem-23445	53	6	retail	retail	ADJ
fbem-23445	53	7	channels	channel	NOUN
fbem-23445	53	8	,	,	PUNCT
fbem-23445	53	9	the	the	DET
fbem-23445	53	10	promotional	promotional	ADJ
fbem-23445	53	11	activities	activity	NOUN
fbem-23445	53	12	on	on	ADP
fbem-23445	53	13	e	e	NOUN
fbem-23445	53	14	-	-	NOUN
fbem-23445	53	15	commerce	commerce	NOUN
fbem-23445	53	16	platforms	platform	NOUN
fbem-23445	53	17	are	be	AUX
fbem-23445	53	18	more	more	ADV
fbem-23445	53	19	diverse	diverse	ADJ
fbem-23445	53	20	and	and	CCONJ
fbem-23445	53	21	complex	complex	ADJ
fbem-23445	53	22	,	,	PUNCT
fbem-23445	53	23	which	which	PRON
fbem-23445	53	24	also	also	ADV
fbem-23445	53	25	poses	pose	VERB
fbem-23445	53	26	risks	risk	NOUN
fbem-23445	53	27	to	to	ADP
fbem-23445	53	28	the	the	DET
fbem-23445	53	29	revenue	revenue	NOUN
fbem-23445	53	30	recognition	recognition	NOUN
fbem-23445	53	31	of	of	ADP
fbem-23445	53	32	e	e	PROPN
fbem-23445	53	33	-	-	NOUN
fbem-23445	53	34	commerce	commerce	NOUN
fbem-23445	53	35	enterprises	enterprise	NOUN
fbem-23445	53	36	.	.	PUNCT
fbem-23445	54	1	for	for	ADP
fbem-23445	54	2	e	e	NOUN
fbem-23445	54	3	-	-	NOUN
fbem-23445	54	4	commerce	commerce	NOUN
fbem-23445	54	5	companies	company	NOUN
fbem-23445	54	6	like	like	ADP
fbem-23445	54	7	three	three	NUM
fbem-23445	54	8	squirrels	squirrel	NOUN
fbem-23445	54	9	,	,	PUNCT
fbem-23445	54	10	the	the	DET
fbem-23445	54	11	risk	risk	NOUN
fbem-23445	54	12	of	of	ADP
fbem-23445	54	13	revenue	revenue	NOUN
fbem-23445	54	14	recognition	recognition	NOUN
fbem-23445	54	15	in	in	ADP
fbem-23445	54	16	promotional	promotional	ADJ
fbem-23445	54	17	activities	activity	NOUN
fbem-23445	54	18	is	be	AUX
fbem-23445	54	19	particularly	particularly	ADV
fbem-23445	54	20	prominent	prominent	ADJ
fbem-23445	54	21	.	.	PUNCT
fbem-23445	55	1	firstly	firstly	ADV
fbem-23445	55	2	,	,	PUNCT
fbem-23445	55	3	there	there	PRON
fbem-23445	55	4	are	be	VERB
fbem-23445	55	5	various	various	ADJ
fbem-23445	55	6	types	type	NOUN
fbem-23445	55	7	of	of	ADP
fbem-23445	55	8	promotional	promotional	ADJ
fbem-23445	55	9	activities	activity	NOUN
fbem-23445	55	10	for	for	ADP
fbem-23445	55	11	the	the	DET
fbem-23445	55	12	three	three	NUM
fbem-23445	55	13	squirrels	squirrel	NOUN
fbem-23445	55	14	,	,	PUNCT
fbem-23445	55	15	including	include	VERB
fbem-23445	55	16	discounts	discount	NOUN
fbem-23445	55	17	,	,	PUNCT
fbem-23445	55	18	discounts	discount	NOUN
fbem-23445	55	19	,	,	PUNCT
fbem-23445	55	20	coupons	coupon	NOUN
fbem-23445	55	21	,	,	PUNCT
fbem-23445	55	22	and	and	CCONJ
fbem-23445	55	23	other	other	ADJ
fbem-23445	55	24	forms	form	NOUN
fbem-23445	55	25	.	.	PUNCT
fbem-23445	56	1	these	these	DET
fbem-23445	56	2	activities	activity	NOUN
fbem-23445	56	3	often	often	ADV
fbem-23445	56	4	involve	involve	VERB
fbem-23445	56	5	a	a	DET
fbem-23445	56	6	combination	combination	NOUN
fbem-23445	56	7	of	of	ADP
fbem-23445	56	8	platform	platform	NOUN
fbem-23445	56	9	discounts	discount	NOUN
fbem-23445	56	10	and	and	CCONJ
fbem-23445	56	11	merchant	merchant	NOUN
fbem-23445	56	12	discounts	discount	NOUN
fbem-23445	56	13	,	,	PUNCT
fbem-23445	56	14	making	make	VERB
fbem-23445	56	15	the	the	DET
fbem-23445	56	16	actual	actual	ADJ
fbem-23445	56	17	payment	payment	NOUN
fbem-23445	56	18	amount	amount	NOUN
fbem-23445	56	19	for	for	SCONJ
fbem-23445	56	20	consumers	consumer	NOUN
fbem-23445	56	21	more	more	ADV
fbem-23445	56	22	complex	complex	ADJ
fbem-23445	56	23	.	.	PUNCT
fbem-23445	57	1	in	in	ADP
fbem-23445	57	2	practical	practical	ADJ
fbem-23445	57	3	operation	operation	NOUN
fbem-23445	57	4	,	,	PUNCT
fbem-23445	57	5	the	the	DET
fbem-23445	57	6	three	three	NUM
fbem-23445	57	7	squirrels	squirrel	NOUN
fbem-23445	57	8	adopt	adopt	VERB
fbem-23445	57	9	a	a	DET
fbem-23445	57	10	policy	policy	NOUN
fbem-23445	57	11	of	of	ADP
fbem-23445	57	12	confirming	confirm	VERB
fbem-23445	57	13	revenue	revenue	NOUN
fbem-23445	57	14	4	4	NUM
fbem-23445	57	15	days	day	NOUN
fbem-23445	57	16	after	after	ADP
fbem-23445	57	17	shipment	shipment	NOUN
fbem-23445	57	18	,	,	PUNCT
fbem-23445	57	19	rather	rather	ADV
fbem-23445	57	20	than	than	ADP
fbem-23445	57	21	waiting	wait	VERB
fbem-23445	57	22	for	for	SCONJ
fbem-23445	57	23	customers	customer	NOUN
fbem-23445	57	24	to	to	PART
fbem-23445	57	25	confirm	confirm	VERB
fbem-23445	57	26	receipt	receipt	NOUN
fbem-23445	57	27	and	and	CCONJ
fbem-23445	57	28	recognizing	recognize	VERB
fbem-23445	57	29	revenue	revenue	NOUN
fbem-23445	57	30	based	base	VERB
fbem-23445	57	31	on	on	ADP
fbem-23445	57	32	the	the	DET
fbem-23445	57	33	actual	actual	ADJ
fbem-23445	57	34	amount	amount	NOUN
fbem-23445	57	35	received	receive	VERB
fbem-23445	57	36	.	.	PUNCT
fbem-23445	58	1	this	this	DET
fbem-23445	58	2	policy	policy	NOUN
fbem-23445	58	3	is	be	AUX
fbem-23445	58	4	more	more	ADV
fbem-23445	58	5	likely	likely	ADJ
fbem-23445	58	6	to	to	PART
fbem-23445	58	7	trigger	trigger	VERB
fbem-23445	58	8	the	the	DET
fbem-23445	58	9	risk	risk	NOUN
fbem-23445	58	10	of	of	ADP
fbem-23445	58	11	incorrect	incorrect	ADJ
fbem-23445	58	12	recognition	recognition	NOUN
fbem-23445	58	13	of	of	ADP
fbem-23445	58	14	income	income	NOUN
fbem-23445	58	15	amounts	amount	NOUN
fbem-23445	58	16	in	in	ADP
fbem-23445	58	17	the	the	DET
fbem-23445	58	18	context	context	NOUN
fbem-23445	58	19	of	of	ADP
fbem-23445	58	20	major	major	ADJ
fbem-23445	58	21	promotional	promotional	ADJ
fbem-23445	58	22	activities	activity	NOUN
fbem-23445	58	23	.	.	PUNCT
fbem-23445	59	1	secondly	secondly	ADV
fbem-23445	59	2	,	,	PUNCT
fbem-23445	59	3	following	follow	VERB
fbem-23445	59	4	the	the	DET
fbem-23445	59	5	principle	principle	NOUN
fbem-23445	59	6	of	of	ADP
fbem-23445	59	7	substance	substance	NOUN
fbem-23445	59	8	over	over	ADP
fbem-23445	59	9	form	form	NOUN
fbem-23445	59	10	,	,	PUNCT
fbem-23445	59	11	the	the	DET
fbem-23445	59	12	three	three	NUM
fbem-23445	59	13	squirrels	squirrel	NOUN
fbem-23445	59	14	need	need	VERB
fbem-23445	59	15	to	to	PART
fbem-23445	59	16	deduct	deduct	VERB
fbem-23445	59	17	the	the	DET
fbem-23445	59	18	merchant	merchant	NOUN
fbem-23445	59	19	's	's	PART
fbem-23445	59	20	discount	discount	NOUN
fbem-23445	59	21	from	from	ADP
fbem-23445	59	22	the	the	DET
fbem-23445	59	23	sales	sale	NOUN
fbem-23445	59	24	revenue	revenue	NOUN
fbem-23445	59	25	of	of	ADP
fbem-23445	59	26	a	a	DET
fbem-23445	59	27	single	single	ADJ
fbem-23445	59	28	order	order	NOUN
fbem-23445	59	29	as	as	ADP
fbem-23445	59	30	the	the	DET
fbem-23445	59	31	final	final	ADJ
fbem-23445	59	32	revenue	revenue	NOUN
fbem-23445	59	33	amount	amount	NOUN
fbem-23445	59	34	when	when	SCONJ
fbem-23445	59	35	confirming	confirm	VERB
fbem-23445	59	36	revenue	revenue	NOUN
fbem-23445	59	37	.	.	PUNCT
fbem-23445	60	1	this	this	PRON
fbem-23445	60	2	requires	require	VERB
fbem-23445	60	3	the	the	DET
fbem-23445	60	4	three	three	NUM
fbem-23445	60	5	squirrels	squirrel	NOUN
fbem-23445	60	6	to	to	PART
fbem-23445	60	7	accurately	accurately	ADV
fbem-23445	60	8	distinguish	distinguish	VERB
fbem-23445	60	9	between	between	ADP
fbem-23445	60	10	the	the	DET
fbem-23445	60	11	merchant	merchant	NOUN
fbem-23445	60	12	discount	discount	NOUN
fbem-23445	60	13	and	and	CCONJ
fbem-23445	60	14	platform	platform	NOUN
fbem-23445	60	15	discount	discount	NOUN
fbem-23445	60	16	amounts	amount	VERB
fbem-23445	60	17	for	for	ADP
fbem-23445	60	18	each	each	DET
fbem-23445	60	19	order	order	NOUN
fbem-23445	60	20	in	in	ADP
fbem-23445	60	21	the	the	DET
fbem-23445	60	22	accounting	accounting	NOUN
fbem-23445	60	23	process	process	NOUN
fbem-23445	60	24	,	,	PUNCT
fbem-23445	60	25	in	in	ADP
fbem-23445	60	26	order	order	NOUN
fbem-23445	60	27	to	to	PART
fbem-23445	60	28	ensure	ensure	VERB
fbem-23445	60	29	the	the	DET
fbem-23445	60	30	accuracy	accuracy	NOUN
fbem-23445	60	31	of	of	ADP
fbem-23445	60	32	the	the	DET
fbem-23445	60	33	revenue	revenue	NOUN
fbem-23445	60	34	amount	amount	NOUN
fbem-23445	60	35	.	.	PUNCT
fbem-23445	61	1	however	however	ADV
fbem-23445	61	2	,	,	PUNCT
fbem-23445	61	3	in	in	ADP
fbem-23445	61	4	practical	practical	ADJ
fbem-23445	61	5	operation	operation	NOUN
fbem-23445	61	6	,	,	PUNCT
fbem-23445	61	7	due	due	ADP
fbem-23445	61	8	to	to	ADP
fbem-23445	61	9	the	the	DET
fbem-23445	61	10	diversity	diversity	NOUN
fbem-23445	61	11	and	and	CCONJ
fbem-23445	61	12	complexity	complexity	NOUN
fbem-23445	61	13	of	of	ADP
fbem-23445	61	14	promotional	promotional	ADJ
fbem-23445	61	15	activities	activity	NOUN
fbem-23445	61	16	,	,	PUNCT
fbem-23445	61	17	this	this	DET
fbem-23445	61	18	distinction	distinction	NOUN
fbem-23445	61	19	often	often	ADV
fbem-23445	61	20	becomes	become	VERB
fbem-23445	61	21	difficult	difficult	ADJ
fbem-23445	61	22	,	,	PUNCT
fbem-23445	61	23	thereby	thereby	ADV
fbem-23445	61	24	increasing	increase	VERB
fbem-23445	61	25	the	the	DET
fbem-23445	61	26	risk	risk	NOUN
fbem-23445	61	27	of	of	ADP
fbem-23445	61	28	revenue	revenue	NOUN
fbem-23445	61	29	recognition	recognition	NOUN
fbem-23445	61	30	.	.	PUNCT
fbem-23445	62	1	finally	finally	ADV
fbem-23445	62	2	,	,	PUNCT
fbem-23445	62	3	the	the	DET
fbem-23445	62	4	accounting	accounting	NOUN
fbem-23445	62	5	personnel	personnel	NOUN
fbem-23445	62	6	of	of	ADP
fbem-23445	62	7	the	the	DET
fbem-23445	62	8	three	three	NUM
fbem-23445	62	9	squirrels	squirrel	NOUN
fbem-23445	62	10	also	also	ADV
fbem-23445	62	11	face	face	VERB
fbem-23445	62	12	certain	certain	ADJ
fbem-23445	62	13	challenges	challenge	NOUN
fbem-23445	62	14	in	in	ADP
fbem-23445	62	15	recognizing	recognize	VERB
fbem-23445	62	16	income	income	NOUN
fbem-23445	62	17	amounts	amount	NOUN
fbem-23445	62	18	and	and	CCONJ
fbem-23445	62	19	accounting	accounting	NOUN
fbem-23445	62	20	processing	processing	NOUN
fbem-23445	62	21	.	.	PUNCT
fbem-23445	63	1	they	they	PRON
fbem-23445	63	2	need	need	VERB
fbem-23445	63	3	to	to	PART
fbem-23445	63	4	accurately	accurately	ADV
fbem-23445	63	5	understand	understand	VERB
fbem-23445	63	6	and	and	CCONJ
fbem-23445	63	7	apply	apply	VERB
fbem-23445	63	8	complex	complex	ADJ
fbem-23445	63	9	promotional	promotional	ADJ
fbem-23445	63	10	rules	rule	NOUN
fbem-23445	63	11	,	,	PUNCT
fbem-23445	63	12	while	while	SCONJ
fbem-23445	63	13	also	also	ADV
fbem-23445	63	14	ensuring	ensure	VERB
fbem-23445	63	15	timely	timely	ADJ
fbem-23445	63	16	processing	processing	NOUN
fbem-23445	63	17	of	of	ADP
fbem-23445	63	18	large	large	ADJ
fbem-23445	63	19	amounts	amount	NOUN
fbem-23445	63	20	of	of	ADP
fbem-23445	63	21	order	order	NOUN
fbem-23445	63	22	data	datum	NOUN
fbem-23445	63	23	during	during	ADP
fbem-23445	63	24	busy	busy	ADJ
fbem-23445	63	25	promotional	promotional	ADJ
fbem-23445	63	26	periods	period	NOUN
fbem-23445	63	27	.	.	PUNCT
fbem-23445	64	1	this	this	DET
fbem-23445	64	2	challenge	challenge	NOUN
fbem-23445	64	3	not	not	PART
fbem-23445	64	4	only	only	ADV
fbem-23445	64	5	increases	increase	VERB
fbem-23445	64	6	the	the	DET
fbem-23445	64	7	workload	workload	NOUN
fbem-23445	64	8	of	of	ADP
fbem-23445	64	9	accounting	accounting	NOUN
fbem-23445	64	10	personnel	personnel	NOUN
fbem-23445	64	11	,	,	PUNCT
fbem-23445	64	12	but	but	CCONJ
fbem-23445	64	13	also	also	ADV
fbem-23445	64	14	increases	increase	VERB
fbem-23445	64	15	the	the	DET
fbem-23445	64	16	error	error	NOUN
fbem-23445	64	17	rate	rate	NOUN
fbem-23445	64	18	of	of	ADP
fbem-23445	64	19	income	income	NOUN
fbem-23445	64	20	amount	amount	NOUN
fbem-23445	64	21	recognition	recognition	NOUN
fbem-23445	64	22	,	,	PUNCT
fbem-23445	64	23	thereby	thereby	ADV
fbem-23445	64	24	increasing	increase	VERB
fbem-23445	64	25	the	the	DET
fbem-23445	64	26	income	income	NOUN
fbem-23445	64	27	audit	audit	NOUN
fbem-23445	64	28	risk	risk	NOUN
fbem-23445	64	29	of	of	ADP
fbem-23445	64	30	the	the	DET
fbem-23445	64	31	three	three	NUM
fbem-23445	64	32	squirrels	squirrel	NOUN
fbem-23445	64	33	.	.	PUNCT
fbem-23445	65	1	in	in	ADP
fbem-23445	65	2	summary	summary	NOUN
fbem-23445	65	3	,	,	PUNCT
fbem-23445	65	4	the	the	DET
fbem-23445	65	5	recognition	recognition	NOUN
fbem-23445	65	6	risk	risk	NOUN
fbem-23445	65	7	of	of	ADP
fbem-23445	65	8	the	the	DET
fbem-23445	65	9	revenue	revenue	NOUN
fbem-23445	65	10	amount	amount	NOUN
fbem-23445	65	11	of	of	ADP
fbem-23445	65	12	the	the	DET
fbem-23445	65	13	three	three	NUM
fbem-23445	65	14	squirrels	squirrel	NOUN
fbem-23445	65	15	in	in	ADP
fbem-23445	65	16	promotional	promotional	ADJ
fbem-23445	65	17	activities	activity	NOUN
fbem-23445	65	18	is	be	AUX
fbem-23445	65	19	a	a	DET
fbem-23445	65	20	key	key	ADJ
fbem-23445	65	21	issue	issue	NOUN
fbem-23445	65	22	that	that	PRON
fbem-23445	65	23	needs	need	VERB
fbem-23445	65	24	to	to	PART
fbem-23445	65	25	be	be	AUX
fbem-23445	65	26	focused	focus	VERB
fbem-23445	65	27	on	on	ADP
fbem-23445	65	28	during	during	ADP
fbem-23445	65	29	their	their	PRON
fbem-23445	65	30	audit	audit	NOUN
fbem-23445	65	31	process	process	NOUN
fbem-23445	65	32	.	.	PUNCT
fbem-23445	66	1	in	in	ADP
fbem-23445	66	2	order	order	NOUN
fbem-23445	66	3	to	to	PART
fbem-23445	66	4	reduce	reduce	VERB
fbem-23445	66	5	this	this	DET
fbem-23445	66	6	risk	risk	NOUN
fbem-23445	66	7	,	,	PUNCT
fbem-23445	66	8	the	the	DET
fbem-23445	66	9	three	three	NUM
fbem-23445	66	10	squirrels	squirrel	NOUN
fbem-23445	66	11	need	need	VERB
fbem-23445	66	12	to	to	PART
fbem-23445	66	13	strengthen	strengthen	VERB
fbem-23445	66	14	internal	internal	ADJ
fbem-23445	66	15	controls	control	NOUN
fbem-23445	66	16	,	,	PUNCT
fbem-23445	66	17	improve	improve	VERB
fbem-23445	66	18	the	the	DET
fbem-23445	66	19	professional	professional	ADJ
fbem-23445	66	20	quality	quality	NOUN
fbem-23445	66	21	of	of	ADP
fbem-23445	66	22	accounting	accounting	NOUN
fbem-23445	66	23	personnel	personnel	NOUN
fbem-23445	66	24	,	,	PUNCT
fbem-23445	66	25	and	and	CCONJ
fbem-23445	66	26	strengthen	strengthen	VERB
fbem-23445	66	27	communication	communication	NOUN
fbem-23445	66	28	and	and	CCONJ
fbem-23445	66	29	cooperation	cooperation	NOUN
fbem-23445	66	30	with	with	ADP
fbem-23445	66	31	audit	audit	NOUN
fbem-23445	66	32	institutions	institution	NOUN
fbem-23445	66	33	.	.	PUNCT
fbem-23445	67	1	at	at	ADP
fbem-23445	67	2	the	the	DET
fbem-23445	67	3	same	same	ADJ
fbem-23445	67	4	time	time	NOUN
fbem-23445	67	5	,	,	PUNCT
fbem-23445	67	6	audit	audit	NOUN
fbem-23445	67	7	institutions	institution	NOUN
fbem-23445	67	8	also	also	ADV
fbem-23445	67	9	need	need	VERB
fbem-23445	67	10	to	to	PART
fbem-23445	67	11	adopt	adopt	VERB
fbem-23445	67	12	more	more	ADV
fbem-23445	67	13	scientific	scientific	ADJ
fbem-23445	67	14	and	and	CCONJ
fbem-23445	67	15	reasonable	reasonable	ADJ
fbem-23445	67	16	audit	audit	NOUN
fbem-23445	67	17	methods	method	NOUN
fbem-23445	67	18	and	and	CCONJ
fbem-23445	67	19	technical	technical	ADJ
fbem-23445	67	20	means	mean	NOUN
fbem-23445	67	21	based	base	VERB
fbem-23445	67	22	on	on	ADP
fbem-23445	67	23	the	the	DET
fbem-23445	67	24	characteristics	characteristic	NOUN
fbem-23445	67	25	of	of	ADP
fbem-23445	67	26	e	e	NOUN
fbem-23445	67	27	-	-	NOUN
fbem-23445	67	28	commerce	commerce	NOUN
fbem-23445	67	29	enterprises	enterprise	NOUN
fbem-23445	67	30	to	to	PART
fbem-23445	67	31	ensure	ensure	VERB
fbem-23445	67	32	the	the	DET
fbem-23445	67	33	accuracy	accuracy	NOUN
fbem-23445	67	34	and	and	CCONJ
fbem-23445	67	35	reliability	reliability	NOUN
fbem-23445	67	36	of	of	ADP
fbem-23445	67	37	audit	audit	NOUN
fbem-23445	67	38	results	result	NOUN
fbem-23445	67	39	.	.	PUNCT
fbem-23445	68	1	2.4	2.4	NUM
fbem-23445	68	2	.	.	PUNCT
fbem-23445	69	1	significant	significant	ADJ
fbem-23445	69	2	seasonal	seasonal	ADJ
fbem-23445	69	3	characteristics	characteristic	NOUN
fbem-23445	69	4	of	of	ADP
fbem-23445	69	5	income	income	NOUN
fbem-23445	69	6	lead	lead	NOUN
fbem-23445	69	7	to	to	ADP
fbem-23445	69	8	risks	risk	NOUN
fbem-23445	69	9	as	as	ADP
fbem-23445	69	10	a	a	DET
fbem-23445	69	11	well	well	ADV
fbem-23445	69	12	-	-	PUNCT
fbem-23445	69	13	known	know	VERB
fbem-23445	69	14	e	e	NOUN
fbem-23445	69	15	-	-	NOUN
fbem-23445	69	16	commerce	commerce	NOUN
fbem-23445	69	17	nut	nut	NOUN
fbem-23445	69	18	snack	snack	NOUN
fbem-23445	69	19	brand	brand	NOUN
fbem-23445	69	20	,	,	PUNCT
fbem-23445	69	21	the	the	DET
fbem-23445	69	22	sales	sale	NOUN
fbem-23445	69	23	revenue	revenue	NOUN
fbem-23445	69	24	of	of	ADP
fbem-23445	69	25	three	three	NUM
fbem-23445	69	26	squirrels	squirrel	NOUN
fbem-23445	69	27	is	be	AUX
fbem-23445	69	28	significantly	significantly	ADV
fbem-23445	69	29	influenced	influence	VERB
fbem-23445	69	30	by	by	ADP
fbem-23445	69	31	consumer	consumer	NOUN
fbem-23445	69	32	purchasing	purchasing	NOUN
fbem-23445	69	33	habits	habit	NOUN
fbem-23445	69	34	and	and	CCONJ
fbem-23445	69	35	e	e	NOUN
fbem-23445	69	36	-	-	NOUN
fbem-23445	69	37	commerce	commerce	ADJ
fbem-23445	69	38	promotional	promotional	ADJ
fbem-23445	69	39	activities	activity	NOUN
fbem-23445	69	40	,	,	PUNCT
fbem-23445	69	41	thus	thus	ADV
fbem-23445	69	42	exhibiting	exhibit	VERB
fbem-23445	69	43	obvious	obvious	ADJ
fbem-23445	69	44	seasonal	seasonal	ADJ
fbem-23445	69	45	characteristics	characteristic	NOUN
fbem-23445	69	46	.	.	PUNCT
fbem-23445	70	1	especially	especially	ADV
fbem-23445	70	2	in	in	ADP
fbem-23445	70	3	the	the	DET
fbem-23445	70	4	first	first	ADJ
fbem-23445	70	5	and	and	CCONJ
fbem-23445	70	6	fourth	fourth	ADJ
fbem-23445	70	7	quarters	quarter	NOUN
fbem-23445	70	8	of	of	ADP
fbem-23445	70	9	each	each	DET
fbem-23445	70	10	year	year	NOUN
fbem-23445	70	11	,	,	PUNCT
fbem-23445	70	12	with	with	ADP
fbem-23445	70	13	the	the	DET
fbem-23445	70	14	approaching	approach	VERB
fbem-23445	70	15	spring	spring	NOUN
fbem-23445	70	16	festival	festival	NOUN
fbem-23445	70	17	and	and	CCONJ
fbem-23445	70	18	the	the	DET
fbem-23445	70	19	hosting	hosting	NOUN
fbem-23445	70	20	of	of	ADP
fbem-23445	70	21	ecommerce	ecommerce	NOUN
fbem-23445	70	22	platform	platform	NOUN
fbem-23445	70	23	promotions	promotion	NOUN
fbem-23445	70	24	,	,	PUNCT
fbem-23445	70	25	the	the	DET
fbem-23445	70	26	demand	demand	NOUN
fbem-23445	70	27	for	for	ADP
fbem-23445	70	28	nut	nut	NOUN
fbem-23445	70	29	fried	fry	VERB
fbem-23445	70	30	snacks	snack	NOUN
fbem-23445	70	31	among	among	ADP
fbem-23445	70	32	consumers	consumer	NOUN
fbem-23445	70	33	has	have	AUX
fbem-23445	70	34	surged	surge	VERB
fbem-23445	70	35	,	,	PUNCT
fbem-23445	70	36	and	and	CCONJ
fbem-23445	70	37	the	the	DET
fbem-23445	70	38	e	e	PROPN
fbem-23445	70	39	-	-	NOUN
fbem-23445	70	40	commerce	commerce	ADJ
fbem-23445	70	41	35	35	NUM
fbem-23445	70	42	order	order	NOUN
fbem-23445	70	43	volume	volume	NOUN
fbem-23445	70	44	of	of	ADP
fbem-23445	70	45	three	three	NUM
fbem-23445	70	46	squirrels	squirrel	NOUN
fbem-23445	70	47	has	have	AUX
fbem-23445	70	48	rapidly	rapidly	ADV
fbem-23445	70	49	increased	increase	VERB
fbem-23445	70	50	.	.	PUNCT
fbem-23445	71	1	from	from	ADP
fbem-23445	71	2	the	the	DET
fbem-23445	71	3	quarterly	quarterly	ADJ
fbem-23445	71	4	income	income	NOUN
fbem-23445	71	5	data	datum	NOUN
fbem-23445	71	6	structure	structure	NOUN
fbem-23445	71	7	of	of	ADP
fbem-23445	71	8	the	the	DET
fbem-23445	71	9	three	three	NUM
fbem-23445	71	10	squirrels	squirrel	NOUN
fbem-23445	71	11	,	,	PUNCT
fbem-23445	71	12	as	as	SCONJ
fbem-23445	71	13	shown	show	VERB
fbem-23445	71	14	in	in	ADP
fbem-23445	71	15	table	table	NOUN
fbem-23445	71	16	1	1	NUM
fbem-23445	71	17	,	,	PUNCT
fbem-23445	71	18	the	the	DET
fbem-23445	71	19	proportion	proportion	NOUN
fbem-23445	71	20	of	of	ADP
fbem-23445	71	21	income	income	NOUN
fbem-23445	71	22	in	in	ADP
fbem-23445	71	23	the	the	DET
fbem-23445	71	24	first	first	ADJ
fbem-23445	71	25	and	and	CCONJ
fbem-23445	71	26	fourth	fourth	ADJ
fbem-23445	71	27	quarters	quarter	NOUN
fbem-23445	71	28	of	of	ADP
fbem-23445	71	29	the	the	DET
fbem-23445	71	30	three	three	NUM
fbem-23445	71	31	squirrels	squirrel	NOUN
fbem-23445	71	32	is	be	AUX
fbem-23445	71	33	much	much	ADV
fbem-23445	71	34	higher	high	ADJ
fbem-23445	71	35	than	than	ADP
fbem-23445	71	36	that	that	PRON
fbem-23445	71	37	in	in	ADP
fbem-23445	71	38	the	the	DET
fbem-23445	71	39	second	second	ADJ
fbem-23445	71	40	and	and	CCONJ
fbem-23445	71	41	third	third	ADJ
fbem-23445	71	42	quarters	quarter	NOUN
fbem-23445	71	43	.	.	PUNCT
fbem-23445	72	1	for	for	ADP
fbem-23445	72	2	example	example	NOUN
fbem-23445	72	3	,	,	PUNCT
fbem-23445	72	4	from	from	ADP
fbem-23445	72	5	2020	2020	NUM
fbem-23445	72	6	to	to	ADP
fbem-23445	72	7	2023	2023	NUM
fbem-23445	72	8	,	,	PUNCT
fbem-23445	72	9	the	the	DET
fbem-23445	72	10	total	total	ADJ
fbem-23445	72	11	proportion	proportion	NOUN
fbem-23445	72	12	of	of	ADP
fbem-23445	72	13	income	income	NOUN
fbem-23445	72	14	in	in	ADP
fbem-23445	72	15	the	the	DET
fbem-23445	72	16	first	first	ADJ
fbem-23445	72	17	and	and	CCONJ
fbem-23445	72	18	fourth	fourth	ADJ
fbem-23445	72	19	quarters	quarter	NOUN
fbem-23445	72	20	of	of	ADP
fbem-23445	72	21	each	each	DET
fbem-23445	72	22	year	year	NOUN
fbem-23445	72	23	reached	reach	VERB
fbem-23445	72	24	61.01	61.01	NUM
fbem-23445	72	25	%	%	NOUN
fbem-23445	72	26	,	,	PUNCT
fbem-23445	72	27	65.21	65.21	NUM
fbem-23445	72	28	%	%	NOUN
fbem-23445	72	29	,	,	PUNCT
fbem-23445	72	30	69.24	69.24	NUM
fbem-23445	72	31	%	%	NOUN
fbem-23445	72	32	,	,	PUNCT
fbem-23445	72	33	and	and	CCONJ
fbem-23445	72	34	62.3	62.3	NUM
fbem-23445	72	35	%	%	NOUN
fbem-23445	72	36	,	,	PUNCT
fbem-23445	72	37	respectively	respectively	ADV
fbem-23445	72	38	.	.	PUNCT
fbem-23445	73	1	this	this	DET
fbem-23445	73	2	data	datum	NOUN
fbem-23445	73	3	intuitively	intuitively	ADV
fbem-23445	73	4	reflects	reflect	VERB
fbem-23445	73	5	the	the	DET
fbem-23445	73	6	significance	significance	NOUN
fbem-23445	73	7	of	of	ADP
fbem-23445	73	8	the	the	DET
fbem-23445	73	9	seasonal	seasonal	ADJ
fbem-23445	73	10	characteristics	characteristic	NOUN
fbem-23445	73	11	of	of	ADP
fbem-23445	73	12	income	income	NOUN
fbem-23445	73	13	for	for	ADP
fbem-23445	73	14	the	the	DET
fbem-23445	73	15	three	three	NUM
fbem-23445	73	16	squirrels	squirrel	NOUN
fbem-23445	73	17	.	.	PUNCT
fbem-23445	74	1	this	this	DET
fbem-23445	74	2	seasonal	seasonal	ADJ
fbem-23445	74	3	characteristic	characteristic	NOUN
fbem-23445	74	4	is	be	AUX
fbem-23445	74	5	particularly	particularly	ADV
fbem-23445	74	6	evident	evident	ADJ
fbem-23445	74	7	on	on	ADP
fbem-23445	74	8	the	the	DET
fbem-23445	74	9	line	line	NOUN
fbem-23445	74	10	chart	chart	NOUN
fbem-23445	74	11	of	of	ADP
fbem-23445	74	12	quarterly	quarterly	ADJ
fbem-23445	74	13	revenue	revenue	NOUN
fbem-23445	74	14	proportion	proportion	NOUN
fbem-23445	74	15	in	in	ADP
fbem-23445	74	16	figure	figure	NOUN
fbem-23445	74	17	2	2	NUM
fbem-23445	74	18	,	,	PUNCT
fbem-23445	74	19	with	with	ADP
fbem-23445	74	20	the	the	DET
fbem-23445	74	21	first	first	ADJ
fbem-23445	74	22	and	and	CCONJ
fbem-23445	74	23	fourth	fourth	ADJ
fbem-23445	74	24	quarters	quarter	NOUN
fbem-23445	74	25	of	of	ADP
fbem-23445	74	26	each	each	DET
fbem-23445	74	27	year	year	NOUN
fbem-23445	74	28	being	be	AUX
fbem-23445	74	29	the	the	DET
fbem-23445	74	30	peak	peak	ADJ
fbem-23445	74	31	periods	period	NOUN
fbem-23445	74	32	of	of	ADP
fbem-23445	74	33	the	the	DET
fbem-23445	74	34	line	line	NOUN
fbem-23445	74	35	chart	chart	NOUN
fbem-23445	74	36	.	.	PUNCT
fbem-23445	75	1	table	table	NOUN
fbem-23445	75	2	1	1	NUM
fbem-23445	75	3	.	.	X
fbem-23445	75	4	quarterly	quarterly	ADJ
fbem-23445	75	5	revenue	revenue	NOUN
fbem-23445	75	6	proportion	proportion	NOUN
fbem-23445	75	7	of	of	ADP
fbem-23445	75	8	three	three	NUM
fbem-23445	75	9	squirrels	squirrel	NOUN
fbem-23445	75	10	from	from	ADP
fbem-23445	75	11	2020	2020	NUM
fbem-23445	75	12	to	to	ADP
fbem-23445	75	13	2023	2023	NUM
fbem-23445	75	14	revenue	revenue	NOUN
fbem-23445	75	15	(	(	PUNCT
fbem-23445	75	16	100	100	NUM
fbem-23445	75	17	million	million	NUM
fbem-23445	75	18	yuan	yuan	NOUN
fbem-23445	75	19	)	)	PUNCT
fbem-23445	75	20	proportion	proportion	NOUN
fbem-23445	75	21	2020q1	2020q1	NOUN
fbem-23445	75	22	34.12	34.12	NUM
fbem-23445	75	23	34.84	34.84	NUM
fbem-23445	75	24	%	%	NOUN
fbem-23445	76	1	2020q2	2020q2	NOUN
fbem-23445	76	2	18.39	18.39	NUM
fbem-23445	76	3	18.78	18.78	NUM
fbem-23445	76	4	%	%	NOUN
fbem-23445	76	5	2020q3	2020q3	NOUN
fbem-23445	76	6	19.79	19.79	NUM
fbem-23445	76	7	20.21	20.21	NUM
fbem-23445	76	8	%	%	NOUN
fbem-23445	76	9	2020q4	2020q4	NOUN
fbem-23445	76	10	25.62	25.62	NUM
fbem-23445	76	11	26.17	26.17	NUM
fbem-23445	76	12	%	%	NOUN
fbem-23445	76	13	2021q1	2021q1	NOUN
fbem-23445	76	14	36.70	36.70	NUM
fbem-23445	76	15	37.57	37.57	NUM
fbem-23445	76	16	%	%	NOUN
fbem-23445	76	17	2021q2	2021q2	NOUN
fbem-23445	76	18	15.90	15.90	NUM
fbem-23445	76	19	16.27	16.27	NUM
fbem-23445	76	20	%	%	NOUN
fbem-23445	76	21	2021q3	2021q3	NOUN
fbem-23445	76	22	18.09	18.09	NUM
fbem-23445	76	23	18.52	18.52	NUM
fbem-23445	76	24	%	%	NOUN
fbem-23445	76	25	2021q4	2021q4	NOUN
fbem-23445	76	26	27.00	27.00	NUM
fbem-23445	76	27	27.64	27.64	NUM
fbem-23445	76	28	%	%	NOUN
fbem-23445	76	29	2022q1	2022q1	NOUN
fbem-23445	76	30	30.89	30.89	NUM
fbem-23445	76	31	42.36	42.36	NUM
fbem-23445	76	32	%	%	NOUN
fbem-23445	76	33	2022q2	2022q2	NOUN
fbem-23445	76	34	10.25	10.25	NUM
fbem-23445	76	35	14.05	14.05	NUM
fbem-23445	76	36	%	%	NOUN
fbem-23445	76	37	2022q3	2022q3	NUM
fbem-23445	76	38	12.19	12.19	NUM
fbem-23445	76	39	16.71	16.71	NUM
fbem-23445	76	40	%	%	NOUN
fbem-23445	76	41	2022q4	2022q4	PROPN
fbem-23445	76	42	19.60	19.60	NUM
fbem-23445	76	43	26.88	26.88	NUM
fbem-23445	76	44	%	%	NOUN
fbem-23445	76	45	2023q1	2023q1	NOUN
fbem-23445	76	46	19.00	19.00	NUM
fbem-23445	76	47	26.71	26.71	NUM
fbem-23445	76	48	%	%	NOUN
fbem-23445	76	49	2023q2	2023q2	NOUN
fbem-23445	76	50	99.28	99.28	NUM
fbem-23445	76	51	13.96	13.96	NUM
fbem-23445	76	52	%	%	NOUN
fbem-23445	76	53	2023q3	2023q3	NUM
fbem-23445	76	54	16.89	16.89	NUM
fbem-23445	76	55	23.74	23.74	NUM
fbem-23445	76	56	%	%	NOUN
fbem-23445	76	57	2023q4	2023q4	NOUN
fbem-23445	76	58	25.32	25.32	NUM
fbem-23445	76	59	35.60	35.60	NUM
fbem-23445	76	60	%	%	NOUN
fbem-23445	76	61	figure	figure	NOUN
fbem-23445	76	62	2	2	NUM
fbem-23445	76	63	.	.	X
fbem-23445	76	64	quarterly	quarterly	ADJ
fbem-23445	76	65	changes	change	NOUN
fbem-23445	76	66	in	in	ADP
fbem-23445	76	67	revenue	revenue	NOUN
fbem-23445	76	68	proportion	proportion	NOUN
fbem-23445	76	69	of	of	ADP
fbem-23445	76	70	three	three	NUM
fbem-23445	76	71	squirrels	squirrel	NOUN
fbem-23445	76	72	from	from	ADP
fbem-23445	76	73	2020	2020	NUM
fbem-23445	76	74	to	to	ADP
fbem-23445	76	75	2023	2023	NUM
fbem-23445	76	76	however	however	ADV
fbem-23445	76	77	,	,	PUNCT
fbem-23445	76	78	this	this	DET
fbem-23445	76	79	seasonal	seasonal	ADJ
fbem-23445	76	80	characteristic	characteristic	NOUN
fbem-23445	76	81	also	also	ADV
fbem-23445	76	82	brings	bring	VERB
fbem-23445	76	83	significant	significant	ADJ
fbem-23445	76	84	risks	risk	NOUN
fbem-23445	76	85	to	to	ADP
fbem-23445	76	86	the	the	DET
fbem-23445	76	87	audit	audit	NOUN
fbem-23445	76	88	of	of	ADP
fbem-23445	76	89	e	e	NOUN
fbem-23445	76	90	-	-	NOUN
fbem-23445	76	91	commerce	commerce	NOUN
fbem-23445	76	92	revenue	revenue	NOUN
fbem-23445	76	93	for	for	ADP
fbem-23445	76	94	the	the	DET
fbem-23445	76	95	three	three	NUM
fbem-23445	76	96	squirrels	squirrel	NOUN
fbem-23445	76	97	.	.	PUNCT
fbem-23445	77	1	firstly	firstly	ADV
fbem-23445	77	2	,	,	PUNCT
fbem-23445	77	3	the	the	DET
fbem-23445	77	4	sharp	sharp	ADJ
fbem-23445	77	5	increase	increase	NOUN
fbem-23445	77	6	in	in	ADP
fbem-23445	77	7	order	order	NOUN
fbem-23445	77	8	volume	volume	NOUN
fbem-23445	77	9	in	in	ADP
fbem-23445	77	10	the	the	DET
fbem-23445	77	11	first	first	ADJ
fbem-23445	77	12	and	and	CCONJ
fbem-23445	77	13	fourth	fourth	ADJ
fbem-23445	77	14	quarters	quarter	NOUN
fbem-23445	77	15	means	mean	VERB
fbem-23445	77	16	that	that	SCONJ
fbem-23445	77	17	enterprises	enterprise	NOUN
fbem-23445	77	18	need	need	VERB
fbem-23445	77	19	to	to	PART
fbem-23445	77	20	handle	handle	VERB
fbem-23445	77	21	a	a	DET
fbem-23445	77	22	large	large	ADJ
fbem-23445	77	23	amount	amount	NOUN
fbem-23445	77	24	of	of	ADP
fbem-23445	77	25	express	express	ADJ
fbem-23445	77	26	delivery	delivery	NOUN
fbem-23445	77	27	packaging	packaging	NOUN
fbem-23445	77	28	,	,	PUNCT
fbem-23445	77	29	product	product	NOUN
fbem-23445	77	30	packaging	packaging	NOUN
fbem-23445	77	31	,	,	PUNCT
fbem-23445	77	32	and	and	CCONJ
fbem-23445	77	33	other	other	ADJ
fbem-23445	77	34	work	work	NOUN
fbem-23445	77	35	in	in	ADP
fbem-23445	77	36	a	a	DET
fbem-23445	77	37	short	short	ADJ
fbem-23445	77	38	period	period	NOUN
fbem-23445	77	39	of	of	ADP
fbem-23445	77	40	time	time	NOUN
fbem-23445	77	41	,	,	PUNCT
fbem-23445	77	42	and	and	CCONJ
fbem-23445	77	43	the	the	DET
fbem-23445	77	44	probability	probability	NOUN
fbem-23445	77	45	of	of	ADP
fbem-23445	77	46	errors	error	NOUN
fbem-23445	77	47	in	in	ADP
fbem-23445	77	48	these	these	DET
fbem-23445	77	49	processes	process	NOUN
fbem-23445	77	50	also	also	ADV
fbem-23445	77	51	increases	increase	VERB
fbem-23445	77	52	.	.	PUNCT
fbem-23445	78	1	meanwhile	meanwhile	ADV
fbem-23445	78	2	,	,	PUNCT
fbem-23445	78	3	due	due	ADP
fbem-23445	78	4	to	to	ADP
fbem-23445	78	5	the	the	DET
fbem-23445	78	6	sharp	sharp	ADJ
fbem-23445	78	7	increase	increase	NOUN
fbem-23445	78	8	in	in	ADP
fbem-23445	78	9	consumer	consumer	NOUN
fbem-23445	78	10	demand	demand	NOUN
fbem-23445	78	11	,	,	PUNCT
fbem-23445	78	12	the	the	DET
fbem-23445	78	13	number	number	NOUN
fbem-23445	78	14	of	of	ADP
fbem-23445	78	15	returns	return	NOUN
fbem-23445	78	16	and	and	CCONJ
fbem-23445	78	17	refunds	refund	NOUN
fbem-23445	78	18	has	have	AUX
fbem-23445	78	19	also	also	ADV
fbem-23445	78	20	correspondingly	correspondingly	ADV
fbem-23445	78	21	increased	increase	VERB
fbem-23445	78	22	.	.	PUNCT
fbem-23445	79	1	the	the	DET
fbem-23445	79	2	revenue	revenue	NOUN
fbem-23445	79	3	recognition	recognition	NOUN
fbem-23445	79	4	policy	policy	NOUN
fbem-23445	79	5	for	for	ADP
fbem-23445	79	6	the	the	DET
fbem-23445	79	7	three	three	NUM
fbem-23445	79	8	squirrels	squirrel	NOUN
fbem-23445	79	9	is	be	AUX
fbem-23445	79	10	carried	carry	VERB
fbem-23445	79	11	out	out	ADP
fbem-23445	79	12	4	4	NUM
fbem-23445	79	13	days	day	NOUN
fbem-23445	79	14	after	after	ADP
fbem-23445	79	15	shipment	shipment	NOUN
fbem-23445	79	16	,	,	PUNCT
fbem-23445	79	17	which	which	PRON
fbem-23445	79	18	means	mean	VERB
fbem-23445	79	19	that	that	SCONJ
fbem-23445	79	20	if	if	SCONJ
fbem-23445	79	21	a	a	DET
fbem-23445	79	22	large	large	ADJ
fbem-23445	79	23	-	-	PUNCT
fbem-23445	79	24	scale	scale	NOUN
fbem-23445	79	25	return	return	NOUN
fbem-23445	79	26	occurs	occur	VERB
fbem-23445	79	27	,	,	PUNCT
fbem-23445	79	28	it	it	PRON
fbem-23445	79	29	will	will	AUX
fbem-23445	79	30	directly	directly	ADV
fbem-23445	79	31	affect	affect	VERB
fbem-23445	79	32	the	the	DET
fbem-23445	79	33	occurrence	occurrence	NOUN
fbem-23445	79	34	and	and	CCONJ
fbem-23445	79	35	deadline	deadline	NOUN
fbem-23445	79	36	recognition	recognition	NOUN
fbem-23445	79	37	of	of	ADP
fbem-23445	79	38	revenue	revenue	NOUN
fbem-23445	79	39	,	,	PUNCT
fbem-23445	79	40	posing	pose	VERB
fbem-23445	79	41	risks	risk	NOUN
fbem-23445	79	42	to	to	ADP
fbem-23445	79	43	revenue	revenue	NOUN
fbem-23445	79	44	auditing	auditing	NOUN
fbem-23445	79	45	.	.	PUNCT
fbem-23445	80	1	secondly	secondly	ADV
fbem-23445	80	2	,	,	PUNCT
fbem-23445	80	3	in	in	ADP
fbem-23445	80	4	order	order	NOUN
fbem-23445	80	5	to	to	PART
fbem-23445	80	6	meet	meet	VERB
fbem-23445	80	7	the	the	DET
fbem-23445	80	8	sales	sale	NOUN
fbem-23445	80	9	peak	peak	NOUN
fbem-23445	80	10	in	in	ADP
fbem-23445	80	11	the	the	DET
fbem-23445	80	12	first	first	ADJ
fbem-23445	80	13	and	and	CCONJ
fbem-23445	80	14	fourth	fourth	ADJ
fbem-23445	80	15	quarters	quarter	NOUN
fbem-23445	80	16	,	,	PUNCT
fbem-23445	80	17	the	the	DET
fbem-23445	80	18	three	three	NUM
fbem-23445	80	19	squirrels	squirrel	NOUN
fbem-23445	80	20	need	need	VERB
fbem-23445	80	21	to	to	PART
fbem-23445	80	22	make	make	VERB
fbem-23445	80	23	large	large	ADJ
fbem-23445	80	24	purchases	purchase	NOUN
fbem-23445	80	25	in	in	ADP
fbem-23445	80	26	advance	advance	NOUN
fbem-23445	80	27	to	to	ADP
fbem-23445	80	28	stock	stock	VERB
fbem-23445	80	29	up	up	ADP
fbem-23445	80	30	.	.	PUNCT
fbem-23445	81	1	however	however	ADV
fbem-23445	81	2	,	,	PUNCT
fbem-23445	81	3	changes	change	NOUN
fbem-23445	81	4	in	in	ADP
fbem-23445	81	5	consumer	consumer	NOUN
fbem-23445	81	6	tastes	taste	NOUN
fbem-23445	81	7	and	and	CCONJ
fbem-23445	81	8	preferences	preference	NOUN
fbem-23445	81	9	are	be	AUX
fbem-23445	81	10	rapid	rapid	ADJ
fbem-23445	81	11	,	,	PUNCT
fbem-23445	81	12	and	and	CCONJ
fbem-23445	81	13	if	if	SCONJ
fbem-23445	81	14	the	the	DET
fbem-23445	81	15	three	three	NUM
fbem-23445	81	16	squirrels	squirrel	NOUN
fbem-23445	81	17	fail	fail	VERB
fbem-23445	81	18	to	to	PART
fbem-23445	81	19	accurately	accurately	ADV
fbem-23445	81	20	predict	predict	VERB
fbem-23445	81	21	market	market	NOUN
fbem-23445	81	22	trends	trend	NOUN
fbem-23445	81	23	or	or	CCONJ
fbem-23445	81	24	adjust	adjust	VERB
fbem-23445	81	25	product	product	NOUN
fbem-23445	81	26	strategies	strategy	NOUN
fbem-23445	81	27	in	in	ADP
fbem-23445	81	28	a	a	DET
fbem-23445	81	29	timely	timely	ADJ
fbem-23445	81	30	manner	manner	NOUN
fbem-23445	81	31	,	,	PUNCT
fbem-23445	81	32	there	there	PRON
fbem-23445	81	33	is	be	VERB
fbem-23445	81	34	a	a	DET
fbem-23445	81	35	high	high	ADJ
fbem-23445	81	36	possibility	possibility	NOUN
fbem-23445	81	37	of	of	ADP
fbem-23445	81	38	inventory	inventory	NOUN
fbem-23445	81	39	stagnation	stagnation	NOUN
fbem-23445	81	40	.	.	PUNCT
fbem-23445	82	1	once	once	SCONJ
fbem-23445	82	2	inventory	inventory	NOUN
fbem-23445	82	3	becomes	become	VERB
fbem-23445	82	4	unsold	unsold	ADJ
fbem-23445	82	5	,	,	PUNCT
fbem-23445	82	6	it	it	PRON
fbem-23445	82	7	not	not	PART
fbem-23445	82	8	only	only	ADV
fbem-23445	82	9	leads	lead	VERB
fbem-23445	82	10	to	to	ADP
fbem-23445	82	11	inventory	inventory	NOUN
fbem-23445	82	12	backlog	backlog	NOUN
fbem-23445	82	13	and	and	CCONJ
fbem-23445	82	14	capital	capital	NOUN
fbem-23445	82	15	occupation	occupation	NOUN
fbem-23445	82	16	,	,	PUNCT
fbem-23445	82	17	but	but	CCONJ
fbem-23445	82	18	also	also	ADV
fbem-23445	82	19	has	have	VERB
fbem-23445	82	20	a	a	DET
fbem-23445	82	21	significant	significant	ADJ
fbem-23445	82	22	impact	impact	NOUN
fbem-23445	82	23	on	on	ADP
fbem-23445	82	24	the	the	DET
fbem-23445	82	25	company	company	NOUN
fbem-23445	82	26	's	's	PART
fbem-23445	82	27	revenue	revenue	NOUN
fbem-23445	82	28	,	,	PUNCT
fbem-23445	82	29	thereby	thereby	ADV
fbem-23445	82	30	triggering	trigger	VERB
fbem-23445	82	31	significant	significant	ADJ
fbem-23445	82	32	misstatement	misstatement	NOUN
fbem-23445	82	33	risks	risk	NOUN
fbem-23445	82	34	at	at	ADP
fbem-23445	82	35	the	the	DET
fbem-23445	82	36	revenue	revenue	NOUN
fbem-23445	82	37	recognition	recognition	NOUN
fbem-23445	82	38	level	level	NOUN
fbem-23445	82	39	.	.	PUNCT
fbem-23445	83	1	therefore	therefore	ADV
fbem-23445	83	2	,	,	PUNCT
fbem-23445	83	3	for	for	ADP
fbem-23445	83	4	the	the	DET
fbem-23445	83	5	three	three	NUM
fbem-23445	83	6	squirrels	squirrel	NOUN
fbem-23445	83	7	,	,	PUNCT
fbem-23445	83	8	it	it	PRON
fbem-23445	83	9	is	be	AUX
fbem-23445	83	10	necessary	necessary	ADJ
fbem-23445	83	11	to	to	PART
fbem-23445	83	12	fully	fully	ADV
fbem-23445	83	13	pay	pay	VERB
fbem-23445	83	14	attention	attention	NOUN
fbem-23445	83	15	to	to	ADP
fbem-23445	83	16	the	the	DET
fbem-23445	83	17	audit	audit	NOUN
fbem-23445	83	18	risks	risk	NOUN
fbem-23445	83	19	brought	bring	VERB
fbem-23445	83	20	about	about	ADP
fbem-23445	83	21	by	by	ADP
fbem-23445	83	22	their	their	PRON
fbem-23445	83	23	seasonal	seasonal	ADJ
fbem-23445	83	24	income	income	NOUN
fbem-23445	83	25	characteristics	characteristic	NOUN
fbem-23445	83	26	,	,	PUNCT
fbem-23445	83	27	and	and	CCONJ
fbem-23445	83	28	take	take	VERB
fbem-23445	83	29	corresponding	correspond	VERB
fbem-23445	83	30	preventive	preventive	ADJ
fbem-23445	83	31	measures	measure	NOUN
fbem-23445	83	32	to	to	PART
fbem-23445	83	33	ensure	ensure	VERB
fbem-23445	83	34	the	the	DET
fbem-23445	83	35	accuracy	accuracy	NOUN
fbem-23445	83	36	and	and	CCONJ
fbem-23445	83	37	reliability	reliability	NOUN
fbem-23445	83	38	of	of	ADP
fbem-23445	83	39	income	income	NOUN
fbem-23445	83	40	data	datum	NOUN
fbem-23445	83	41	.	.	PUNCT
fbem-23445	84	1	2.5	2.5	NUM
fbem-23445	84	2	.	.	PUNCT
fbem-23445	85	1	excessive	excessive	ADJ
fbem-23445	85	2	concentration	concentration	NOUN
fbem-23445	85	3	of	of	ADP
fbem-23445	85	4	e	e	NOUN
fbem-23445	85	5	-	-	NOUN
fbem-23445	85	6	commerce	commerce	NOUN
fbem-23445	85	7	sales	sale	NOUN
fbem-23445	85	8	channels	channel	NOUN
fbem-23445	85	9	leading	lead	VERB
fbem-23445	85	10	to	to	ADP
fbem-23445	85	11	income	income	NOUN
fbem-23445	85	12	fluctuation	fluctuation	NOUN
fbem-23445	85	13	risk	risk	NOUN
fbem-23445	85	14	from	from	ADP
fbem-23445	85	15	the	the	DET
fbem-23445	85	16	analysis	analysis	NOUN
fbem-23445	85	17	of	of	ADP
fbem-23445	85	18	revenue	revenue	NOUN
fbem-23445	85	19	channels	channel	NOUN
fbem-23445	85	20	in	in	ADP
fbem-23445	85	21	figure	figure	NOUN
fbem-23445	85	22	3	3	NUM
fbem-23445	85	23	,	,	PUNCT
fbem-23445	85	24	the	the	DET
fbem-23445	85	25	contribution	contribution	NOUN
fbem-23445	85	26	of	of	ADP
fbem-23445	85	27	e	e	NOUN
fbem-23445	85	28	-	-	PROPN
fbem-23445	85	29	commerce	commerce	PROPN
fbem-23445	85	30	channel	channel	NOUN
fbem-23445	85	31	revenue	revenue	NOUN
fbem-23445	85	32	in	in	ADP
fbem-23445	85	33	2019	2019	NUM
fbem-23445	85	34	was	be	AUX
fbem-23445	85	35	97.01	97.01	NUM
fbem-23445	85	36	%	%	NOUN
fbem-23445	85	37	,	,	PUNCT
fbem-23445	85	38	while	while	SCONJ
fbem-23445	85	39	in	in	ADP
fbem-23445	85	40	2023	2023	NUM
fbem-23445	85	41	,	,	PUNCT
fbem-23445	85	42	the	the	DET
fbem-23445	85	43	contribution	contribution	NOUN
fbem-23445	85	44	of	of	ADP
fbem-23445	85	45	e	e	NOUN
fbem-23445	85	46	-	-	PROPN
fbem-23445	85	47	commerce	commerce	PROPN
fbem-23445	85	48	channel	channel	NOUN
fbem-23445	85	49	revenue	revenue	NOUN
fbem-23445	85	50	was	be	AUX
fbem-23445	85	51	only	only	ADV
fbem-23445	85	52	69.59	69.59	NUM
fbem-23445	85	53	%	%	NOUN
fbem-23445	85	54	.	.	PUNCT
fbem-23445	86	1	according	accord	VERB
fbem-23445	86	2	to	to	ADP
fbem-23445	86	3	the	the	DET
fbem-23445	86	4	2023	2023	NUM
fbem-23445	86	5	annual	annual	ADJ
fbem-23445	86	6	report	report	NOUN
fbem-23445	86	7	of	of	ADP
fbem-23445	86	8	three	three	NUM
fbem-23445	86	9	squirrels	squirrel	NOUN
fbem-23445	86	10	,	,	PUNCT
fbem-23445	86	11	one	one	NUM
fbem-23445	86	12	of	of	ADP
fbem-23445	86	13	the	the	DET
fbem-23445	86	14	important	important	ADJ
fbem-23445	86	15	reasons	reason	NOUN
fbem-23445	86	16	for	for	ADP
fbem-23445	86	17	the	the	DET
fbem-23445	86	18	decline	decline	NOUN
fbem-23445	86	19	in	in	ADP
fbem-23445	86	20	revenue	revenue	NOUN
fbem-23445	86	21	that	that	DET
fbem-23445	86	22	year	year	NOUN
fbem-23445	86	23	was	be	AUX
fbem-23445	86	24	the	the	DET
fbem-23445	86	25	decline	decline	NOUN
fbem-23445	86	26	in	in	ADP
fbem-23445	86	27	ecommerce	ecommerce	NOUN
fbem-23445	86	28	platform	platform	NOUN
fbem-23445	86	29	traffic	traffic	NOUN
fbem-23445	86	30	,	,	PUNCT
fbem-23445	86	31	which	which	PRON
fbem-23445	86	32	seriously	seriously	ADV
fbem-23445	86	33	affected	affect	VERB
fbem-23445	86	34	the	the	DET
fbem-23445	86	35	revenue	revenue	NOUN
fbem-23445	86	36	of	of	ADP
fbem-23445	86	37	e	e	NOUN
fbem-23445	86	38	-	-	NOUN
fbem-23445	86	39	commerce	commerce	NOUN
fbem-23445	86	40	channels	channel	NOUN
fbem-23445	86	41	.	.	PUNCT
fbem-23445	87	1	it	it	PRON
fbem-23445	87	2	can	can	AUX
fbem-23445	87	3	be	be	AUX
fbem-23445	87	4	seen	see	VERB
fbem-23445	87	5	that	that	SCONJ
fbem-23445	87	6	the	the	DET
fbem-23445	87	7	decrease	decrease	NOUN
fbem-23445	87	8	in	in	ADP
fbem-23445	87	9	revenue	revenue	NOUN
fbem-23445	87	10	of	of	ADP
fbem-23445	87	11	three	three	NUM
fbem-23445	87	12	squirrels	squirrel	NOUN
fbem-23445	87	13	e	e	NOUN
fbem-23445	87	14	-	-	NOUN
fbem-23445	87	15	commerce	commerce	NOUN
fbem-23445	87	16	channels	channel	NOUN
fbem-23445	87	17	is	be	AUX
fbem-23445	87	18	an	an	DET
fbem-23445	87	19	important	important	ADJ
fbem-23445	87	20	reason	reason	NOUN
fbem-23445	87	21	for	for	ADP
fbem-23445	87	22	the	the	DET
fbem-23445	87	23	significant	significant	ADJ
fbem-23445	87	24	decline	decline	NOUN
fbem-23445	87	25	in	in	ADP
fbem-23445	87	26	revenue	revenue	NOUN
fbem-23445	87	27	.	.	PUNCT
fbem-23445	88	1	from	from	ADP
fbem-23445	88	2	this	this	DET
fbem-23445	88	3	point	point	NOUN
fbem-23445	88	4	,	,	PUNCT
fbem-23445	88	5	it	it	PRON
fbem-23445	88	6	can	can	AUX
fbem-23445	88	7	be	be	AUX
fbem-23445	88	8	seen	see	VERB
fbem-23445	88	9	that	that	SCONJ
fbem-23445	88	10	in	in	ADP
fbem-23445	88	11	previous	previous	ADJ
fbem-23445	88	12	years	year	NOUN
fbem-23445	88	13	,	,	PUNCT
fbem-23445	88	14	the	the	DET
fbem-23445	88	15	three	three	NUM
fbem-23445	88	16	squirrels	squirrel	NOUN
fbem-23445	88	17	relied	rely	VERB
fbem-23445	88	18	on	on	ADP
fbem-23445	88	19	e	e	NOUN
fbem-23445	88	20	-	-	NOUN
fbem-23445	88	21	commerce	commerce	NOUN
fbem-23445	88	22	channels	channel	NOUN
fbem-23445	88	23	and	and	CCONJ
fbem-23445	88	24	obtained	obtain	VERB
fbem-23445	88	25	high	high	ADJ
fbem-23445	88	26	income	income	NOUN
fbem-23445	88	27	.	.	PUNCT
fbem-23445	89	1	however	however	ADV
fbem-23445	89	2	,	,	PUNCT
fbem-23445	89	3	in	in	ADP
fbem-23445	89	4	recent	recent	ADJ
fbem-23445	89	5	years	year	NOUN
fbem-23445	89	6	,	,	PUNCT
fbem-23445	89	7	the	the	DET
fbem-23445	89	8	three	three	NUM
fbem-23445	89	9	squirrels	squirrel	NOUN
fbem-23445	89	10	have	have	AUX
fbem-23445	89	11	seen	see	VERB
fbem-23445	89	12	a	a	DET
fbem-23445	89	13	decline	decline	NOUN
fbem-23445	89	14	in	in	ADP
fbem-23445	89	15	e	e	NOUN
fbem-23445	89	16	-	-	NOUN
fbem-23445	89	17	commerce	commerce	NOUN
fbem-23445	89	18	traffic	traffic	NOUN
fbem-23445	89	19	and	and	CCONJ
fbem-23445	89	20	revenue	revenue	NOUN
fbem-23445	89	21	from	from	ADP
fbem-23445	89	22	ecommerce	ecommerce	NOUN
fbem-23445	89	23	channels	channel	NOUN
fbem-23445	89	24	,	,	PUNCT
fbem-23445	89	25	resulting	result	VERB
fbem-23445	89	26	in	in	ADP
fbem-23445	89	27	a	a	DET
fbem-23445	89	28	significant	significant	ADJ
fbem-23445	89	29	decline	decline	NOUN
fbem-23445	89	30	in	in	ADP
fbem-23445	89	31	overall	overall	ADJ
fbem-23445	89	32	revenue	revenue	NOUN
fbem-23445	89	33	.	.	PUNCT
fbem-23445	90	1	figure	figure	NOUN
fbem-23445	90	2	3	3	NUM
fbem-23445	90	3	.	.	PUNCT
fbem-23445	91	1	sources	source	NOUN
fbem-23445	91	2	of	of	ADP
fbem-23445	91	3	income	income	NOUN
fbem-23445	91	4	channels	channel	NOUN
fbem-23445	91	5	for	for	ADP
fbem-23445	91	6	three	three	NUM
fbem-23445	91	7	squirrels	squirrel	NOUN
fbem-23445	91	8	from	from	ADP
fbem-23445	91	9	2019	2019	NUM
fbem-23445	91	10	to	to	ADP
fbem-23445	91	11	2023	2023	NUM
fbem-23445	91	12	against	against	ADP
fbem-23445	91	13	the	the	DET
fbem-23445	91	14	backdrop	backdrop	NOUN
fbem-23445	91	15	of	of	ADP
fbem-23445	91	16	rapid	rapid	ADJ
fbem-23445	91	17	development	development	NOUN
fbem-23445	91	18	in	in	ADP
fbem-23445	91	19	the	the	DET
fbem-23445	91	20	current	current	ADJ
fbem-23445	91	21	e	e	ADJ
fbem-23445	91	22	-	-	PROPN
fbem-23445	91	23	commerce	commerce	NOUN
fbem-23445	91	24	industry	industry	NOUN
fbem-23445	91	25	,	,	PUNCT
fbem-23445	91	26	the	the	DET
fbem-23445	91	27	transformation	transformation	NOUN
fbem-23445	91	28	of	of	ADP
fbem-23445	91	29	e	e	NOUN
fbem-23445	91	30	-	-	NOUN
fbem-23445	91	31	commerce	commerce	NOUN
fbem-23445	91	32	sales	sale	NOUN
fbem-23445	91	33	channels	channel	NOUN
fbem-23445	91	34	is	be	AUX
fbem-23445	91	35	changing	change	VERB
fbem-23445	91	36	rapidly	rapidly	ADV
fbem-23445	91	37	,	,	PUNCT
fbem-23445	91	38	especially	especially	ADV
fbem-23445	91	39	the	the	DET
fbem-23445	91	40	gradual	gradual	ADJ
fbem-23445	91	41	rise	rise	NOUN
fbem-23445	91	42	of	of	ADP
fbem-23445	91	43	decentralized	decentralize	VERB
fbem-23445	91	44	social	social	ADJ
fbem-23445	91	45	e	e	NOUN
fbem-23445	91	46	-	-	ADJ
fbem-23445	91	47	commerce	commerce	NOUN
fbem-23445	91	48	channels	channel	NOUN
fbem-23445	91	49	,	,	PUNCT
fbem-23445	91	50	which	which	PRON
fbem-23445	91	51	have	have	AUX
fbem-23445	91	52	brought	bring	VERB
fbem-23445	91	53	unprecedented	unprecedented	ADJ
fbem-23445	91	54	challenges	challenge	NOUN
fbem-23445	91	55	to	to	ADP
fbem-23445	91	56	traditional	traditional	ADJ
fbem-23445	91	57	e	e	NOUN
fbem-23445	91	58	-	-	NOUN
fbem-23445	91	59	commerce	commerce	NOUN
fbem-23445	91	60	enterprises	enterprise	NOUN
fbem-23445	91	61	.	.	PUNCT
fbem-23445	92	1	for	for	ADP
fbem-23445	92	2	e	e	NOUN
fbem-23445	92	3	-	-	NOUN
fbem-23445	92	4	commerce	commerce	NOUN
fbem-23445	92	5	companies	company	NOUN
fbem-23445	92	6	like	like	ADP
fbem-23445	92	7	three	three	NUM
fbem-23445	92	8	squirrels	squirrel	NOUN
fbem-23445	92	9	,	,	PUNCT
fbem-23445	92	10	their	their	PRON
fbem-23445	92	11	dependence	dependence	NOUN
fbem-23445	92	12	on	on	ADP
fbem-23445	92	13	e	e	NOUN
fbem-23445	92	14	-	-	NOUN
fbem-23445	92	15	commerce	commerce	NOUN
fbem-23445	92	16	platforms	platform	NOUN
fbem-23445	92	17	is	be	AUX
fbem-23445	92	18	relatively	relatively	ADV
fbem-23445	92	19	high	high	ADJ
fbem-23445	92	20	,	,	PUNCT
fbem-23445	92	21	and	and	CCONJ
fbem-23445	92	22	their	their	PRON
fbem-23445	92	23	e	e	NOUN
fbem-23445	92	24	-	-	ADJ
fbem-23445	92	25	commerce	commerce	NOUN
fbem-23445	92	26	sales	sale	NOUN
fbem-23445	92	27	channels	channel	NOUN
fbem-23445	92	28	are	be	AUX
fbem-23445	92	29	relatively	relatively	ADV
fbem-23445	92	30	concentrated	concentrate	VERB
fbem-23445	92	31	,	,	PUNCT
fbem-23445	92	32	which	which	PRON
fbem-23445	92	33	puts	put	VERB
fbem-23445	92	34	them	they	PRON
fbem-23445	92	35	at	at	ADP
fbem-23445	92	36	significant	significant	ADJ
fbem-23445	92	37	risk	risk	NOUN
fbem-23445	92	38	of	of	ADP
fbem-23445	92	39	income	income	NOUN
fbem-23445	92	40	fluctuations	fluctuation	NOUN
fbem-23445	92	41	.	.	PUNCT
fbem-23445	93	1	as	as	ADP
fbem-23445	93	2	the	the	DET
fbem-23445	93	3	main	main	ADJ
fbem-23445	93	4	sales	sale	NOUN
fbem-23445	93	5	channel	channel	NOUN
fbem-23445	93	6	of	of	ADP
fbem-23445	93	7	the	the	DET
fbem-23445	93	8	three	three	NUM
fbem-23445	93	9	squirrels	squirrel	NOUN
fbem-23445	93	10	,	,	PUNCT
fbem-23445	93	11	ecommerce	ecommerce	NOUN
fbem-23445	93	12	platforms	platform	NOUN
fbem-23445	93	13	have	have	AUX
fbem-23445	93	14	frequented	frequent	VERB
fbem-23445	93	15	and	and	CCONJ
fbem-23445	93	16	complex	complex	ADJ
fbem-23445	93	17	changes	change	NOUN
fbem-23445	93	18	in	in	ADP
fbem-23445	93	19	36	36	NUM
fbem-23445	93	20	traffic	traffic	NOUN
fbem-23445	93	21	allocation	allocation	NOUN
fbem-23445	93	22	rules	rule	NOUN
fbem-23445	93	23	,	,	PUNCT
fbem-23445	93	24	promotion	promotion	NOUN
fbem-23445	93	25	strategies	strategy	NOUN
fbem-23445	93	26	,	,	PUNCT
fbem-23445	93	27	and	and	CCONJ
fbem-23445	93	28	marketing	marketing	NOUN
fbem-23445	93	29	models	model	NOUN
fbem-23445	93	30	.	.	PUNCT
fbem-23445	94	1	the	the	DET
fbem-23445	94	2	platform	platform	NOUN
fbem-23445	94	3	has	have	VERB
fbem-23445	94	4	absolute	absolute	ADJ
fbem-23445	94	5	say	say	NOUN
fbem-23445	94	6	in	in	ADP
fbem-23445	94	7	these	these	DET
fbem-23445	94	8	aspects	aspect	NOUN
fbem-23445	94	9	,	,	PUNCT
fbem-23445	94	10	and	and	CCONJ
fbem-23445	94	11	the	the	DET
fbem-23445	94	12	three	three	NUM
fbem-23445	94	13	squirrels	squirrel	NOUN
fbem-23445	94	14	need	need	VERB
fbem-23445	94	15	to	to	PART
fbem-23445	94	16	constantly	constantly	ADV
fbem-23445	94	17	adapt	adapt	VERB
fbem-23445	94	18	and	and	CCONJ
fbem-23445	94	19	cooperate	cooperate	VERB
fbem-23445	94	20	with	with	ADP
fbem-23445	94	21	the	the	DET
fbem-23445	94	22	platform	platform	NOUN
fbem-23445	94	23	's	's	PART
fbem-23445	94	24	strategic	strategic	ADJ
fbem-23445	94	25	adjustments	adjustment	NOUN
fbem-23445	94	26	in	in	ADP
fbem-23445	94	27	the	the	DET
fbem-23445	94	28	process	process	NOUN
fbem-23445	94	29	of	of	ADP
fbem-23445	94	30	cooperation	cooperation	NOUN
fbem-23445	94	31	.	.	PUNCT
fbem-23445	95	1	however	however	ADV
fbem-23445	95	2	,	,	PUNCT
fbem-23445	95	3	if	if	SCONJ
fbem-23445	95	4	the	the	DET
fbem-23445	95	5	three	three	NUM
fbem-23445	95	6	squirrels	squirrel	NOUN
fbem-23445	95	7	are	be	AUX
fbem-23445	95	8	unable	unable	ADJ
fbem-23445	95	9	to	to	PART
fbem-23445	95	10	reach	reach	VERB
fbem-23445	95	11	timely	timely	ADJ
fbem-23445	95	12	consensus	consensus	NOUN
fbem-23445	95	13	with	with	ADP
fbem-23445	95	14	the	the	DET
fbem-23445	95	15	platform	platform	NOUN
fbem-23445	95	16	on	on	ADP
fbem-23445	95	17	relevant	relevant	ADJ
fbem-23445	95	18	strategies	strategy	NOUN
fbem-23445	95	19	,	,	PUNCT
fbem-23445	95	20	platform	platform	NOUN
fbem-23445	95	21	service	service	NOUN
fbem-23445	95	22	fees	fee	NOUN
fbem-23445	95	23	,	,	PUNCT
fbem-23445	95	24	etc	etc	X
fbem-23445	95	25	.	.	X
fbem-23445	95	26	,	,	PUNCT
fbem-23445	95	27	or	or	CCONJ
fbem-23445	95	28	can	can	AUX
fbem-23445	95	29	not	not	PART
fbem-23445	95	30	make	make	VERB
fbem-23445	95	31	timely	timely	ADJ
fbem-23445	95	32	adjustments	adjustment	NOUN
fbem-23445	95	33	according	accord	VERB
fbem-23445	95	34	to	to	ADP
fbem-23445	95	35	changes	change	NOUN
fbem-23445	95	36	in	in	ADP
fbem-23445	95	37	e	e	NOUN
fbem-23445	95	38	-	-	NOUN
fbem-23445	95	39	commerce	commerce	NOUN
fbem-23445	95	40	rules	rule	NOUN
fbem-23445	95	41	,	,	PUNCT
fbem-23445	95	42	their	their	PRON
fbem-23445	95	43	sales	sale	NOUN
fbem-23445	95	44	on	on	ADP
fbem-23445	95	45	the	the	DET
fbem-23445	95	46	platform	platform	NOUN
fbem-23445	95	47	will	will	AUX
fbem-23445	95	48	be	be	AUX
fbem-23445	95	49	seriously	seriously	ADV
fbem-23445	95	50	affected	affect	VERB
fbem-23445	95	51	.	.	PUNCT
fbem-23445	96	1	therefore	therefore	ADV
fbem-23445	96	2	,	,	PUNCT
fbem-23445	96	3	the	the	DET
fbem-23445	96	4	three	three	NUM
fbem-23445	96	5	squirrels	squirrel	NOUN
fbem-23445	96	6	need	need	VERB
fbem-23445	96	7	to	to	PART
fbem-23445	96	8	pay	pay	VERB
fbem-23445	96	9	special	special	ADJ
fbem-23445	96	10	attention	attention	NOUN
fbem-23445	96	11	to	to	ADP
fbem-23445	96	12	the	the	DET
fbem-23445	96	13	concentration	concentration	NOUN
fbem-23445	96	14	of	of	ADP
fbem-23445	96	15	their	their	PRON
fbem-23445	96	16	e	e	NOUN
fbem-23445	96	17	-	-	NOUN
fbem-23445	96	18	commerce	commerce	ADJ
fbem-23445	96	19	sales	sale	NOUN
fbem-23445	96	20	channels	channel	NOUN
fbem-23445	96	21	and	and	CCONJ
fbem-23445	96	22	the	the	DET
fbem-23445	96	23	resulting	result	VERB
fbem-23445	96	24	income	income	NOUN
fbem-23445	96	25	fluctuation	fluctuation	NOUN
fbem-23445	96	26	risk	risk	NOUN
fbem-23445	96	27	during	during	ADP
fbem-23445	96	28	the	the	DET
fbem-23445	96	29	audit	audit	NOUN
fbem-23445	96	30	process	process	NOUN
fbem-23445	96	31	.	.	PUNCT
fbem-23445	97	1	auditors	auditor	NOUN
fbem-23445	97	2	need	need	VERB
fbem-23445	97	3	to	to	PART
fbem-23445	97	4	have	have	VERB
fbem-23445	97	5	a	a	DET
fbem-23445	97	6	deep	deep	ADJ
fbem-23445	97	7	understanding	understanding	NOUN
fbem-23445	97	8	of	of	ADP
fbem-23445	97	9	the	the	DET
fbem-23445	97	10	cooperation	cooperation	NOUN
fbem-23445	97	11	between	between	ADP
fbem-23445	97	12	the	the	DET
fbem-23445	97	13	three	three	NUM
fbem-23445	97	14	squirrels	squirrel	NOUN
fbem-23445	97	15	and	and	CCONJ
fbem-23445	97	16	the	the	DET
fbem-23445	97	17	e	e	PROPN
fbem-23445	97	18	-	-	PROPN
fbem-23445	97	19	commerce	commerce	NOUN
fbem-23445	97	20	platform	platform	NOUN
fbem-23445	97	21	,	,	PUNCT
fbem-23445	97	22	evaluate	evaluate	VERB
fbem-23445	97	23	their	their	PRON
fbem-23445	97	24	level	level	NOUN
fbem-23445	97	25	of	of	ADP
fbem-23445	97	26	dependence	dependence	NOUN
fbem-23445	97	27	on	on	ADP
fbem-23445	97	28	the	the	DET
fbem-23445	97	29	platform	platform	NOUN
fbem-23445	97	30	,	,	PUNCT
fbem-23445	97	31	and	and	CCONJ
fbem-23445	97	32	pay	pay	VERB
fbem-23445	97	33	attention	attention	NOUN
fbem-23445	97	34	to	to	ADP
fbem-23445	97	35	the	the	DET
fbem-23445	97	36	impact	impact	NOUN
fbem-23445	97	37	of	of	ADP
fbem-23445	97	38	changes	change	NOUN
fbem-23445	97	39	in	in	ADP
fbem-23445	97	40	the	the	DET
fbem-23445	97	41	market	market	NOUN
fbem-23445	97	42	environment	environment	NOUN
fbem-23445	97	43	on	on	ADP
fbem-23445	97	44	the	the	DET
fbem-23445	97	45	e	e	PROPN
fbem-23445	97	46	-	-	NOUN
fbem-23445	97	47	commerce	commerce	NOUN
fbem-23445	97	48	platform	platform	NOUN
fbem-23445	97	49	and	and	CCONJ
fbem-23445	97	50	the	the	DET
fbem-23445	97	51	three	three	NUM
fbem-23445	97	52	squirrels	squirrel	NOUN
fbem-23445	97	53	.	.	PUNCT
fbem-23445	98	1	at	at	ADP
fbem-23445	98	2	the	the	DET
fbem-23445	98	3	same	same	ADJ
fbem-23445	98	4	time	time	NOUN
fbem-23445	98	5	,	,	PUNCT
fbem-23445	98	6	auditors	auditor	NOUN
fbem-23445	98	7	also	also	ADV
fbem-23445	98	8	need	need	VERB
fbem-23445	98	9	to	to	PART
fbem-23445	98	10	conduct	conduct	VERB
fbem-23445	98	11	a	a	DET
fbem-23445	98	12	detailed	detailed	ADJ
fbem-23445	98	13	verification	verification	NOUN
fbem-23445	98	14	and	and	CCONJ
fbem-23445	98	15	verification	verification	NOUN
fbem-23445	98	16	of	of	ADP
fbem-23445	98	17	the	the	DET
fbem-23445	98	18	e	e	PROPN
fbem-23445	98	19	-	-	NOUN
fbem-23445	98	20	commerce	commerce	NOUN
fbem-23445	98	21	revenue	revenue	NOUN
fbem-23445	98	22	of	of	ADP
fbem-23445	98	23	the	the	DET
fbem-23445	98	24	three	three	NUM
fbem-23445	98	25	squirrels	squirrel	NOUN
fbem-23445	98	26	to	to	PART
fbem-23445	98	27	ensure	ensure	VERB
fbem-23445	98	28	the	the	DET
fbem-23445	98	29	accuracy	accuracy	NOUN
fbem-23445	98	30	and	and	CCONJ
fbem-23445	98	31	authenticity	authenticity	NOUN
fbem-23445	98	32	of	of	ADP
fbem-23445	98	33	their	their	PRON
fbem-23445	98	34	income	income	NOUN
fbem-23445	98	35	,	,	PUNCT
fbem-23445	98	36	and	and	CCONJ
fbem-23445	98	37	to	to	PART
fbem-23445	98	38	avoid	avoid	VERB
fbem-23445	98	39	the	the	DET
fbem-23445	98	40	risk	risk	NOUN
fbem-23445	98	41	of	of	ADP
fbem-23445	98	42	significant	significant	ADJ
fbem-23445	98	43	misstatement	misstatement	NOUN
fbem-23445	98	44	.	.	PUNCT
fbem-23445	99	1	3	3	X
fbem-23445	99	2	.	.	X
fbem-23445	99	3	the	the	DET
fbem-23445	99	4	inspection	inspection	NOUN
fbem-23445	99	5	risks	risk	NOUN
fbem-23445	99	6	associated	associate	VERB
fbem-23445	99	7	with	with	ADP
fbem-23445	99	8	auditing	audit	VERB
fbem-23445	99	9	three	three	NUM
fbem-23445	99	10	squirrels	squirrel	NOUN
fbem-23445	99	11	3.1	3.1	NUM
fbem-23445	99	12	.	.	PUNCT
fbem-23445	100	1	e	e	X
fbem-23445	100	2	-	-	NOUN
fbem-23445	100	3	commerce	commerce	NOUN
fbem-23445	100	4	revenue	revenue	NOUN
fbem-23445	100	5	audit	audit	NOUN
fbem-23445	100	6	procedures	procedure	NOUN
fbem-23445	100	7	need	need	VERB
fbem-23445	100	8	to	to	PART
fbem-23445	100	9	be	be	AUX
fbem-23445	100	10	improved	improve	VERB
fbem-23445	100	11	with	with	ADP
fbem-23445	100	12	the	the	DET
fbem-23445	100	13	booming	booming	ADJ
fbem-23445	100	14	development	development	NOUN
fbem-23445	100	15	of	of	ADP
fbem-23445	100	16	the	the	DET
fbem-23445	100	17	e	e	PROPN
fbem-23445	100	18	-	-	PROPN
fbem-23445	100	19	commerce	commerce	NOUN
fbem-23445	100	20	industry	industry	NOUN
fbem-23445	100	21	,	,	PUNCT
fbem-23445	100	22	three	three	NUM
fbem-23445	100	23	squirrels	squirrel	NOUN
fbem-23445	100	24	,	,	PUNCT
fbem-23445	100	25	as	as	ADP
fbem-23445	100	26	the	the	DET
fbem-23445	100	27	top	top	ADJ
fbem-23445	100	28	players	player	NOUN
fbem-23445	100	29	in	in	ADP
fbem-23445	100	30	the	the	DET
fbem-23445	100	31	industry	industry	NOUN
fbem-23445	100	32	,	,	PUNCT
fbem-23445	100	33	their	their	PRON
fbem-23445	100	34	ecommerce	ecommerce	NOUN
fbem-23445	100	35	revenue	revenue	NOUN
fbem-23445	100	36	has	have	AUX
fbem-23445	100	37	been	be	AUX
fbem-23445	100	38	increasing	increase	VERB
fbem-23445	100	39	year	year	NOUN
fbem-23445	100	40	by	by	ADP
fbem-23445	100	41	year	year	NOUN
fbem-23445	100	42	as	as	ADP
fbem-23445	100	43	a	a	DET
fbem-23445	100	44	proportion	proportion	NOUN
fbem-23445	100	45	of	of	ADP
fbem-23445	100	46	total	total	ADJ
fbem-23445	100	47	revenue	revenue	NOUN
fbem-23445	100	48	.	.	PUNCT
fbem-23445	101	1	however	however	ADV
fbem-23445	101	2	,	,	PUNCT
fbem-23445	101	3	this	this	PRON
fbem-23445	101	4	also	also	ADV
fbem-23445	101	5	brings	bring	VERB
fbem-23445	101	6	new	new	ADJ
fbem-23445	101	7	challenges	challenge	NOUN
fbem-23445	101	8	to	to	PART
fbem-23445	101	9	audit	audit	VERB
fbem-23445	101	10	risks	risk	NOUN
fbem-23445	101	11	,	,	PUNCT
fbem-23445	101	12	especially	especially	ADV
fbem-23445	101	13	in	in	ADP
fbem-23445	101	14	terms	term	NOUN
fbem-23445	101	15	of	of	ADP
fbem-23445	101	16	e	e	NOUN
fbem-23445	101	17	-	-	NOUN
fbem-23445	101	18	commerce	commerce	NOUN
fbem-23445	101	19	revenue	revenue	NOUN
fbem-23445	101	20	audit	audit	NOUN
fbem-23445	101	21	procedures	procedure	NOUN
fbem-23445	101	22	.	.	PUNCT
fbem-23445	102	1	the	the	DET
fbem-23445	102	2	particularity	particularity	NOUN
fbem-23445	102	3	of	of	ADP
fbem-23445	102	4	e	e	PROPN
fbem-23445	102	5	-	-	PROPN
fbem-23445	102	6	commerce	commerce	NOUN
fbem-23445	102	7	revenue	revenue	NOUN
fbem-23445	102	8	auditing	auditing	NOUN
fbem-23445	102	9	lies	lie	VERB
fbem-23445	102	10	in	in	ADP
fbem-23445	102	11	the	the	DET
fbem-23445	102	12	large	large	ADJ
fbem-23445	102	13	amount	amount	NOUN
fbem-23445	102	14	of	of	ADP
fbem-23445	102	15	data	datum	NOUN
fbem-23445	102	16	involved	involve	VERB
fbem-23445	102	17	,	,	PUNCT
fbem-23445	102	18	frequent	frequent	ADJ
fbem-23445	102	19	and	and	CCONJ
fbem-23445	102	20	complex	complex	ADJ
fbem-23445	102	21	transactions	transaction	NOUN
fbem-23445	102	22	,	,	PUNCT
fbem-23445	102	23	and	and	CCONJ
fbem-23445	102	24	reliance	reliance	NOUN
fbem-23445	102	25	on	on	ADP
fbem-23445	102	26	various	various	ADJ
fbem-23445	102	27	ecommerce	ecommerce	NOUN
fbem-23445	102	28	platform	platform	NOUN
fbem-23445	102	29	systems	system	NOUN
fbem-23445	102	30	.	.	PUNCT
fbem-23445	103	1	the	the	DET
fbem-23445	103	2	e	e	PROPN
fbem-23445	103	3	-	-	PROPN
fbem-23445	103	4	commerce	commerce	NOUN
fbem-23445	103	5	revenue	revenue	NOUN
fbem-23445	103	6	audit	audit	NOUN
fbem-23445	103	7	program	program	NOUN
fbem-23445	103	8	of	of	ADP
fbem-23445	103	9	three	three	NUM
fbem-23445	103	10	squirrels	squirrel	NOUN
fbem-23445	103	11	,	,	PUNCT
fbem-23445	103	12	although	although	SCONJ
fbem-23445	103	13	covering	cover	VERB
fbem-23445	103	14	basic	basic	ADJ
fbem-23445	103	15	steps	step	NOUN
fbem-23445	103	16	such	such	ADJ
fbem-23445	103	17	as	as	ADP
fbem-23445	103	18	revenue	revenue	NOUN
fbem-23445	103	19	recognition	recognition	NOUN
fbem-23445	103	20	and	and	CCONJ
fbem-23445	103	21	transaction	transaction	NOUN
fbem-23445	103	22	verification	verification	NOUN
fbem-23445	103	23	,	,	PUNCT
fbem-23445	103	24	still	still	ADV
fbem-23445	103	25	has	have	VERB
fbem-23445	103	26	some	some	DET
fbem-23445	103	27	room	room	NOUN
fbem-23445	103	28	for	for	ADP
fbem-23445	103	29	improvement	improvement	NOUN
fbem-23445	103	30	in	in	ADP
fbem-23445	103	31	practical	practical	ADJ
fbem-23445	103	32	operation	operation	NOUN
fbem-23445	103	33	.	.	PUNCT
fbem-23445	104	1	firstly	firstly	ADV
fbem-23445	104	2	,	,	PUNCT
fbem-23445	104	3	in	in	ADP
fbem-23445	104	4	response	response	NOUN
fbem-23445	104	5	to	to	ADP
fbem-23445	104	6	the	the	DET
fbem-23445	104	7	unique	unique	ADJ
fbem-23445	104	8	issues	issue	NOUN
fbem-23445	104	9	of	of	ADP
fbem-23445	104	10	brushing	brushing	NOUN
fbem-23445	104	11	orders	order	NOUN
fbem-23445	104	12	and	and	CCONJ
fbem-23445	104	13	false	false	ADJ
fbem-23445	104	14	transactions	transaction	NOUN
fbem-23445	104	15	on	on	ADP
fbem-23445	104	16	e	e	NOUN
fbem-23445	104	17	-	-	NOUN
fbem-23445	104	18	commerce	commerce	NOUN
fbem-23445	104	19	platforms	platform	NOUN
fbem-23445	104	20	,	,	PUNCT
fbem-23445	104	21	the	the	DET
fbem-23445	104	22	audit	audit	NOUN
fbem-23445	104	23	program	program	NOUN
fbem-23445	104	24	of	of	ADP
fbem-23445	104	25	three	three	NUM
fbem-23445	104	26	squirrels	squirrel	NOUN
fbem-23445	104	27	still	still	ADV
fbem-23445	104	28	lacks	lack	VERB
fbem-23445	104	29	targeted	target	VERB
fbem-23445	104	30	inspection	inspection	NOUN
fbem-23445	104	31	measures	measure	NOUN
fbem-23445	104	32	.	.	PUNCT
fbem-23445	105	1	at	at	ADP
fbem-23445	105	2	present	present	ADJ
fbem-23445	105	3	,	,	PUNCT
fbem-23445	105	4	the	the	DET
fbem-23445	105	5	audit	audit	NOUN
fbem-23445	105	6	team	team	NOUN
fbem-23445	105	7	mainly	mainly	ADV
fbem-23445	105	8	relies	rely	VERB
fbem-23445	105	9	on	on	ADP
fbem-23445	105	10	methods	method	NOUN
fbem-23445	105	11	such	such	ADJ
fbem-23445	105	12	as	as	ADP
fbem-23445	105	13	sampling	sample	VERB
fbem-23445	105	14	verification	verification	NOUN
fbem-23445	105	15	and	and	CCONJ
fbem-23445	105	16	comparing	compare	VERB
fbem-23445	105	17	historical	historical	ADJ
fbem-23445	105	18	data	datum	NOUN
fbem-23445	105	19	,	,	PUNCT
fbem-23445	105	20	but	but	CCONJ
fbem-23445	105	21	these	these	DET
fbem-23445	105	22	methods	method	NOUN
fbem-23445	105	23	are	be	AUX
fbem-23445	105	24	difficult	difficult	ADJ
fbem-23445	105	25	to	to	PART
fbem-23445	105	26	fully	fully	ADV
fbem-23445	105	27	cover	cover	VERB
fbem-23445	105	28	all	all	DET
fbem-23445	105	29	transaction	transaction	NOUN
fbem-23445	105	30	data	datum	NOUN
fbem-23445	105	31	and	and	CCONJ
fbem-23445	105	32	are	be	AUX
fbem-23445	105	33	easily	easily	ADV
fbem-23445	105	34	influenced	influence	VERB
fbem-23445	105	35	by	by	ADP
fbem-23445	105	36	human	human	ADJ
fbem-23445	105	37	manipulation	manipulation	NOUN
fbem-23445	105	38	.	.	PUNCT
fbem-23445	106	1	secondly	secondly	ADV
fbem-23445	106	2	,	,	PUNCT
fbem-23445	106	3	the	the	DET
fbem-23445	106	4	recognition	recognition	NOUN
fbem-23445	106	5	and	and	CCONJ
fbem-23445	106	6	measurement	measurement	NOUN
fbem-23445	106	7	of	of	ADP
fbem-23445	106	8	e	e	PROPN
fbem-23445	106	9	-	-	NOUN
fbem-23445	106	10	commerce	commerce	NOUN
fbem-23445	106	11	revenue	revenue	NOUN
fbem-23445	106	12	involves	involve	VERB
fbem-23445	106	13	multiple	multiple	ADJ
fbem-23445	106	14	stages	stage	NOUN
fbem-23445	106	15	,	,	PUNCT
fbem-23445	106	16	including	include	VERB
fbem-23445	106	17	order	order	NOUN
fbem-23445	106	18	generation	generation	NOUN
fbem-23445	106	19	,	,	PUNCT
fbem-23445	106	20	payment	payment	NOUN
fbem-23445	106	21	,	,	PUNCT
fbem-23445	106	22	logistics	logistic	NOUN
fbem-23445	106	23	,	,	PUNCT
fbem-23445	106	24	etc	etc	X
fbem-23445	106	25	.	.	X
fbem-23445	107	1	in	in	ADP
fbem-23445	107	2	any	any	PRON
fbem-23445	107	3	of	of	ADP
fbem-23445	107	4	these	these	DET
fbem-23445	107	5	links	link	NOUN
fbem-23445	107	6	,	,	PUNCT
fbem-23445	107	7	any	any	DET
fbem-23445	107	8	issues	issue	NOUN
fbem-23445	107	9	that	that	PRON
fbem-23445	107	10	arise	arise	VERB
fbem-23445	107	11	may	may	AUX
fbem-23445	107	12	lead	lead	VERB
fbem-23445	107	13	to	to	ADP
fbem-23445	107	14	distortion	distortion	NOUN
fbem-23445	107	15	of	of	ADP
fbem-23445	107	16	income	income	NOUN
fbem-23445	107	17	data	datum	NOUN
fbem-23445	107	18	.	.	PUNCT
fbem-23445	108	1	however	however	ADV
fbem-23445	108	2	,	,	PUNCT
fbem-23445	108	3	the	the	DET
fbem-23445	108	4	audit	audit	NOUN
fbem-23445	108	5	program	program	NOUN
fbem-23445	108	6	for	for	ADP
fbem-23445	108	7	the	the	DET
fbem-23445	108	8	three	three	NUM
fbem-23445	108	9	squirrels	squirrel	NOUN
fbem-23445	108	10	is	be	AUX
fbem-23445	108	11	not	not	PART
fbem-23445	108	12	comprehensive	comprehensive	ADJ
fbem-23445	108	13	and	and	CCONJ
fbem-23445	108	14	in	in	ADP
fbem-23445	108	15	-	-	PUNCT
fbem-23445	108	16	depth	depth	NOUN
fbem-23445	108	17	enough	enough	ADV
fbem-23445	108	18	in	in	ADP
fbem-23445	108	19	monitoring	monitoring	NOUN
fbem-23445	108	20	and	and	CCONJ
fbem-23445	108	21	verifying	verify	VERB
fbem-23445	108	22	these	these	DET
fbem-23445	108	23	processes	process	NOUN
fbem-23445	108	24	,	,	PUNCT
fbem-23445	108	25	and	and	CCONJ
fbem-23445	108	26	there	there	PRON
fbem-23445	108	27	is	be	VERB
fbem-23445	108	28	a	a	DET
fbem-23445	108	29	possibility	possibility	NOUN
fbem-23445	108	30	of	of	ADP
fbem-23445	108	31	missing	miss	VERB
fbem-23445	108	32	risk	risk	NOUN
fbem-23445	108	33	points	point	NOUN
fbem-23445	108	34	.	.	PUNCT
fbem-23445	109	1	in	in	ADP
fbem-23445	109	2	addition	addition	NOUN
fbem-23445	109	3	,	,	PUNCT
fbem-23445	109	4	with	with	ADP
fbem-23445	109	5	the	the	DET
fbem-23445	109	6	continuous	continuous	ADJ
fbem-23445	109	7	development	development	NOUN
fbem-23445	109	8	and	and	CCONJ
fbem-23445	109	9	changes	change	NOUN
fbem-23445	109	10	of	of	ADP
fbem-23445	109	11	e	e	NOUN
fbem-23445	109	12	-	-	NOUN
fbem-23445	109	13	commerce	commerce	NOUN
fbem-23445	109	14	platforms	platform	NOUN
fbem-23445	109	15	,	,	PUNCT
fbem-23445	109	16	new	new	ADJ
fbem-23445	109	17	transaction	transaction	NOUN
fbem-23445	109	18	models	model	NOUN
fbem-23445	109	19	and	and	CCONJ
fbem-23445	109	20	payment	payment	NOUN
fbem-23445	109	21	methods	method	NOUN
fbem-23445	109	22	are	be	AUX
fbem-23445	109	23	constantly	constantly	ADV
fbem-23445	109	24	emerging	emerge	VERB
fbem-23445	109	25	,	,	PUNCT
fbem-23445	109	26	which	which	PRON
fbem-23445	109	27	also	also	ADV
fbem-23445	109	28	brings	bring	VERB
fbem-23445	109	29	new	new	ADJ
fbem-23445	109	30	challenges	challenge	NOUN
fbem-23445	109	31	to	to	ADP
fbem-23445	109	32	e	e	NOUN
fbem-23445	109	33	-	-	NOUN
fbem-23445	109	34	commerce	commerce	NOUN
fbem-23445	109	35	revenue	revenue	NOUN
fbem-23445	109	36	auditing	auditing	NOUN
fbem-23445	109	37	.	.	PUNCT
fbem-23445	110	1	the	the	DET
fbem-23445	110	2	audit	audit	NOUN
fbem-23445	110	3	procedures	procedure	NOUN
fbem-23445	110	4	for	for	ADP
fbem-23445	110	5	the	the	DET
fbem-23445	110	6	three	three	NUM
fbem-23445	110	7	squirrels	squirrel	NOUN
fbem-23445	110	8	need	need	VERB
fbem-23445	110	9	to	to	PART
fbem-23445	110	10	be	be	AUX
fbem-23445	110	11	continuously	continuously	ADV
fbem-23445	110	12	updated	update	VERB
fbem-23445	110	13	and	and	CCONJ
fbem-23445	110	14	improved	improve	VERB
fbem-23445	110	15	to	to	PART
fbem-23445	110	16	adapt	adapt	VERB
fbem-23445	110	17	to	to	ADP
fbem-23445	110	18	these	these	DET
fbem-23445	110	19	changes	change	NOUN
fbem-23445	110	20	and	and	CCONJ
fbem-23445	110	21	ensure	ensure	VERB
fbem-23445	110	22	the	the	DET
fbem-23445	110	23	accuracy	accuracy	NOUN
fbem-23445	110	24	and	and	CCONJ
fbem-23445	110	25	effectiveness	effectiveness	NOUN
fbem-23445	110	26	of	of	ADP
fbem-23445	110	27	the	the	DET
fbem-23445	110	28	audit	audit	NOUN
fbem-23445	110	29	work	work	NOUN
fbem-23445	110	30	.	.	PUNCT
fbem-23445	111	1	3.2	3.2	NUM
fbem-23445	111	2	.	.	X
fbem-23445	112	1	e	e	X
fbem-23445	112	2	-	-	NOUN
fbem-23445	112	3	commerce	commerce	NOUN
fbem-23445	112	4	revenue	revenue	NOUN
fbem-23445	112	5	audit	audit	NOUN
fbem-23445	112	6	software	software	NOUN
fbem-23445	112	7	and	and	CCONJ
fbem-23445	112	8	technology	technology	NOUN
fbem-23445	112	9	lag	lag	VERB
fbem-23445	112	10	behind	behind	ADV
fbem-23445	112	11	in	in	ADP
fbem-23445	112	12	the	the	DET
fbem-23445	112	13	context	context	NOUN
fbem-23445	112	14	of	of	ADP
fbem-23445	112	15	digitalization	digitalization	NOUN
fbem-23445	112	16	and	and	CCONJ
fbem-23445	112	17	informatization	informatization	NOUN
fbem-23445	112	18	,	,	PUNCT
fbem-23445	112	19	the	the	DET
fbem-23445	112	20	business	business	NOUN
fbem-23445	112	21	model	model	NOUN
fbem-23445	112	22	of	of	ADP
fbem-23445	112	23	e	e	PROPN
fbem-23445	112	24	-	-	NOUN
fbem-23445	112	25	commerce	commerce	NOUN
fbem-23445	112	26	enterprises	enterprise	NOUN
fbem-23445	112	27	,	,	PUNCT
fbem-23445	112	28	such	such	ADJ
fbem-23445	112	29	as	as	ADP
fbem-23445	112	30	the	the	DET
fbem-23445	112	31	three	three	NUM
fbem-23445	112	32	squirrels	squirrel	NOUN
fbem-23445	112	33	,	,	PUNCT
fbem-23445	112	34	increasingly	increasingly	ADV
fbem-23445	112	35	requires	require	VERB
fbem-23445	112	36	software	software	NOUN
fbem-23445	112	37	and	and	CCONJ
fbem-23445	112	38	technology	technology	NOUN
fbem-23445	112	39	for	for	ADP
fbem-23445	112	40	auditing	audit	VERB
fbem-23445	112	41	work	work	NOUN
fbem-23445	112	42	.	.	PUNCT
fbem-23445	113	1	however	however	ADV
fbem-23445	113	2	,	,	PUNCT
fbem-23445	113	3	one	one	NUM
fbem-23445	113	4	of	of	ADP
fbem-23445	113	5	the	the	DET
fbem-23445	113	6	challenges	challenge	NOUN
fbem-23445	113	7	currently	currently	ADV
fbem-23445	113	8	faced	face	VERB
fbem-23445	113	9	by	by	ADP
fbem-23445	113	10	the	the	DET
fbem-23445	113	11	three	three	NUM
fbem-23445	113	12	squirrels	squirrel	NOUN
fbem-23445	113	13	in	in	ADP
fbem-23445	113	14	auditing	audit	VERB
fbem-23445	113	15	e	e	PROPN
fbem-23445	113	16	-	-	PROPN
fbem-23445	113	17	commerce	commerce	NOUN
fbem-23445	113	18	revenue	revenue	NOUN
fbem-23445	113	19	is	be	AUX
fbem-23445	113	20	the	the	DET
fbem-23445	113	21	relatively	relatively	ADV
fbem-23445	113	22	lagging	lagging	ADJ
fbem-23445	113	23	audit	audit	NOUN
fbem-23445	113	24	software	software	NOUN
fbem-23445	113	25	and	and	CCONJ
fbem-23445	113	26	technology	technology	NOUN
fbem-23445	113	27	,	,	PUNCT
fbem-23445	113	28	which	which	PRON
fbem-23445	113	29	have	have	AUX
fbem-23445	113	30	not	not	PART
fbem-23445	113	31	kept	keep	VERB
fbem-23445	113	32	up	up	ADP
fbem-23445	113	33	with	with	ADP
fbem-23445	113	34	the	the	DET
fbem-23445	113	35	rapid	rapid	ADJ
fbem-23445	113	36	development	development	NOUN
fbem-23445	113	37	of	of	ADP
fbem-23445	113	38	the	the	DET
fbem-23445	113	39	ecommerce	ecommerce	NOUN
fbem-23445	113	40	industry	industry	NOUN
fbem-23445	113	41	.	.	PUNCT
fbem-23445	114	1	specifically	specifically	ADV
fbem-23445	114	2	,	,	PUNCT
fbem-23445	114	3	the	the	DET
fbem-23445	114	4	e	e	NOUN
fbem-23445	114	5	-	-	NOUN
fbem-23445	114	6	commerce	commerce	NOUN
fbem-23445	114	7	sales	sale	NOUN
fbem-23445	114	8	model	model	NOUN
fbem-23445	114	9	of	of	ADP
fbem-23445	114	10	three	three	NUM
fbem-23445	114	11	squirrels	squirrel	NOUN
fbem-23445	114	12	has	have	VERB
fbem-23445	114	13	the	the	DET
fbem-23445	114	14	characteristics	characteristic	NOUN
fbem-23445	114	15	of	of	ADP
fbem-23445	114	16	frequent	frequent	ADJ
fbem-23445	114	17	transactions	transaction	NOUN
fbem-23445	114	18	,	,	PUNCT
fbem-23445	114	19	large	large	ADJ
fbem-23445	114	20	and	and	CCONJ
fbem-23445	114	21	complex	complex	ADJ
fbem-23445	114	22	data	datum	NOUN
fbem-23445	114	23	volume	volume	NOUN
fbem-23445	114	24	,	,	PUNCT
fbem-23445	114	25	which	which	PRON
fbem-23445	114	26	requires	require	VERB
fbem-23445	114	27	audit	audit	NOUN
fbem-23445	114	28	software	software	NOUN
fbem-23445	114	29	to	to	PART
fbem-23445	114	30	efficiently	efficiently	ADV
fbem-23445	114	31	and	and	CCONJ
fbem-23445	114	32	accurately	accurately	ADV
fbem-23445	114	33	process	process	VERB
fbem-23445	114	34	and	and	CCONJ
fbem-23445	114	35	analyze	analyze	VERB
fbem-23445	114	36	a	a	DET
fbem-23445	114	37	large	large	ADJ
fbem-23445	114	38	amount	amount	NOUN
fbem-23445	114	39	of	of	ADP
fbem-23445	114	40	data	datum	NOUN
fbem-23445	114	41	.	.	PUNCT
fbem-23445	115	1	however	however	ADV
fbem-23445	115	2	,	,	PUNCT
fbem-23445	115	3	the	the	DET
fbem-23445	115	4	audit	audit	NOUN
fbem-23445	115	5	software	software	NOUN
fbem-23445	115	6	currently	currently	ADV
fbem-23445	115	7	used	use	VERB
fbem-23445	115	8	by	by	ADP
fbem-23445	115	9	the	the	DET
fbem-23445	115	10	three	three	NUM
fbem-23445	115	11	squirrels	squirrel	NOUN
fbem-23445	115	12	is	be	AUX
fbem-23445	115	13	still	still	ADV
fbem-23445	115	14	in	in	ADP
fbem-23445	115	15	the	the	DET
fbem-23445	115	16	traditional	traditional	ADJ
fbem-23445	115	17	stage	stage	NOUN
fbem-23445	115	18	and	and	CCONJ
fbem-23445	115	19	has	have	AUX
fbem-23445	115	20	not	not	PART
fbem-23445	115	21	been	be	AUX
fbem-23445	115	22	effectively	effectively	ADV
fbem-23445	115	23	integrated	integrate	VERB
fbem-23445	115	24	with	with	ADP
fbem-23445	115	25	their	their	PRON
fbem-23445	115	26	financial	financial	ADJ
fbem-23445	115	27	systems	system	NOUN
fbem-23445	115	28	,	,	PUNCT
fbem-23445	115	29	resulting	result	VERB
fbem-23445	115	30	in	in	ADP
fbem-23445	115	31	the	the	DET
fbem-23445	115	32	need	need	NOUN
fbem-23445	115	33	for	for	ADP
fbem-23445	115	34	manual	manual	ADJ
fbem-23445	115	35	data	datum	NOUN
fbem-23445	115	36	import	import	NOUN
fbem-23445	115	37	and	and	CCONJ
fbem-23445	115	38	organization	organization	NOUN
fbem-23445	115	39	during	during	ADP
fbem-23445	115	40	the	the	DET
fbem-23445	115	41	audit	audit	NOUN
fbem-23445	115	42	process	process	NOUN
fbem-23445	115	43	.	.	PUNCT
fbem-23445	116	1	this	this	DET
fbem-23445	116	2	approach	approach	NOUN
fbem-23445	116	3	is	be	AUX
fbem-23445	116	4	not	not	PART
fbem-23445	116	5	only	only	ADV
fbem-23445	116	6	inefficient	inefficient	ADJ
fbem-23445	116	7	,	,	PUNCT
fbem-23445	116	8	but	but	CCONJ
fbem-23445	116	9	also	also	ADV
fbem-23445	116	10	increases	increase	VERB
fbem-23445	116	11	the	the	DET
fbem-23445	116	12	risk	risk	NOUN
fbem-23445	116	13	of	of	ADP
fbem-23445	116	14	human	human	ADJ
fbem-23445	116	15	error	error	NOUN
fbem-23445	116	16	,	,	PUNCT
fbem-23445	116	17	greatly	greatly	ADV
fbem-23445	116	18	reducing	reduce	VERB
fbem-23445	116	19	the	the	DET
fbem-23445	116	20	accuracy	accuracy	NOUN
fbem-23445	116	21	and	and	CCONJ
fbem-23445	116	22	efficiency	efficiency	NOUN
fbem-23445	116	23	of	of	ADP
fbem-23445	116	24	audit	audit	NOUN
fbem-23445	116	25	work	work	NOUN
fbem-23445	116	26	.	.	PUNCT
fbem-23445	117	1	in	in	ADP
fbem-23445	117	2	addition	addition	NOUN
fbem-23445	117	3	,	,	PUNCT
fbem-23445	117	4	the	the	DET
fbem-23445	117	5	three	three	NUM
fbem-23445	117	6	squirrels	squirrel	NOUN
fbem-23445	117	7	generate	generate	VERB
fbem-23445	117	8	a	a	DET
fbem-23445	117	9	huge	huge	ADJ
fbem-23445	117	10	amount	amount	NOUN
fbem-23445	117	11	of	of	ADP
fbem-23445	117	12	data	datum	NOUN
fbem-23445	117	13	on	on	ADP
fbem-23445	117	14	a	a	DET
fbem-23445	117	15	daily	daily	ADJ
fbem-23445	117	16	basis	basis	NOUN
fbem-23445	117	17	in	in	ADP
fbem-23445	117	18	the	the	DET
fbem-23445	117	19	e	e	PROPN
fbem-23445	117	20	-	-	PROPN
fbem-23445	117	21	commerce	commerce	NOUN
fbem-23445	117	22	environment	environment	NOUN
fbem-23445	117	23	,	,	PUNCT
fbem-23445	117	24	calculated	calculate	VERB
fbem-23445	117	25	in	in	ADP
fbem-23445	117	26	terabytes	terabyte	NOUN
fbem-23445	117	27	.	.	PUNCT
fbem-23445	118	1	faced	face	VERB
fbem-23445	118	2	with	with	ADP
fbem-23445	118	3	such	such	DET
fbem-23445	118	4	a	a	DET
fbem-23445	118	5	massive	massive	ADJ
fbem-23445	118	6	amount	amount	NOUN
fbem-23445	118	7	of	of	ADP
fbem-23445	118	8	data	datum	NOUN
fbem-23445	118	9	,	,	PUNCT
fbem-23445	118	10	relying	rely	VERB
fbem-23445	118	11	solely	solely	ADV
fbem-23445	118	12	on	on	ADP
fbem-23445	118	13	auditors	auditor	NOUN
fbem-23445	118	14	to	to	PART
fbem-23445	118	15	manually	manually	ADV
fbem-23445	118	16	organize	organize	VERB
fbem-23445	118	17	and	and	CCONJ
fbem-23445	118	18	analyze	analyze	VERB
fbem-23445	118	19	it	it	PRON
fbem-23445	118	20	is	be	AUX
fbem-23445	118	21	obviously	obviously	ADV
fbem-23445	118	22	unrealistic	unrealistic	ADJ
fbem-23445	118	23	.	.	PUNCT
fbem-23445	119	1	this	this	PRON
fbem-23445	119	2	not	not	PART
fbem-23445	119	3	only	only	ADV
fbem-23445	119	4	consumes	consume	VERB
fbem-23445	119	5	a	a	DET
fbem-23445	119	6	lot	lot	NOUN
fbem-23445	119	7	of	of	ADP
fbem-23445	119	8	time	time	NOUN
fbem-23445	119	9	and	and	CCONJ
fbem-23445	119	10	energy	energy	NOUN
fbem-23445	119	11	from	from	ADP
fbem-23445	119	12	auditors	auditor	NOUN
fbem-23445	119	13	,	,	PUNCT
fbem-23445	119	14	but	but	CCONJ
fbem-23445	119	15	may	may	AUX
fbem-23445	119	16	also	also	ADV
fbem-23445	119	17	lead	lead	VERB
fbem-23445	119	18	to	to	ADP
fbem-23445	119	19	the	the	DET
fbem-23445	119	20	omission	omission	NOUN
fbem-23445	119	21	or	or	CCONJ
fbem-23445	119	22	misjudgment	misjudgment	NOUN
fbem-23445	119	23	of	of	ADP
fbem-23445	119	24	key	key	ADJ
fbem-23445	119	25	information	information	NOUN
fbem-23445	119	26	.	.	PUNCT
fbem-23445	120	1	therefore	therefore	ADV
fbem-23445	120	2	,	,	PUNCT
fbem-23445	120	3	lagging	lag	VERB
fbem-23445	120	4	audit	audit	NOUN
fbem-23445	120	5	software	software	NOUN
fbem-23445	120	6	and	and	CCONJ
fbem-23445	120	7	technology	technology	NOUN
fbem-23445	120	8	have	have	AUX
fbem-23445	120	9	become	become	VERB
fbem-23445	120	10	important	important	ADJ
fbem-23445	120	11	factors	factor	NOUN
fbem-23445	120	12	that	that	PRON
fbem-23445	120	13	constrain	constrain	VERB
fbem-23445	120	14	the	the	DET
fbem-23445	120	15	quality	quality	NOUN
fbem-23445	120	16	and	and	CCONJ
fbem-23445	120	17	efficiency	efficiency	NOUN
fbem-23445	120	18	of	of	ADP
fbem-23445	120	19	the	the	DET
fbem-23445	120	20	income	income	NOUN
fbem-23445	120	21	audit	audit	NOUN
fbem-23445	120	22	work	work	NOUN
fbem-23445	120	23	of	of	ADP
fbem-23445	120	24	the	the	DET
fbem-23445	120	25	three	three	NUM
fbem-23445	120	26	squirrels	squirrel	NOUN
fbem-23445	120	27	e	e	NOUN
fbem-23445	120	28	-	-	PROPN
fbem-23445	120	29	commerce	commerce	NOUN
fbem-23445	120	30	industry	industry	NOUN
fbem-23445	120	31	.	.	PUNCT
fbem-23445	121	1	to	to	PART
fbem-23445	121	2	solve	solve	VERB
fbem-23445	121	3	this	this	DET
fbem-23445	121	4	problem	problem	NOUN
fbem-23445	121	5	,	,	PUNCT
fbem-23445	121	6	three	three	NUM
fbem-23445	121	7	squirrels	squirrel	NOUN
fbem-23445	121	8	needs	need	VERB
fbem-23445	121	9	to	to	PART
fbem-23445	121	10	actively	actively	ADV
fbem-23445	121	11	introduce	introduce	VERB
fbem-23445	121	12	and	and	CCONJ
fbem-23445	121	13	update	update	VERB
fbem-23445	121	14	advanced	advanced	ADJ
fbem-23445	121	15	audit	audit	NOUN
fbem-23445	121	16	software	software	NOUN
fbem-23445	121	17	and	and	CCONJ
fbem-23445	121	18	technology	technology	NOUN
fbem-23445	121	19	to	to	PART
fbem-23445	121	20	adapt	adapt	VERB
fbem-23445	121	21	to	to	ADP
fbem-23445	121	22	the	the	DET
fbem-23445	121	23	characteristics	characteristic	NOUN
fbem-23445	121	24	and	and	CCONJ
fbem-23445	121	25	needs	need	NOUN
fbem-23445	121	26	of	of	ADP
fbem-23445	121	27	the	the	DET
fbem-23445	121	28	e	e	PROPN
fbem-23445	121	29	-	-	PROPN
fbem-23445	121	30	commerce	commerce	NOUN
fbem-23445	121	31	industry	industry	NOUN
fbem-23445	121	32	.	.	PUNCT
fbem-23445	122	1	for	for	ADP
fbem-23445	122	2	example	example	NOUN
fbem-23445	122	3	,	,	PUNCT
fbem-23445	122	4	advanced	advanced	ADJ
fbem-23445	122	5	technologies	technology	NOUN
fbem-23445	122	6	such	such	ADJ
fbem-23445	122	7	as	as	ADP
fbem-23445	122	8	big	big	ADJ
fbem-23445	122	9	data	datum	NOUN
fbem-23445	122	10	analysis	analysis	NOUN
fbem-23445	122	11	and	and	CCONJ
fbem-23445	122	12	cloud	cloud	NOUN
fbem-23445	122	13	computing	computing	NOUN
fbem-23445	122	14	can	can	AUX
fbem-23445	122	15	be	be	AUX
fbem-23445	122	16	utilized	utilize	VERB
fbem-23445	122	17	to	to	PART
fbem-23445	122	18	automate	automate	VERB
fbem-23445	122	19	the	the	DET
fbem-23445	122	20	processing	processing	NOUN
fbem-23445	122	21	and	and	CCONJ
fbem-23445	122	22	analysis	analysis	NOUN
fbem-23445	122	23	of	of	ADP
fbem-23445	122	24	data	datum	NOUN
fbem-23445	122	25	,	,	PUNCT
fbem-23445	122	26	improving	improve	VERB
fbem-23445	122	27	the	the	DET
fbem-23445	122	28	intelligence	intelligence	NOUN
fbem-23445	122	29	level	level	NOUN
fbem-23445	122	30	of	of	ADP
fbem-23445	122	31	audit	audit	NOUN
fbem-23445	122	32	work	work	NOUN
fbem-23445	122	33	.	.	PUNCT
fbem-23445	123	1	at	at	ADP
fbem-23445	123	2	the	the	DET
fbem-23445	123	3	same	same	ADJ
fbem-23445	123	4	time	time	NOUN
fbem-23445	123	5	,	,	PUNCT
fbem-23445	123	6	strengthen	strengthen	VERB
fbem-23445	123	7	cooperation	cooperation	NOUN
fbem-23445	123	8	and	and	CCONJ
fbem-23445	123	9	communication	communication	NOUN
fbem-23445	123	10	with	with	ADP
fbem-23445	123	11	audit	audit	NOUN
fbem-23445	123	12	software	software	NOUN
fbem-23445	123	13	developers	developer	NOUN
fbem-23445	123	14	,	,	PUNCT
fbem-23445	123	15	customize	customize	VERB
fbem-23445	123	16	and	and	CCONJ
fbem-23445	123	17	develop	develop	VERB
fbem-23445	123	18	suitable	suitable	ADJ
fbem-23445	123	19	audit	audit	NOUN
fbem-23445	123	20	tools	tool	NOUN
fbem-23445	123	21	based	base	VERB
fbem-23445	123	22	on	on	ADP
fbem-23445	123	23	the	the	DET
fbem-23445	123	24	actual	actual	ADJ
fbem-23445	123	25	situation	situation	NOUN
fbem-23445	123	26	of	of	ADP
fbem-23445	123	27	the	the	DET
fbem-23445	123	28	three	three	NUM
fbem-23445	123	29	squirrels	squirrel	NOUN
fbem-23445	123	30	,	,	PUNCT
fbem-23445	123	31	in	in	ADP
fbem-23445	123	32	order	order	NOUN
fbem-23445	123	33	to	to	PART
fbem-23445	123	34	comprehensively	comprehensively	ADV
fbem-23445	123	35	improve	improve	VERB
fbem-23445	123	36	the	the	DET
fbem-23445	123	37	accuracy	accuracy	NOUN
fbem-23445	123	38	and	and	CCONJ
fbem-23445	123	39	efficiency	efficiency	NOUN
fbem-23445	123	40	of	of	ADP
fbem-23445	123	41	e	e	NOUN
fbem-23445	123	42	-	-	PROPN
fbem-23445	123	43	commerce	commerce	NOUN
fbem-23445	123	44	revenue	revenue	NOUN
fbem-23445	123	45	auditing	auditing	NOUN
fbem-23445	123	46	.	.	PUNCT
fbem-23445	124	1	3.3	3.3	NUM
fbem-23445	124	2	.	.	PUNCT
fbem-23445	125	1	insufficient	insufficient	ADJ
fbem-23445	125	2	competence	competence	NOUN
fbem-23445	125	3	of	of	ADP
fbem-23445	125	4	auditors	auditor	NOUN
fbem-23445	125	5	with	with	ADP
fbem-23445	125	6	the	the	DET
fbem-23445	125	7	rapid	rapid	ADJ
fbem-23445	125	8	development	development	NOUN
fbem-23445	125	9	of	of	ADP
fbem-23445	125	10	the	the	DET
fbem-23445	125	11	e	e	PROPN
fbem-23445	125	12	-	-	PROPN
fbem-23445	125	13	commerce	commerce	NOUN
fbem-23445	125	14	industry	industry	NOUN
fbem-23445	125	15	,	,	PUNCT
fbem-23445	125	16	the	the	DET
fbem-23445	125	17	business	business	NOUN
fbem-23445	125	18	models	model	NOUN
fbem-23445	125	19	,	,	PUNCT
fbem-23445	125	20	data	datum	NOUN
fbem-23445	125	21	structures	structure	NOUN
fbem-23445	125	22	,	,	PUNCT
fbem-23445	125	23	and	and	CCONJ
fbem-23445	125	24	information	information	NOUN
fbem-23445	125	25	technology	technology	NOUN
fbem-23445	125	26	applications	application	NOUN
fbem-23445	125	27	of	of	ADP
fbem-23445	125	28	e	e	NOUN
fbem-23445	125	29	-	-	NOUN
fbem-23445	125	30	commerce	commerce	NOUN
fbem-23445	125	31	enterprises	enterprise	NOUN
fbem-23445	125	32	have	have	AUX
fbem-23445	125	33	shown	show	VERB
fbem-23445	125	34	high	high	ADJ
fbem-23445	125	35	complexity	complexity	NOUN
fbem-23445	125	36	and	and	CCONJ
fbem-23445	125	37	specificity	specificity	NOUN
fbem-23445	125	38	.	.	PUNCT
fbem-23445	126	1	for	for	ADP
fbem-23445	126	2	e	e	NOUN
fbem-23445	126	3	-	-	NOUN
fbem-23445	126	4	commerce	commerce	NOUN
fbem-23445	126	5	companies	company	NOUN
fbem-23445	126	6	like	like	ADP
fbem-23445	126	7	three	three	NUM
fbem-23445	126	8	squirrels	squirrel	NOUN
fbem-23445	126	9	,	,	PUNCT
fbem-23445	126	10	their	their	PRON
fbem-23445	126	11	audit	audit	NOUN
fbem-23445	126	12	risk	risk	NOUN
fbem-23445	126	13	not	not	PART
fbem-23445	126	14	only	only	ADV
fbem-23445	126	15	comes	come	VERB
fbem-23445	126	16	from	from	ADP
fbem-23445	126	17	traditional	traditional	ADJ
fbem-23445	126	18	financial	financial	ADJ
fbem-23445	126	19	risks	risk	NOUN
fbem-23445	126	20	,	,	PUNCT
fbem-23445	126	21	but	but	CCONJ
fbem-23445	126	22	mainly	mainly	ADV
fbem-23445	126	23	from	from	ADP
fbem-23445	126	24	their	their	PRON
fbem-23445	126	25	highly	highly	ADV
fbem-23445	126	26	dependent	dependent	ADJ
fbem-23445	126	27	e	e	ADJ
fbem-23445	126	28	-	-	ADJ
fbem-23445	126	29	commerce	commerce	NOUN
fbem-23445	126	30	sales	sale	NOUN
fbem-23445	126	31	model	model	NOUN
fbem-23445	126	32	on	on	ADP
fbem-23445	126	33	information	information	NOUN
fbem-23445	126	34	systems	system	NOUN
fbem-23445	126	35	.	.	PUNCT
fbem-23445	127	1	this	this	DET
fbem-23445	127	2	sales	sale	NOUN
fbem-23445	127	3	model	model	NOUN
fbem-23445	127	4	requires	require	VERB
fbem-23445	127	5	auditors	auditor	NOUN
fbem-23445	127	6	not	not	PART
fbem-23445	127	7	only	only	ADV
fbem-23445	127	8	to	to	PART
fbem-23445	127	9	have	have	VERB
fbem-23445	127	10	solid	solid	ADJ
fbem-23445	127	11	audit	audit	NOUN
fbem-23445	127	12	expertise	expertise	NOUN
fbem-23445	127	13	,	,	PUNCT
fbem-23445	127	14	but	but	CCONJ
fbem-23445	127	15	also	also	ADV
fbem-23445	127	16	to	to	PART
fbem-23445	127	17	have	have	VERB
fbem-23445	127	18	a	a	DET
fbem-23445	127	19	deep	deep	ADJ
fbem-23445	127	20	understanding	understanding	NOUN
fbem-23445	127	21	and	and	CCONJ
fbem-23445	127	22	understanding	understanding	NOUN
fbem-23445	127	23	of	of	ADP
fbem-23445	127	24	the	the	DET
fbem-23445	127	25	authenticity	authenticity	NOUN
fbem-23445	127	26	of	of	ADP
fbem-23445	127	27	data	datum	NOUN
fbem-23445	127	28	in	in	ADP
fbem-23445	127	29	the	the	DET
fbem-23445	127	30	ecommerce	ecommerce	NOUN
fbem-23445	127	31	environment	environment	NOUN
fbem-23445	127	32	,	,	PUNCT
fbem-23445	127	33	the	the	DET
fbem-23445	127	34	software	software	NOUN
fbem-23445	127	35	and	and	CCONJ
fbem-23445	127	36	hardware	hardware	NOUN
fbem-23445	127	37	programs	program	NOUN
fbem-23445	127	38	of	of	ADP
fbem-23445	127	39	information	information	NOUN
fbem-23445	127	40	systems	system	NOUN
fbem-23445	127	41	,	,	PUNCT
fbem-23445	127	42	and	and	CCONJ
fbem-23445	127	43	internal	internal	ADJ
fbem-23445	127	44	controls	control	NOUN
fbem-23445	127	45	.	.	PUNCT
fbem-23445	128	1	however	however	ADV
fbem-23445	128	2	,	,	PUNCT
fbem-23445	128	3	in	in	ADP
fbem-23445	128	4	actual	actual	ADJ
fbem-23445	128	5	audit	audit	NOUN
fbem-23445	128	6	work	work	NOUN
fbem-23445	128	7	,	,	PUNCT
fbem-23445	128	8	three	three	NUM
fbem-23445	128	9	squirrels	squirrel	NOUN
fbem-23445	128	10	found	find	VERB
fbem-23445	128	11	that	that	SCONJ
fbem-23445	128	12	some	some	DET
fbem-23445	128	13	auditors	auditor	NOUN
fbem-23445	128	14	had	have	VERB
fbem-23445	128	15	insufficient	insufficient	ADJ
fbem-23445	128	16	competence	competence	NOUN
fbem-23445	128	17	.	.	PUNCT
fbem-23445	129	1	although	although	SCONJ
fbem-23445	129	2	these	these	DET
fbem-23445	129	3	auditors	auditor	NOUN
fbem-23445	129	4	have	have	VERB
fbem-23445	129	5	basic	basic	ADJ
fbem-23445	129	6	knowledge	knowledge	NOUN
fbem-23445	129	7	of	of	ADP
fbem-23445	129	8	auditing	auditing	NOUN
fbem-23445	129	9	,	,	PUNCT
fbem-23445	129	10	they	they	PRON
fbem-23445	129	11	often	often	ADV
fbem-23445	129	12	appear	appear	VERB
fbem-23445	129	13	inadequate	inadequate	ADJ
fbem-23445	129	14	when	when	SCONJ
fbem-23445	129	15	facing	face	VERB
fbem-23445	129	16	the	the	DET
fbem-23445	129	17	unique	unique	ADJ
fbem-23445	129	18	auditing	auditing	NOUN
fbem-23445	129	19	environment	environment	NOUN
fbem-23445	129	20	of	of	ADP
fbem-23445	129	21	e	e	PROPN
fbem-23445	129	22	-	-	NOUN
fbem-23445	129	23	commerce	commerce	NOUN
fbem-23445	129	24	enterprises	enterprise	NOUN
fbem-23445	129	25	.	.	PUNCT
fbem-23445	130	1	they	they	PRON
fbem-23445	130	2	may	may	AUX
fbem-23445	130	3	lack	lack	VERB
fbem-23445	130	4	understanding	understanding	NOUN
fbem-23445	130	5	and	and	CCONJ
fbem-23445	130	6	37	37	NUM
fbem-23445	130	7	mastery	mastery	NOUN
fbem-23445	130	8	of	of	ADP
fbem-23445	130	9	knowledge	knowledge	NOUN
fbem-23445	130	10	in	in	ADP
fbem-23445	130	11	areas	area	NOUN
fbem-23445	130	12	such	such	ADJ
fbem-23445	130	13	as	as	ADP
fbem-23445	130	14	computer	computer	NOUN
fbem-23445	130	15	programs	program	NOUN
fbem-23445	130	16	and	and	CCONJ
fbem-23445	130	17	information	information	NOUN
fbem-23445	130	18	systems	system	NOUN
fbem-23445	130	19	,	,	PUNCT
fbem-23445	130	20	and	and	CCONJ
fbem-23445	130	21	may	may	AUX
fbem-23445	130	22	not	not	PART
fbem-23445	130	23	be	be	AUX
fbem-23445	130	24	able	able	ADJ
fbem-23445	130	25	to	to	PART
fbem-23445	130	26	accurately	accurately	ADV
fbem-23445	130	27	assess	assess	VERB
fbem-23445	130	28	risks	risk	NOUN
fbem-23445	130	29	in	in	ADP
fbem-23445	130	30	the	the	DET
fbem-23445	130	31	e	e	PROPN
fbem-23445	130	32	-	-	PROPN
fbem-23445	130	33	commerce	commerce	NOUN
fbem-23445	130	34	environment	environment	NOUN
fbem-23445	130	35	.	.	PUNCT
fbem-23445	131	1	meanwhile	meanwhile	ADV
fbem-23445	131	2	,	,	PUNCT
fbem-23445	131	3	due	due	ADP
fbem-23445	131	4	to	to	ADP
fbem-23445	131	5	a	a	DET
fbem-23445	131	6	lack	lack	NOUN
fbem-23445	131	7	of	of	ADP
fbem-23445	131	8	understanding	understanding	NOUN
fbem-23445	131	9	of	of	ADP
fbem-23445	131	10	the	the	DET
fbem-23445	131	11	operational	operational	ADJ
fbem-23445	131	12	mechanisms	mechanism	NOUN
fbem-23445	131	13	of	of	ADP
fbem-23445	131	14	information	information	NOUN
fbem-23445	131	15	systems	system	NOUN
fbem-23445	131	16	and	and	CCONJ
fbem-23445	131	17	the	the	DET
fbem-23445	131	18	principles	principle	NOUN
fbem-23445	131	19	of	of	ADP
fbem-23445	131	20	e	e	NOUN
fbem-23445	131	21	-	-	NOUN
fbem-23445	131	22	commerce	commerce	NOUN
fbem-23445	131	23	transactions	transaction	NOUN
fbem-23445	131	24	,	,	PUNCT
fbem-23445	131	25	they	they	PRON
fbem-23445	131	26	may	may	AUX
fbem-23445	131	27	overlook	overlook	VERB
fbem-23445	131	28	some	some	DET
fbem-23445	131	29	potential	potential	ADJ
fbem-23445	131	30	risk	risk	NOUN
fbem-23445	131	31	points	point	NOUN
fbem-23445	131	32	,	,	PUNCT
fbem-23445	131	33	thereby	thereby	ADV
fbem-23445	131	34	increasing	increase	VERB
fbem-23445	131	35	the	the	DET
fbem-23445	131	36	risk	risk	NOUN
fbem-23445	131	37	of	of	ADP
fbem-23445	131	38	inspection	inspection	NOUN
fbem-23445	131	39	.	.	PUNCT
fbem-23445	132	1	during	during	ADP
fbem-23445	132	2	the	the	DET
fbem-23445	132	3	audit	audit	NOUN
fbem-23445	132	4	process	process	NOUN
fbem-23445	132	5	of	of	ADP
fbem-23445	132	6	three	three	NUM
fbem-23445	132	7	squirrels	squirrel	NOUN
fbem-23445	132	8	,	,	PUNCT
fbem-23445	132	9	there	there	PRON
fbem-23445	132	10	was	be	VERB
fbem-23445	132	11	a	a	DET
fbem-23445	132	12	situation	situation	NOUN
fbem-23445	132	13	where	where	SCONJ
fbem-23445	132	14	auditors	auditor	NOUN
fbem-23445	132	15	relied	rely	VERB
fbem-23445	132	16	too	too	ADV
fbem-23445	132	17	heavily	heavily	ADV
fbem-23445	132	18	on	on	ADP
fbem-23445	132	19	internal	internal	ADJ
fbem-23445	132	20	it	it	PRON
fbem-23445	132	21	experts	expert	NOUN
fbem-23445	132	22	.	.	PUNCT
fbem-23445	133	1	although	although	SCONJ
fbem-23445	133	2	this	this	PRON
fbem-23445	133	3	to	to	ADP
fbem-23445	133	4	some	some	DET
fbem-23445	133	5	extent	extent	NOUN
fbem-23445	133	6	alleviates	alleviate	VERB
fbem-23445	133	7	the	the	DET
fbem-23445	133	8	lack	lack	NOUN
fbem-23445	133	9	of	of	ADP
fbem-23445	133	10	professional	professional	ADJ
fbem-23445	133	11	knowledge	knowledge	NOUN
fbem-23445	133	12	among	among	ADP
fbem-23445	133	13	auditors	auditor	NOUN
fbem-23445	133	14	,	,	PUNCT
fbem-23445	133	15	it	it	PRON
fbem-23445	133	16	may	may	AUX
fbem-23445	133	17	also	also	ADV
fbem-23445	133	18	lead	lead	VERB
fbem-23445	133	19	to	to	PART
fbem-23445	133	20	interference	interference	VERB
fbem-23445	133	21	in	in	ADP
fbem-23445	133	22	their	their	PRON
fbem-23445	133	23	professional	professional	ADJ
fbem-23445	133	24	judgment	judgment	NOUN
fbem-23445	133	25	,	,	PUNCT
fbem-23445	133	26	affecting	affect	VERB
fbem-23445	133	27	their	their	PRON
fbem-23445	133	28	independence	independence	NOUN
fbem-23445	133	29	.	.	PUNCT
fbem-23445	134	1	therefore	therefore	ADV
fbem-23445	134	2	,	,	PUNCT
fbem-23445	134	3	improving	improve	VERB
fbem-23445	134	4	the	the	DET
fbem-23445	134	5	competence	competence	NOUN
fbem-23445	134	6	of	of	ADP
fbem-23445	134	7	auditors	auditor	NOUN
fbem-23445	134	8	,	,	PUNCT
fbem-23445	134	9	strengthening	strengthen	VERB
fbem-23445	134	10	their	their	PRON
fbem-23445	134	11	audit	audit	NOUN
fbem-23445	134	12	skills	skill	NOUN
fbem-23445	134	13	and	and	CCONJ
fbem-23445	134	14	knowledge	knowledge	NOUN
fbem-23445	134	15	reserves	reserve	NOUN
fbem-23445	134	16	in	in	ADP
fbem-23445	134	17	the	the	DET
fbem-23445	134	18	e	e	PROPN
fbem-23445	134	19	-	-	PROPN
fbem-23445	134	20	commerce	commerce	NOUN
fbem-23445	134	21	environment	environment	NOUN
fbem-23445	134	22	,	,	PUNCT
fbem-23445	134	23	is	be	AUX
fbem-23445	134	24	of	of	ADP
fbem-23445	134	25	great	great	ADJ
fbem-23445	134	26	significance	significance	NOUN
fbem-23445	134	27	for	for	ADP
fbem-23445	134	28	reducing	reduce	VERB
fbem-23445	134	29	the	the	DET
fbem-23445	134	30	audit	audit	NOUN
fbem-23445	134	31	risk	risk	NOUN
fbem-23445	134	32	of	of	ADP
fbem-23445	134	33	the	the	DET
fbem-23445	134	34	three	three	NUM
fbem-23445	134	35	squirrels	squirrel	NOUN
fbem-23445	134	36	.	.	PUNCT
fbem-23445	135	1	4	4	X
fbem-23445	135	2	.	.	NOUN
fbem-23445	135	3	measures	measure	NOUN
fbem-23445	135	4	to	to	PART
fbem-23445	135	5	address	address	VERB
fbem-23445	135	6	audit	audit	NOUN
fbem-23445	135	7	risks	risk	NOUN
fbem-23445	135	8	in	in	ADP
fbem-23445	135	9	e	e	NOUN
fbem-23445	135	10	-	-	NOUN
fbem-23445	135	11	commerce	commerce	NOUN
fbem-23445	135	12	enterprises	enterprise	NOUN
fbem-23445	135	13	4.1	4.1	NUM
fbem-23445	135	14	.	.	PUNCT
fbem-23445	136	1	building	build	VERB
fbem-23445	136	2	a	a	DET
fbem-23445	136	3	cloud	cloud	ADJ
fbem-23445	136	4	audit	audit	NOUN
fbem-23445	136	5	platform	platform	NOUN
fbem-23445	136	6	for	for	ADP
fbem-23445	136	7	ecommerce	ecommerce	NOUN
fbem-23445	136	8	enterprises	enterprise	NOUN
fbem-23445	136	9	in	in	ADP
fbem-23445	136	10	order	order	NOUN
fbem-23445	136	11	to	to	PART
fbem-23445	136	12	comprehensively	comprehensively	ADV
fbem-23445	136	13	address	address	VERB
fbem-23445	136	14	the	the	DET
fbem-23445	136	15	challenges	challenge	NOUN
fbem-23445	136	16	faced	face	VERB
fbem-23445	136	17	by	by	ADP
fbem-23445	136	18	the	the	DET
fbem-23445	136	19	three	three	NUM
fbem-23445	136	20	squirrels	squirrel	NOUN
fbem-23445	136	21	in	in	ADP
fbem-23445	136	22	e	e	NOUN
fbem-23445	136	23	-	-	NOUN
fbem-23445	136	24	commerce	commerce	NOUN
fbem-23445	136	25	auditing	auditing	NOUN
fbem-23445	136	26	,	,	PUNCT
fbem-23445	136	27	the	the	DET
fbem-23445	136	28	primary	primary	ADJ
fbem-23445	136	29	task	task	NOUN
fbem-23445	136	30	is	be	AUX
fbem-23445	136	31	to	to	PART
fbem-23445	136	32	build	build	VERB
fbem-23445	136	33	an	an	DET
fbem-23445	136	34	efficient	efficient	ADJ
fbem-23445	136	35	and	and	CCONJ
fbem-23445	136	36	flexible	flexible	ADJ
fbem-23445	136	37	e	e	ADJ
fbem-23445	136	38	-	-	NOUN
fbem-23445	136	39	commerce	commerce	NOUN
fbem-23445	136	40	enterprise	enterprise	NOUN
fbem-23445	136	41	cloud	cloud	NOUN
fbem-23445	136	42	auditing	auditing	NOUN
fbem-23445	136	43	platform	platform	NOUN
fbem-23445	136	44	.	.	PUNCT
fbem-23445	137	1	the	the	DET
fbem-23445	137	2	platform	platform	NOUN
fbem-23445	137	3	should	should	AUX
fbem-23445	137	4	integrate	integrate	VERB
fbem-23445	137	5	full	full	ADJ
fbem-23445	137	6	chain	chain	NOUN
fbem-23445	137	7	functions	function	NOUN
fbem-23445	137	8	such	such	ADJ
fbem-23445	137	9	as	as	ADP
fbem-23445	137	10	data	data	NOUN
fbem-23445	137	11	collection	collection	NOUN
fbem-23445	137	12	,	,	PUNCT
fbem-23445	137	13	storage	storage	NOUN
fbem-23445	137	14	,	,	PUNCT
fbem-23445	137	15	processing	processing	NOUN
fbem-23445	137	16	,	,	PUNCT
fbem-23445	137	17	and	and	CCONJ
fbem-23445	137	18	analysis	analysis	NOUN
fbem-23445	137	19	to	to	PART
fbem-23445	137	20	ensure	ensure	VERB
fbem-23445	137	21	the	the	DET
fbem-23445	137	22	real	real	ADJ
fbem-23445	137	23	-	-	PUNCT
fbem-23445	137	24	time	time	NOUN
fbem-23445	137	25	and	and	CCONJ
fbem-23445	137	26	accuracy	accuracy	NOUN
fbem-23445	137	27	of	of	ADP
fbem-23445	137	28	audit	audit	NOUN
fbem-23445	137	29	data	datum	NOUN
fbem-23445	137	30	.	.	PUNCT
fbem-23445	138	1	during	during	ADP
fbem-23445	138	2	the	the	DET
fbem-23445	138	3	platform	platform	NOUN
fbem-23445	138	4	construction	construction	NOUN
fbem-23445	138	5	process	process	NOUN
fbem-23445	138	6	,	,	PUNCT
fbem-23445	138	7	special	special	ADJ
fbem-23445	138	8	attention	attention	NOUN
fbem-23445	138	9	needs	need	VERB
fbem-23445	138	10	to	to	PART
fbem-23445	138	11	be	be	AUX
fbem-23445	138	12	paid	pay	VERB
fbem-23445	138	13	to	to	ADP
fbem-23445	138	14	the	the	DET
fbem-23445	138	15	design	design	NOUN
fbem-23445	138	16	of	of	ADP
fbem-23445	138	17	data	datum	NOUN
fbem-23445	138	18	interfaces	interface	NOUN
fbem-23445	138	19	to	to	PART
fbem-23445	138	20	ensure	ensure	VERB
fbem-23445	138	21	seamless	seamless	ADJ
fbem-23445	138	22	integration	integration	NOUN
fbem-23445	138	23	with	with	ADP
fbem-23445	138	24	the	the	DET
fbem-23445	138	25	existing	exist	VERB
fbem-23445	138	26	e	e	NOUN
fbem-23445	138	27	-	-	NOUN
fbem-23445	138	28	commerce	commerce	NOUN
fbem-23445	138	29	systems	system	NOUN
fbem-23445	138	30	of	of	ADP
fbem-23445	138	31	the	the	DET
fbem-23445	138	32	three	three	NUM
fbem-23445	138	33	squirrels	squirrel	NOUN
fbem-23445	138	34	,	,	PUNCT
fbem-23445	138	35	and	and	CCONJ
fbem-23445	138	36	to	to	PART
fbem-23445	138	37	achieve	achieve	VERB
fbem-23445	138	38	automatic	automatic	ADJ
fbem-23445	138	39	synchronization	synchronization	NOUN
fbem-23445	138	40	and	and	CCONJ
fbem-23445	138	41	updating	updating	NOUN
fbem-23445	138	42	of	of	ADP
fbem-23445	138	43	data	datum	NOUN
fbem-23445	138	44	.	.	PUNCT
fbem-23445	139	1	the	the	DET
fbem-23445	139	2	cloud	cloud	ADJ
fbem-23445	139	3	audit	audit	NOUN
fbem-23445	139	4	platform	platform	NOUN
fbem-23445	139	5	should	should	AUX
fbem-23445	139	6	have	have	VERB
fbem-23445	139	7	high	high	ADJ
fbem-23445	139	8	scalability	scalability	NOUN
fbem-23445	139	9	and	and	CCONJ
fbem-23445	139	10	customizability	customizability	NOUN
fbem-23445	139	11	to	to	PART
fbem-23445	139	12	meet	meet	VERB
fbem-23445	139	13	the	the	DET
fbem-23445	139	14	personalized	personalize	VERB
fbem-23445	139	15	needs	need	NOUN
fbem-23445	139	16	of	of	ADP
fbem-23445	139	17	different	different	ADJ
fbem-23445	139	18	audit	audit	NOUN
fbem-23445	139	19	projects	project	NOUN
fbem-23445	139	20	.	.	PUNCT
fbem-23445	140	1	by	by	ADP
fbem-23445	140	2	introducing	introduce	VERB
fbem-23445	140	3	cloud	cloud	NOUN
fbem-23445	140	4	computing	computing	NOUN
fbem-23445	140	5	and	and	CCONJ
fbem-23445	140	6	artificial	artificial	ADJ
fbem-23445	140	7	intelligence	intelligence	NOUN
fbem-23445	140	8	technology	technology	NOUN
fbem-23445	140	9	,	,	PUNCT
fbem-23445	140	10	the	the	DET
fbem-23445	140	11	platform	platform	NOUN
fbem-23445	140	12	can	can	AUX
fbem-23445	140	13	automatically	automatically	ADV
fbem-23445	140	14	execute	execute	VERB
fbem-23445	140	15	some	some	DET
fbem-23445	140	16	audit	audit	NOUN
fbem-23445	140	17	procedures	procedure	NOUN
fbem-23445	140	18	,	,	PUNCT
fbem-23445	140	19	such	such	ADJ
fbem-23445	140	20	as	as	ADP
fbem-23445	140	21	data	data	NOUN
fbem-23445	140	22	verification	verification	NOUN
fbem-23445	140	23	,	,	PUNCT
fbem-23445	140	24	anomaly	anomaly	NOUN
fbem-23445	140	25	identification	identification	NOUN
fbem-23445	140	26	,	,	PUNCT
fbem-23445	140	27	etc	etc	X
fbem-23445	140	28	.	.	X
fbem-23445	140	29	,	,	PUNCT
fbem-23445	140	30	reducing	reduce	VERB
fbem-23445	140	31	the	the	DET
fbem-23445	140	32	workload	workload	NOUN
fbem-23445	140	33	of	of	ADP
fbem-23445	140	34	auditors	auditor	NOUN
fbem-23445	140	35	and	and	CCONJ
fbem-23445	140	36	improving	improve	VERB
fbem-23445	140	37	audit	audit	NOUN
fbem-23445	140	38	efficiency	efficiency	NOUN
fbem-23445	140	39	.	.	PUNCT
fbem-23445	141	1	in	in	ADP
fbem-23445	141	2	the	the	DET
fbem-23445	141	3	process	process	NOUN
fbem-23445	141	4	of	of	ADP
fbem-23445	141	5	platform	platform	NOUN
fbem-23445	141	6	operation	operation	NOUN
fbem-23445	141	7	,	,	PUNCT
fbem-23445	141	8	it	it	PRON
fbem-23445	141	9	is	be	AUX
fbem-23445	141	10	necessary	necessary	ADJ
fbem-23445	141	11	to	to	PART
fbem-23445	141	12	strengthen	strengthen	VERB
fbem-23445	141	13	data	datum	NOUN
fbem-23445	141	14	security	security	NOUN
fbem-23445	141	15	and	and	CCONJ
fbem-23445	141	16	privacy	privacy	NOUN
fbem-23445	141	17	protection	protection	NOUN
fbem-23445	141	18	to	to	PART
fbem-23445	141	19	ensure	ensure	VERB
fbem-23445	141	20	the	the	DET
fbem-23445	141	21	integrity	integrity	NOUN
fbem-23445	141	22	and	and	CCONJ
fbem-23445	141	23	confidentiality	confidentiality	NOUN
fbem-23445	141	24	of	of	ADP
fbem-23445	141	25	audit	audit	NOUN
fbem-23445	141	26	data	datum	NOUN
fbem-23445	141	27	.	.	PUNCT
fbem-23445	142	1	by	by	ADP
fbem-23445	142	2	adopting	adopt	VERB
fbem-23445	142	3	advanced	advanced	ADJ
fbem-23445	142	4	encryption	encryption	NOUN
fbem-23445	142	5	technology	technology	NOUN
fbem-23445	142	6	and	and	CCONJ
fbem-23445	142	7	access	access	NOUN
fbem-23445	142	8	control	control	NOUN
fbem-23445	142	9	strategies	strategy	NOUN
fbem-23445	142	10	,	,	PUNCT
fbem-23445	142	11	data	datum	NOUN
fbem-23445	142	12	leakage	leakage	NOUN
fbem-23445	142	13	and	and	CCONJ
fbem-23445	142	14	illegal	illegal	ADJ
fbem-23445	142	15	access	access	NOUN
fbem-23445	142	16	are	be	AUX
fbem-23445	142	17	prevented	prevent	VERB
fbem-23445	142	18	,	,	PUNCT
fbem-23445	142	19	providing	provide	VERB
fbem-23445	142	20	strong	strong	ADJ
fbem-23445	142	21	guarantees	guarantee	NOUN
fbem-23445	142	22	for	for	ADP
fbem-23445	142	23	the	the	DET
fbem-23445	142	24	smooth	smooth	ADJ
fbem-23445	142	25	progress	progress	NOUN
fbem-23445	142	26	of	of	ADP
fbem-23445	142	27	audit	audit	NOUN
fbem-23445	142	28	work	work	NOUN
fbem-23445	142	29	.	.	PUNCT
fbem-23445	143	1	4.2	4.2	NUM
fbem-23445	143	2	.	.	PUNCT
fbem-23445	144	1	strengthening	strengthen	VERB
fbem-23445	144	2	the	the	DET
fbem-23445	144	3	assessment	assessment	NOUN
fbem-23445	144	4	of	of	ADP
fbem-23445	144	5	significant	significant	ADJ
fbem-23445	144	6	misstatement	misstatement	NOUN
fbem-23445	144	7	risks	risk	NOUN
fbem-23445	144	8	through	through	ADP
fbem-23445	144	9	big	big	ADJ
fbem-23445	144	10	data	datum	NOUN
fbem-23445	144	11	tools	tool	NOUN
fbem-23445	144	12	we	we	PRON
fbem-23445	144	13	need	need	VERB
fbem-23445	144	14	to	to	PART
fbem-23445	144	15	fully	fully	ADV
fbem-23445	144	16	utilize	utilize	VERB
fbem-23445	144	17	big	big	ADJ
fbem-23445	144	18	data	datum	NOUN
fbem-23445	144	19	methods	method	NOUN
fbem-23445	144	20	for	for	ADP
fbem-23445	144	21	risk	risk	NOUN
fbem-23445	144	22	assessment	assessment	NOUN
fbem-23445	144	23	and	and	CCONJ
fbem-23445	144	24	early	early	ADJ
fbem-23445	144	25	warning	warning	NOUN
fbem-23445	144	26	regarding	regard	VERB
fbem-23445	144	27	the	the	DET
fbem-23445	144	28	potential	potential	ADJ
fbem-23445	144	29	significant	significant	ADJ
fbem-23445	144	30	misstatement	misstatement	ADJ
fbem-23445	144	31	risks	risk	NOUN
fbem-23445	144	32	of	of	ADP
fbem-23445	144	33	the	the	DET
fbem-23445	144	34	three	three	NUM
fbem-23445	144	35	squirrels	squirrel	NOUN
fbem-23445	144	36	in	in	ADP
fbem-23445	144	37	terms	term	NOUN
fbem-23445	144	38	of	of	ADP
fbem-23445	144	39	revenue	revenue	NOUN
fbem-23445	144	40	recognition	recognition	NOUN
fbem-23445	144	41	timing	timing	NOUN
fbem-23445	144	42	,	,	PUNCT
fbem-23445	144	43	brushing	brushing	NOUN
fbem-23445	144	44	behavior	behavior	NOUN
fbem-23445	144	45	,	,	PUNCT
fbem-23445	144	46	promotional	promotional	ADJ
fbem-23445	144	47	activities	activity	NOUN
fbem-23445	144	48	,	,	PUNCT
fbem-23445	144	49	and	and	CCONJ
fbem-23445	144	50	other	other	ADJ
fbem-23445	144	51	aspects	aspect	NOUN
fbem-23445	144	52	.	.	PUNCT
fbem-23445	145	1	firstly	firstly	ADV
fbem-23445	145	2	,	,	PUNCT
fbem-23445	145	3	by	by	ADP
fbem-23445	145	4	collecting	collect	VERB
fbem-23445	145	5	and	and	CCONJ
fbem-23445	145	6	analyzing	analyze	VERB
fbem-23445	145	7	historical	historical	ADJ
fbem-23445	145	8	transaction	transaction	NOUN
fbem-23445	145	9	data	datum	NOUN
fbem-23445	145	10	,	,	PUNCT
fbem-23445	145	11	user	user	NOUN
fbem-23445	145	12	behavior	behavior	PROPN
fbem-23445	145	13	data	data	PROPN
fbem-23445	145	14	,	,	PUNCT
fbem-23445	145	15	etc	etc	X
fbem-23445	145	16	.	.	X
fbem-23445	145	17	,	,	PUNCT
fbem-23445	145	18	a	a	DET
fbem-23445	145	19	risk	risk	NOUN
fbem-23445	145	20	assessment	assessment	NOUN
fbem-23445	145	21	model	model	NOUN
fbem-23445	145	22	is	be	AUX
fbem-23445	145	23	established	establish	VERB
fbem-23445	145	24	to	to	PART
fbem-23445	145	25	identify	identify	VERB
fbem-23445	145	26	and	and	CCONJ
fbem-23445	145	27	quantify	quantify	VERB
fbem-23445	145	28	potential	potential	ADJ
fbem-23445	145	29	risk	risk	NOUN
fbem-23445	145	30	points	point	NOUN
fbem-23445	145	31	.	.	PUNCT
fbem-23445	146	1	secondly	secondly	ADV
fbem-23445	146	2	,	,	PUNCT
fbem-23445	146	3	utilizing	utilize	VERB
fbem-23445	146	4	big	big	ADJ
fbem-23445	146	5	data	datum	NOUN
fbem-23445	146	6	technology	technology	NOUN
fbem-23445	146	7	for	for	ADP
fbem-23445	146	8	real	real	ADJ
fbem-23445	146	9	-	-	PUNCT
fbem-23445	146	10	time	time	NOUN
fbem-23445	146	11	monitoring	monitoring	NOUN
fbem-23445	146	12	and	and	CCONJ
fbem-23445	146	13	early	early	ADJ
fbem-23445	146	14	warning	warning	NOUN
fbem-23445	146	15	of	of	ADP
fbem-23445	146	16	transaction	transaction	NOUN
fbem-23445	146	17	data	datum	NOUN
fbem-23445	146	18	.	.	PUNCT
fbem-23445	147	1	by	by	ADP
fbem-23445	147	2	setting	set	VERB
fbem-23445	147	3	reasonable	reasonable	ADJ
fbem-23445	147	4	thresholds	threshold	NOUN
fbem-23445	147	5	and	and	CCONJ
fbem-23445	147	6	rules	rule	NOUN
fbem-23445	147	7	,	,	PUNCT
fbem-23445	147	8	abnormal	abnormal	ADJ
fbem-23445	147	9	transactions	transaction	NOUN
fbem-23445	147	10	can	can	AUX
fbem-23445	147	11	be	be	AUX
fbem-23445	147	12	automatically	automatically	ADV
fbem-23445	147	13	identified	identify	VERB
fbem-23445	147	14	and	and	CCONJ
fbem-23445	147	15	marked	mark	VERB
fbem-23445	147	16	for	for	ADP
fbem-23445	147	17	timely	timely	ADJ
fbem-23445	147	18	intervention	intervention	NOUN
fbem-23445	147	19	and	and	CCONJ
fbem-23445	147	20	handling	handling	NOUN
fbem-23445	147	21	by	by	ADP
fbem-23445	147	22	auditors	auditor	NOUN
fbem-23445	147	23	.	.	PUNCT
fbem-23445	148	1	in	in	ADP
fbem-23445	148	2	addition	addition	NOUN
fbem-23445	148	3	,	,	PUNCT
fbem-23445	148	4	big	big	ADJ
fbem-23445	148	5	data	datum	NOUN
fbem-23445	148	6	technology	technology	NOUN
fbem-23445	148	7	can	can	AUX
fbem-23445	148	8	be	be	AUX
fbem-23445	148	9	used	use	VERB
fbem-23445	148	10	to	to	PART
fbem-23445	148	11	evaluate	evaluate	VERB
fbem-23445	148	12	the	the	DET
fbem-23445	148	13	effectiveness	effectiveness	NOUN
fbem-23445	148	14	of	of	ADP
fbem-23445	148	15	promotional	promotional	ADJ
fbem-23445	148	16	activities	activity	NOUN
fbem-23445	148	17	and	and	CCONJ
fbem-23445	148	18	prevent	prevent	VERB
fbem-23445	148	19	the	the	DET
fbem-23445	148	20	risk	risk	NOUN
fbem-23445	148	21	of	of	ADP
fbem-23445	148	22	revenue	revenue	NOUN
fbem-23445	148	23	recognition	recognition	NOUN
fbem-23445	148	24	caused	cause	VERB
fbem-23445	148	25	by	by	ADP
fbem-23445	148	26	improper	improper	ADJ
fbem-23445	148	27	promotional	promotional	ADJ
fbem-23445	148	28	activities	activity	NOUN
fbem-23445	148	29	.	.	PUNCT
fbem-23445	149	1	establishing	establish	VERB
fbem-23445	149	2	a	a	DET
fbem-23445	149	3	risk	risk	NOUN
fbem-23445	149	4	information	information	NOUN
fbem-23445	149	5	sharing	sharing	NOUN
fbem-23445	149	6	mechanism	mechanism	NOUN
fbem-23445	149	7	is	be	AUX
fbem-23445	149	8	also	also	ADV
fbem-23445	149	9	crucial	crucial	ADJ
fbem-23445	149	10	,	,	PUNCT
fbem-23445	149	11	as	as	SCONJ
fbem-23445	149	12	it	it	PRON
fbem-23445	149	13	can	can	AUX
fbem-23445	149	14	strengthen	strengthen	VERB
fbem-23445	149	15	cooperation	cooperation	NOUN
fbem-23445	149	16	and	and	CCONJ
fbem-23445	149	17	communication	communication	NOUN
fbem-23445	149	18	with	with	ADP
fbem-23445	149	19	other	other	ADJ
fbem-23445	149	20	e	e	PROPN
fbem-23445	149	21	-	-	NOUN
fbem-23445	149	22	commerce	commerce	NOUN
fbem-23445	149	23	platforms	platform	NOUN
fbem-23445	149	24	,	,	PUNCT
fbem-23445	149	25	financial	financial	ADJ
fbem-23445	149	26	institutions	institution	NOUN
fbem-23445	149	27	,	,	PUNCT
fbem-23445	149	28	etc	etc	X
fbem-23445	149	29	.	.	X
fbem-23445	149	30	by	by	ADP
fbem-23445	149	31	sharing	share	VERB
fbem-23445	149	32	risk	risk	NOUN
fbem-23445	149	33	information	information	NOUN
fbem-23445	149	34	and	and	CCONJ
fbem-23445	149	35	lessons	lesson	NOUN
fbem-23445	149	36	learned	learn	VERB
fbem-23445	149	37	,	,	PUNCT
fbem-23445	149	38	we	we	PRON
fbem-23445	149	39	can	can	AUX
fbem-23445	149	40	jointly	jointly	ADV
fbem-23445	149	41	improve	improve	VERB
fbem-23445	149	42	our	our	PRON
fbem-23445	149	43	risk	risk	NOUN
fbem-23445	149	44	prevention	prevention	NOUN
fbem-23445	149	45	and	and	CCONJ
fbem-23445	149	46	control	control	NOUN
fbem-23445	149	47	capabilities	capability	NOUN
fbem-23445	149	48	for	for	ADP
fbem-23445	149	49	the	the	DET
fbem-23445	149	50	entire	entire	ADJ
fbem-23445	149	51	e	e	NOUN
fbem-23445	149	52	-	-	NOUN
fbem-23445	149	53	commerce	commerce	NOUN
fbem-23445	149	54	industry	industry	NOUN
fbem-23445	149	55	.	.	PUNCT
fbem-23445	150	1	4.3	4.3	NUM
fbem-23445	150	2	.	.	PUNCT
fbem-23445	151	1	adapt	adapt	VERB
fbem-23445	151	2	to	to	ADP
fbem-23445	151	3	big	big	ADJ
fbem-23445	151	4	data	datum	NOUN
fbem-23445	151	5	technology	technology	NOUN
fbem-23445	151	6	and	and	CCONJ
fbem-23445	151	7	upgrade	upgrade	VERB
fbem-23445	151	8	audit	audit	NOUN
fbem-23445	151	9	software	software	NOUN
fbem-23445	151	10	in	in	ADP
fbem-23445	151	11	order	order	NOUN
fbem-23445	151	12	to	to	PART
fbem-23445	151	13	address	address	VERB
fbem-23445	151	14	the	the	DET
fbem-23445	151	15	issue	issue	NOUN
fbem-23445	151	16	of	of	ADP
fbem-23445	151	17	lagging	lag	VERB
fbem-23445	151	18	e	e	PROPN
fbem-23445	151	19	-	-	NOUN
fbem-23445	151	20	commerce	commerce	NOUN
fbem-23445	151	21	revenue	revenue	NOUN
fbem-23445	151	22	audit	audit	NOUN
fbem-23445	151	23	software	software	NOUN
fbem-23445	151	24	and	and	CCONJ
fbem-23445	151	25	technology	technology	NOUN
fbem-23445	151	26	,	,	PUNCT
fbem-23445	151	27	it	it	PRON
fbem-23445	151	28	is	be	AUX
fbem-23445	151	29	necessary	necessary	ADJ
fbem-23445	151	30	to	to	PART
fbem-23445	151	31	actively	actively	ADV
fbem-23445	151	32	adapt	adapt	VERB
fbem-23445	151	33	big	big	ADJ
fbem-23445	151	34	data	datum	NOUN
fbem-23445	151	35	technology	technology	NOUN
fbem-23445	151	36	to	to	PART
fbem-23445	151	37	upgrade	upgrade	VERB
fbem-23445	151	38	audit	audit	NOUN
fbem-23445	151	39	software	software	NOUN
fbem-23445	151	40	.	.	PUNCT
fbem-23445	152	1	the	the	DET
fbem-23445	152	2	new	new	ADJ
fbem-23445	152	3	audit	audit	NOUN
fbem-23445	152	4	software	software	NOUN
fbem-23445	152	5	should	should	AUX
fbem-23445	152	6	have	have	VERB
fbem-23445	152	7	strong	strong	ADJ
fbem-23445	152	8	data	datum	NOUN
fbem-23445	152	9	processing	processing	NOUN
fbem-23445	152	10	and	and	CCONJ
fbem-23445	152	11	analysis	analysis	NOUN
fbem-23445	152	12	capabilities	capability	NOUN
fbem-23445	152	13	,	,	PUNCT
fbem-23445	152	14	and	and	CCONJ
fbem-23445	152	15	be	be	AUX
fbem-23445	152	16	able	able	ADJ
fbem-23445	152	17	to	to	PART
fbem-23445	152	18	support	support	VERB
fbem-23445	152	19	rapid	rapid	ADJ
fbem-23445	152	20	processing	processing	NOUN
fbem-23445	152	21	and	and	CCONJ
fbem-23445	152	22	analysis	analysis	NOUN
fbem-23445	152	23	of	of	ADP
fbem-23445	152	24	large	large	ADJ
fbem-23445	152	25	-	-	PUNCT
fbem-23445	152	26	scale	scale	NOUN
fbem-23445	152	27	data	datum	NOUN
fbem-23445	152	28	.	.	PUNCT
fbem-23445	153	1	by	by	ADP
fbem-23445	153	2	introducing	introduce	VERB
fbem-23445	153	3	advanced	advanced	ADJ
fbem-23445	153	4	technologies	technology	NOUN
fbem-23445	153	5	such	such	ADJ
fbem-23445	153	6	as	as	ADP
fbem-23445	153	7	distributed	distribute	VERB
fbem-23445	153	8	computing	computing	NOUN
fbem-23445	153	9	and	and	CCONJ
fbem-23445	153	10	data	datum	NOUN
fbem-23445	153	11	mining	mining	NOUN
fbem-23445	153	12	,	,	PUNCT
fbem-23445	153	13	in	in	ADP
fbem-23445	153	14	-	-	PUNCT
fbem-23445	153	15	depth	depth	NOUN
fbem-23445	153	16	analysis	analysis	NOUN
fbem-23445	153	17	and	and	CCONJ
fbem-23445	153	18	mining	mining	NOUN
fbem-23445	153	19	of	of	ADP
fbem-23445	153	20	massive	massive	ADJ
fbem-23445	153	21	transaction	transaction	NOUN
fbem-23445	153	22	data	datum	NOUN
fbem-23445	153	23	can	can	AUX
fbem-23445	153	24	be	be	AUX
fbem-23445	153	25	achieved	achieve	VERB
fbem-23445	153	26	.	.	PUNCT
fbem-23445	154	1	the	the	DET
fbem-23445	154	2	new	new	ADJ
fbem-23445	154	3	audit	audit	NOUN
fbem-23445	154	4	software	software	NOUN
fbem-23445	154	5	should	should	AUX
fbem-23445	154	6	have	have	VERB
fbem-23445	154	7	highly	highly	ADV
fbem-23445	154	8	automated	automate	VERB
fbem-23445	154	9	features	feature	NOUN
fbem-23445	154	10	.	.	PUNCT
fbem-23445	155	1	through	through	ADP
fbem-23445	155	2	preset	preset	ADJ
fbem-23445	155	3	audit	audit	NOUN
fbem-23445	155	4	rules	rule	NOUN
fbem-23445	155	5	and	and	CCONJ
fbem-23445	155	6	algorithms	algorithm	NOUN
fbem-23445	155	7	,	,	PUNCT
fbem-23445	155	8	the	the	DET
fbem-23445	155	9	software	software	NOUN
fbem-23445	155	10	can	can	AUX
fbem-23445	155	11	automatically	automatically	ADV
fbem-23445	155	12	execute	execute	VERB
fbem-23445	155	13	some	some	DET
fbem-23445	155	14	audit	audit	NOUN
fbem-23445	155	15	procedures	procedure	NOUN
fbem-23445	155	16	,	,	PUNCT
fbem-23445	155	17	such	such	ADJ
fbem-23445	155	18	as	as	ADP
fbem-23445	155	19	data	datum	NOUN
fbem-23445	155	20	validation	validation	NOUN
fbem-23445	155	21	,	,	PUNCT
fbem-23445	155	22	anomaly	anomaly	NOUN
fbem-23445	155	23	recognition	recognition	NOUN
fbem-23445	155	24	,	,	PUNCT
fbem-23445	155	25	etc	etc	X
fbem-23445	155	26	.	.	X
fbem-23445	156	1	this	this	PRON
fbem-23445	156	2	can	can	AUX
fbem-23445	156	3	not	not	PART
fbem-23445	156	4	only	only	ADV
fbem-23445	156	5	reduce	reduce	VERB
fbem-23445	156	6	the	the	DET
fbem-23445	156	7	workload	workload	NOUN
fbem-23445	156	8	of	of	ADP
fbem-23445	156	9	auditors	auditor	NOUN
fbem-23445	156	10	,	,	PUNCT
fbem-23445	156	11	but	but	CCONJ
fbem-23445	156	12	also	also	ADV
fbem-23445	156	13	improve	improve	VERB
fbem-23445	156	14	the	the	DET
fbem-23445	156	15	accuracy	accuracy	NOUN
fbem-23445	156	16	and	and	CCONJ
fbem-23445	156	17	efficiency	efficiency	NOUN
fbem-23445	156	18	of	of	ADP
fbem-23445	156	19	audit	audit	NOUN
fbem-23445	156	20	work	work	NOUN
fbem-23445	156	21	.	.	PUNCT
fbem-23445	157	1	the	the	DET
fbem-23445	157	2	new	new	ADJ
fbem-23445	157	3	audit	audit	NOUN
fbem-23445	157	4	software	software	NOUN
fbem-23445	157	5	should	should	AUX
fbem-23445	157	6	also	also	ADV
fbem-23445	157	7	have	have	VERB
fbem-23445	157	8	good	good	ADJ
fbem-23445	157	9	scalability	scalability	NOUN
fbem-23445	157	10	and	and	CCONJ
fbem-23445	157	11	customizability	customizability	NOUN
fbem-23445	157	12	.	.	PUNCT
fbem-23445	158	1	based	base	VERB
fbem-23445	158	2	on	on	ADP
fbem-23445	158	3	the	the	DET
fbem-23445	158	4	specific	specific	ADJ
fbem-23445	158	5	needs	need	NOUN
fbem-23445	158	6	of	of	ADP
fbem-23445	158	7	the	the	DET
fbem-23445	158	8	three	three	NUM
fbem-23445	158	9	squirrels	squirrel	NOUN
fbem-23445	158	10	,	,	PUNCT
fbem-23445	158	11	we	we	PRON
fbem-23445	158	12	can	can	AUX
fbem-23445	158	13	personalize	personalize	VERB
fbem-23445	158	14	and	and	CCONJ
fbem-23445	158	15	develop	develop	VERB
fbem-23445	158	16	the	the	DET
fbem-23445	158	17	software	software	NOUN
fbem-23445	158	18	to	to	PART
fbem-23445	158	19	meet	meet	VERB
fbem-23445	158	20	the	the	DET
fbem-23445	158	21	special	special	ADJ
fbem-23445	158	22	needs	need	NOUN
fbem-23445	158	23	of	of	ADP
fbem-23445	158	24	different	different	ADJ
fbem-23445	158	25	audit	audit	NOUN
fbem-23445	158	26	projects	project	NOUN
fbem-23445	158	27	.	.	PUNCT
fbem-23445	159	1	at	at	ADP
fbem-23445	159	2	the	the	DET
fbem-23445	159	3	same	same	ADJ
fbem-23445	159	4	time	time	NOUN
fbem-23445	159	5	,	,	PUNCT
fbem-23445	159	6	we	we	PRON
fbem-23445	159	7	also	also	ADV
fbem-23445	159	8	need	need	VERB
fbem-23445	159	9	to	to	PART
fbem-23445	159	10	pay	pay	VERB
fbem-23445	159	11	attention	attention	NOUN
fbem-23445	159	12	to	to	ADP
fbem-23445	159	13	the	the	DET
fbem-23445	159	14	usability	usability	NOUN
fbem-23445	159	15	and	and	CCONJ
fbem-23445	159	16	user	user	NOUN
fbem-23445	159	17	experience	experience	NOUN
fbem-23445	159	18	of	of	ADP
fbem-23445	159	19	the	the	DET
fbem-23445	159	20	software	software	NOUN
fbem-23445	159	21	to	to	PART
fbem-23445	159	22	ensure	ensure	VERB
fbem-23445	159	23	that	that	SCONJ
fbem-23445	159	24	auditors	auditor	NOUN
fbem-23445	159	25	can	can	AUX
fbem-23445	159	26	easily	easily	ADV
fbem-23445	159	27	get	get	AUX
fbem-23445	159	28	started	start	VERB
fbem-23445	159	29	and	and	CCONJ
fbem-23445	159	30	use	use	VERB
fbem-23445	159	31	it	it	PRON
fbem-23445	159	32	efficiently	efficiently	ADV
fbem-23445	159	33	.	.	PUNCT
fbem-23445	160	1	4.4	4.4	NUM
fbem-23445	160	2	.	.	PUNCT
fbem-23445	160	3	adapting	adapt	VERB
fbem-23445	160	4	to	to	ADP
fbem-23445	160	5	the	the	DET
fbem-23445	160	6	development	development	NOUN
fbem-23445	160	7	trend	trend	NOUN
fbem-23445	160	8	of	of	ADP
fbem-23445	160	9	information	information	NOUN
fbem-23445	160	10	technology	technology	NOUN
fbem-23445	160	11	and	and	CCONJ
fbem-23445	160	12	optimizing	optimize	VERB
fbem-23445	160	13	audit	audit	NOUN
fbem-23445	160	14	methods	method	NOUN
fbem-23445	160	15	with	with	ADP
fbem-23445	160	16	the	the	DET
fbem-23445	160	17	continuous	continuous	ADJ
fbem-23445	160	18	development	development	NOUN
fbem-23445	160	19	of	of	ADP
fbem-23445	160	20	information	information	NOUN
fbem-23445	160	21	technology	technology	NOUN
fbem-23445	160	22	,	,	PUNCT
fbem-23445	160	23	the	the	DET
fbem-23445	160	24	business	business	NOUN
fbem-23445	160	25	models	model	NOUN
fbem-23445	160	26	and	and	CCONJ
fbem-23445	160	27	data	datum	NOUN
fbem-23445	160	28	structures	structure	NOUN
fbem-23445	160	29	of	of	ADP
fbem-23445	160	30	ecommerce	ecommerce	NOUN
fbem-23445	160	31	enterprises	enterprise	NOUN
fbem-23445	160	32	are	be	AUX
fbem-23445	160	33	also	also	ADV
fbem-23445	160	34	constantly	constantly	ADV
fbem-23445	160	35	changing	change	VERB
fbem-23445	160	36	.	.	PUNCT
fbem-23445	161	1	in	in	ADP
fbem-23445	161	2	order	order	NOUN
fbem-23445	161	3	to	to	PART
fbem-23445	161	4	maintain	maintain	VERB
fbem-23445	161	5	the	the	DET
fbem-23445	161	6	effectiveness	effectiveness	NOUN
fbem-23445	161	7	and	and	CCONJ
fbem-23445	161	8	adaptability	adaptability	NOUN
fbem-23445	161	9	of	of	ADP
fbem-23445	161	10	audit	audit	NOUN
fbem-23445	161	11	work	work	NOUN
fbem-23445	161	12	,	,	PUNCT
fbem-23445	161	13	it	it	PRON
fbem-23445	161	14	is	be	AUX
fbem-23445	161	15	necessary	necessary	ADJ
fbem-23445	161	16	to	to	PART
fbem-23445	161	17	adapt	adapt	VERB
fbem-23445	161	18	to	to	ADP
fbem-23445	161	19	the	the	DET
fbem-23445	161	20	trend	trend	NOUN
fbem-23445	161	21	of	of	ADP
fbem-23445	161	22	information	information	NOUN
fbem-23445	161	23	technology	technology	NOUN
fbem-23445	161	24	development	development	NOUN
fbem-23445	161	25	to	to	PART
fbem-23445	161	26	optimize	optimize	VERB
fbem-23445	161	27	audit	audit	NOUN
fbem-23445	161	28	methods	method	NOUN
fbem-23445	161	29	.	.	PUNCT
fbem-23445	162	1	firstly	firstly	ADV
fbem-23445	162	2	,	,	PUNCT
fbem-23445	162	3	strengthen	strengthen	VERB
fbem-23445	162	4	understanding	understanding	NOUN
fbem-23445	162	5	and	and	CCONJ
fbem-23445	162	6	research	research	NOUN
fbem-23445	162	7	on	on	ADP
fbem-23445	162	8	new	new	ADJ
fbem-23445	162	9	transaction	transaction	NOUN
fbem-23445	162	10	models	model	NOUN
fbem-23445	162	11	and	and	CCONJ
fbem-23445	162	12	payment	payment	NOUN
fbem-23445	162	13	methods	method	NOUN
fbem-23445	162	14	in	in	ADP
fbem-23445	162	15	the	the	DET
fbem-23445	162	16	e	e	PROPN
fbem-23445	162	17	-	-	PROPN
fbem-23445	162	18	commerce	commerce	NOUN
fbem-23445	162	19	environment	environment	NOUN
fbem-23445	162	20	.	.	PUNCT
fbem-23445	163	1	by	by	ADP
fbem-23445	163	2	gaining	gain	VERB
fbem-23445	163	3	a	a	DET
fbem-23445	163	4	deeper	deep	ADJ
fbem-23445	163	5	understanding	understanding	NOUN
fbem-23445	163	6	of	of	ADP
fbem-23445	163	7	the	the	DET
fbem-23445	163	8	characteristics	characteristic	NOUN
fbem-23445	163	9	and	and	CCONJ
fbem-23445	163	10	risk	risk	NOUN
fbem-23445	163	11	points	point	NOUN
fbem-23445	163	12	of	of	ADP
fbem-23445	163	13	these	these	DET
fbem-23445	163	14	new	new	ADJ
fbem-23445	163	15	transaction	transaction	NOUN
fbem-23445	163	16	models	model	NOUN
fbem-23445	163	17	and	and	CCONJ
fbem-23445	163	18	payment	payment	NOUN
fbem-23445	163	19	methods	method	NOUN
fbem-23445	163	20	,	,	PUNCT
fbem-23445	163	21	corresponding	correspond	VERB
fbem-23445	163	22	audit	audit	NOUN
fbem-23445	163	23	procedures	procedure	NOUN
fbem-23445	163	24	and	and	CCONJ
fbem-23445	163	25	strategies	strategy	NOUN
fbem-23445	163	26	can	can	AUX
fbem-23445	163	27	be	be	AUX
fbem-23445	163	28	developed	develop	VERB
fbem-23445	163	29	to	to	PART
fbem-23445	163	30	address	address	VERB
fbem-23445	163	31	these	these	DET
fbem-23445	163	32	challenges	challenge	NOUN
fbem-23445	163	33	.	.	PUNCT
fbem-23445	164	1	secondly	secondly	ADV
fbem-23445	164	2	,	,	PUNCT
fbem-23445	164	3	it	it	PRON
fbem-23445	164	4	is	be	AUX
fbem-23445	164	5	necessary	necessary	ADJ
fbem-23445	164	6	to	to	PART
fbem-23445	164	7	strengthen	strengthen	VERB
fbem-23445	164	8	the	the	DET
fbem-23445	164	9	audit	audit	NOUN
fbem-23445	164	10	of	of	ADP
fbem-23445	164	11	internal	internal	ADJ
fbem-23445	164	12	controls	control	NOUN
fbem-23445	164	13	in	in	ADP
fbem-23445	164	14	information	information	NOUN
fbem-23445	164	15	systems	system	NOUN
fbem-23445	164	16	.	.	PUNCT
fbem-23445	165	1	in	in	ADP
fbem-23445	165	2	the	the	DET
fbem-23445	165	3	e	e	PROPN
fbem-23445	165	4	-	-	PROPN
fbem-23445	165	5	commerce	commerce	NOUN
fbem-23445	165	6	environment	environment	NOUN
fbem-23445	165	7	,	,	PUNCT
fbem-23445	165	8	the	the	DET
fbem-23445	165	9	security	security	NOUN
fbem-23445	165	10	and	and	CCONJ
fbem-23445	165	11	stability	stability	NOUN
fbem-23445	165	12	of	of	ADP
fbem-23445	165	13	information	information	NOUN
fbem-23445	165	14	systems	system	NOUN
fbem-23445	165	15	are	be	AUX
fbem-23445	165	16	crucial	crucial	ADJ
fbem-23445	165	17	for	for	ADP
fbem-23445	165	18	the	the	DET
fbem-23445	165	19	normal	normal	ADJ
fbem-23445	165	20	operation	operation	NOUN
fbem-23445	165	21	of	of	ADP
fbem-23445	165	22	enterprises	enterprise	NOUN
fbem-23445	165	23	.	.	PUNCT
fbem-23445	166	1	therefore	therefore	ADV
fbem-23445	166	2	,	,	PUNCT
fbem-23445	166	3	we	we	PRON
fbem-23445	166	4	need	need	VERB
fbem-23445	166	5	to	to	PART
fbem-23445	166	6	conduct	conduct	VERB
fbem-23445	166	7	a	a	DET
fbem-23445	166	8	comprehensive	comprehensive	ADJ
fbem-23445	166	9	audit	audit	NOUN
fbem-23445	166	10	and	and	CCONJ
fbem-23445	166	11	evaluation	evaluation	NOUN
fbem-23445	166	12	of	of	ADP
fbem-23445	166	13	the	the	DET
fbem-23445	166	14	software	software	NOUN
fbem-23445	166	15	and	and	CCONJ
fbem-23445	166	16	hardware	hardware	NOUN
fbem-23445	166	17	programs	program	NOUN
fbem-23445	166	18	,	,	PUNCT
fbem-23445	166	19	network	network	NOUN
fbem-23445	166	20	security	security	NOUN
fbem-23445	166	21	measures	measure	NOUN
fbem-23445	166	22	,	,	PUNCT
fbem-23445	166	23	etc	etc	X
fbem-23445	166	24	.	.	X
fbem-23445	166	25	of	of	ADP
fbem-23445	166	26	the	the	DET
fbem-23445	166	27	information	information	NOUN
fbem-23445	166	28	system	system	NOUN
fbem-23445	166	29	to	to	PART
fbem-23445	166	30	ensure	ensure	VERB
fbem-23445	166	31	its	its	PRON
fbem-23445	166	32	stability	stability	NOUN
fbem-23445	166	33	and	and	CCONJ
fbem-23445	166	34	security	security	NOUN
fbem-23445	166	35	.	.	PUNCT
fbem-23445	167	1	in	in	ADP
fbem-23445	167	2	addition	addition	NOUN
fbem-23445	167	3	,	,	PUNCT
fbem-23445	167	4	it	it	PRON
fbem-23445	167	5	is	be	AUX
fbem-23445	167	6	necessary	necessary	ADJ
fbem-23445	167	7	to	to	PART
fbem-23445	167	8	pay	pay	VERB
fbem-23445	167	9	attention	attention	NOUN
fbem-23445	167	10	to	to	ADP
fbem-23445	167	11	the	the	DET
fbem-23445	167	12	application	application	NOUN
fbem-23445	167	13	and	and	CCONJ
fbem-23445	167	14	development	development	NOUN
fbem-23445	167	15	trends	trend	NOUN
fbem-23445	167	16	of	of	ADP
fbem-23445	167	17	new	new	ADJ
fbem-23445	167	18	technologies	technology	NOUN
fbem-23445	167	19	in	in	ADP
fbem-23445	167	20	the	the	DET
fbem-23445	167	21	field	field	NOUN
fbem-23445	167	22	of	of	ADP
fbem-23445	167	23	auditing	auditing	NOUN
fbem-23445	167	24	.	.	PUNCT
fbem-23445	168	1	for	for	ADP
fbem-23445	168	2	example	example	NOUN
fbem-23445	168	3	,	,	PUNCT
fbem-23445	168	4	blockchain	blockchain	PROPN
fbem-23445	168	5	technology	technology	PROPN
fbem-23445	168	6	has	have	VERB
fbem-23445	168	7	the	the	DET
fbem-23445	168	8	characteristics	characteristic	NOUN
fbem-23445	168	9	of	of	ADP
fbem-23445	168	10	decentralization	decentralization	NOUN
fbem-23445	168	11	and	and	CCONJ
fbem-23445	168	12	immutability	immutability	NOUN
fbem-23445	168	13	,	,	PUNCT
fbem-23445	168	14	which	which	PRON
fbem-23445	168	15	can	can	AUX
fbem-23445	168	16	provide	provide	VERB
fbem-23445	168	17	strong	strong	ADJ
fbem-23445	168	18	technical	technical	ADJ
fbem-23445	168	19	support	support	NOUN
fbem-23445	168	20	for	for	ADP
fbem-23445	168	21	e	e	NOUN
fbem-23445	168	22	-	-	NOUN
fbem-23445	168	23	commerce	commerce	NOUN
fbem-23445	168	24	auditing	auditing	NOUN
fbem-23445	168	25	.	.	PUNCT
fbem-23445	169	1	we	we	PRON
fbem-23445	169	2	can	can	AUX
fbem-23445	169	3	actively	actively	ADV
fbem-23445	169	4	explore	explore	VERB
fbem-23445	169	5	the	the	DET
fbem-23445	169	6	application	application	NOUN
fbem-23445	169	7	scenarios	scenario	NOUN
fbem-23445	169	8	38	38	NUM
fbem-23445	169	9	and	and	CCONJ
fbem-23445	169	10	solutions	solution	NOUN
fbem-23445	169	11	of	of	ADP
fbem-23445	169	12	blockchain	blockchain	PROPN
fbem-23445	169	13	technology	technology	PROPN
fbem-23445	169	14	in	in	ADP
fbem-23445	169	15	e	e	PROPN
fbem-23445	169	16	-	-	NOUN
fbem-23445	169	17	commerce	commerce	NOUN
fbem-23445	169	18	auditing	auditing	NOUN
fbem-23445	169	19	to	to	PART
fbem-23445	169	20	improve	improve	VERB
fbem-23445	169	21	the	the	DET
fbem-23445	169	22	efficiency	efficiency	NOUN
fbem-23445	169	23	and	and	CCONJ
fbem-23445	169	24	accuracy	accuracy	NOUN
fbem-23445	169	25	of	of	ADP
fbem-23445	169	26	auditing	auditing	NOUN
fbem-23445	169	27	work	work	NOUN
fbem-23445	169	28	.	.	PUNCT
fbem-23445	170	1	4.5	4.5	NUM
fbem-23445	170	2	.	.	PUNCT
fbem-23445	171	1	intensify	intensify	VERB
fbem-23445	171	2	the	the	DET
fbem-23445	171	3	cultivation	cultivation	NOUN
fbem-23445	171	4	of	of	ADP
fbem-23445	171	5	composite	composite	ADJ
fbem-23445	171	6	auditing	auditing	NOUN
fbem-23445	171	7	talents	talent	NOUN
fbem-23445	171	8	driven	drive	VERB
fbem-23445	171	9	by	by	ADP
fbem-23445	171	10	the	the	DET
fbem-23445	171	11	current	current	ADJ
fbem-23445	171	12	wave	wave	NOUN
fbem-23445	171	13	of	of	ADP
fbem-23445	171	14	big	big	ADJ
fbem-23445	171	15	data	datum	NOUN
fbem-23445	171	16	,	,	PUNCT
fbem-23445	171	17	the	the	DET
fbem-23445	171	18	rapid	rapid	ADJ
fbem-23445	171	19	development	development	NOUN
fbem-23445	171	20	of	of	ADP
fbem-23445	171	21	e	e	PROPN
fbem-23445	171	22	-	-	NOUN
fbem-23445	171	23	commerce	commerce	NOUN
fbem-23445	171	24	enterprises	enterprise	NOUN
fbem-23445	171	25	poses	pose	VERB
fbem-23445	171	26	new	new	ADJ
fbem-23445	171	27	challenges	challenge	NOUN
fbem-23445	171	28	to	to	ADP
fbem-23445	171	29	the	the	DET
fbem-23445	171	30	field	field	NOUN
fbem-23445	171	31	of	of	ADP
fbem-23445	171	32	auditing	auditing	NOUN
fbem-23445	171	33	,	,	PUNCT
fbem-23445	171	34	and	and	CCONJ
fbem-23445	171	35	there	there	PRON
fbem-23445	171	36	is	be	VERB
fbem-23445	171	37	an	an	DET
fbem-23445	171	38	urgent	urgent	ADJ
fbem-23445	171	39	need	need	NOUN
fbem-23445	171	40	for	for	ADP
fbem-23445	171	41	talents	talent	NOUN
fbem-23445	171	42	with	with	ADP
fbem-23445	171	43	expertise	expertise	NOUN
fbem-23445	171	44	in	in	ADP
fbem-23445	171	45	e	e	PROPN
fbem-23445	171	46	-	-	NOUN
fbem-23445	171	47	commerce	commerce	NOUN
fbem-23445	171	48	auditing	auditing	NOUN
fbem-23445	171	49	.	.	PUNCT
fbem-23445	172	1	the	the	DET
fbem-23445	172	2	ability	ability	NOUN
fbem-23445	172	3	of	of	ADP
fbem-23445	172	4	auditors	auditor	NOUN
fbem-23445	172	5	is	be	AUX
fbem-23445	172	6	directly	directly	ADV
fbem-23445	172	7	related	relate	VERB
fbem-23445	172	8	to	to	ADP
fbem-23445	172	9	the	the	DET
fbem-23445	172	10	quality	quality	NOUN
fbem-23445	172	11	and	and	CCONJ
fbem-23445	172	12	effectiveness	effectiveness	NOUN
fbem-23445	172	13	of	of	ADP
fbem-23445	172	14	audit	audit	NOUN
fbem-23445	172	15	work	work	NOUN
fbem-23445	172	16	,	,	PUNCT
fbem-23445	172	17	becoming	become	VERB
fbem-23445	172	18	a	a	DET
fbem-23445	172	19	decisive	decisive	ADJ
fbem-23445	172	20	factor	factor	NOUN
fbem-23445	172	21	.	.	PUNCT
fbem-23445	173	1	in	in	ADP
fbem-23445	173	2	order	order	NOUN
fbem-23445	173	3	to	to	PART
fbem-23445	173	4	reduce	reduce	VERB
fbem-23445	173	5	excessive	excessive	ADJ
fbem-23445	173	6	reliance	reliance	NOUN
fbem-23445	173	7	on	on	ADP
fbem-23445	173	8	external	external	ADJ
fbem-23445	173	9	experts	expert	NOUN
fbem-23445	173	10	and	and	CCONJ
fbem-23445	173	11	unnecessary	unnecessary	ADJ
fbem-23445	173	12	communication	communication	NOUN
fbem-23445	173	13	costs	cost	NOUN
fbem-23445	173	14	,	,	PUNCT
fbem-23445	173	15	audit	audit	NOUN
fbem-23445	173	16	teams	team	NOUN
fbem-23445	173	17	should	should	AUX
fbem-23445	173	18	strive	strive	VERB
fbem-23445	173	19	to	to	PART
fbem-23445	173	20	reduce	reduce	VERB
fbem-23445	173	21	their	their	PRON
fbem-23445	173	22	reliance	reliance	NOUN
fbem-23445	173	23	on	on	ADP
fbem-23445	173	24	external	external	ADJ
fbem-23445	173	25	experts	expert	NOUN
fbem-23445	173	26	and	and	CCONJ
fbem-23445	173	27	enhance	enhance	VERB
fbem-23445	173	28	their	their	PRON
fbem-23445	173	29	independence	independence	NOUN
fbem-23445	173	30	and	and	CCONJ
fbem-23445	173	31	professionalism	professionalism	NOUN
fbem-23445	173	32	.	.	PUNCT
fbem-23445	174	1	given	give	VERB
fbem-23445	174	2	the	the	DET
fbem-23445	174	3	lack	lack	NOUN
fbem-23445	174	4	of	of	ADP
fbem-23445	174	5	dedicated	dedicated	ADJ
fbem-23445	174	6	e	e	NOUN
fbem-23445	174	7	-	-	NOUN
fbem-23445	174	8	commerce	commerce	NOUN
fbem-23445	174	9	auditors	auditor	NOUN
fbem-23445	174	10	in	in	ADP
fbem-23445	174	11	the	the	DET
fbem-23445	174	12	current	current	ADJ
fbem-23445	174	13	audit	audit	NOUN
fbem-23445	174	14	team	team	NOUN
fbem-23445	174	15	,	,	PUNCT
fbem-23445	174	16	and	and	CCONJ
fbem-23445	174	17	the	the	DET
fbem-23445	174	18	varying	vary	VERB
fbem-23445	174	19	levels	level	NOUN
fbem-23445	174	20	of	of	ADP
fbem-23445	174	21	understanding	understanding	NOUN
fbem-23445	174	22	of	of	ADP
fbem-23445	174	23	the	the	DET
fbem-23445	174	24	audited	audit	VERB
fbem-23445	174	25	entity	entity	NOUN
fbem-23445	174	26	's	's	PART
fbem-23445	174	27	business	business	NOUN
fbem-23445	174	28	areas	area	NOUN
fbem-23445	174	29	among	among	ADP
fbem-23445	174	30	auditors	auditor	NOUN
fbem-23445	174	31	,	,	PUNCT
fbem-23445	174	32	it	it	PRON
fbem-23445	174	33	is	be	AUX
fbem-23445	174	34	particularly	particularly	ADV
fbem-23445	174	35	important	important	ADJ
fbem-23445	174	36	to	to	PART
fbem-23445	174	37	strengthen	strengthen	VERB
fbem-23445	174	38	the	the	DET
fbem-23445	174	39	training	training	NOUN
fbem-23445	174	40	of	of	ADP
fbem-23445	174	41	specialized	specialized	ADJ
fbem-23445	174	42	audit	audit	NOUN
fbem-23445	174	43	talents	talent	NOUN
fbem-23445	174	44	.	.	PUNCT
fbem-23445	175	1	therefore	therefore	ADV
fbem-23445	175	2	,	,	PUNCT
fbem-23445	175	3	it	it	PRON
fbem-23445	175	4	is	be	AUX
fbem-23445	175	5	necessary	necessary	ADJ
fbem-23445	175	6	to	to	PART
fbem-23445	175	7	start	start	VERB
fbem-23445	175	8	from	from	ADP
fbem-23445	175	9	multiple	multiple	ADJ
fbem-23445	175	10	aspects	aspect	NOUN
fbem-23445	175	11	to	to	PART
fbem-23445	175	12	provide	provide	VERB
fbem-23445	175	13	solid	solid	ADJ
fbem-23445	175	14	talent	talent	NOUN
fbem-23445	175	15	support	support	NOUN
fbem-23445	175	16	for	for	ADP
fbem-23445	175	17	the	the	DET
fbem-23445	175	18	efficient	efficient	ADJ
fbem-23445	175	19	implementation	implementation	NOUN
fbem-23445	175	20	of	of	ADP
fbem-23445	175	21	audit	audit	NOUN
fbem-23445	175	22	work	work	NOUN
fbem-23445	175	23	.	.	PUNCT
fbem-23445	176	1	in	in	ADP
fbem-23445	176	2	terms	term	NOUN
fbem-23445	176	3	of	of	ADP
fbem-23445	176	4	personnel	personnel	NOUN
fbem-23445	176	5	training	training	NOUN
fbem-23445	176	6	,	,	PUNCT
fbem-23445	176	7	in	in	ADP
fbem-23445	176	8	addition	addition	NOUN
fbem-23445	176	9	to	to	ADP
fbem-23445	176	10	ensuring	ensure	VERB
fbem-23445	176	11	that	that	SCONJ
fbem-23445	176	12	auditors	auditor	NOUN
fbem-23445	176	13	master	master	VERB
fbem-23445	176	14	basic	basic	ADJ
fbem-23445	176	15	audit	audit	NOUN
fbem-23445	176	16	professional	professional	ADJ
fbem-23445	176	17	knowledge	knowledge	NOUN
fbem-23445	176	18	,	,	PUNCT
fbem-23445	176	19	it	it	PRON
fbem-23445	176	20	is	be	AUX
fbem-23445	176	21	also	also	ADV
fbem-23445	176	22	necessary	necessary	ADJ
fbem-23445	176	23	to	to	PART
fbem-23445	176	24	strengthen	strengthen	VERB
fbem-23445	176	25	professional	professional	ADJ
fbem-23445	176	26	knowledge	knowledge	NOUN
fbem-23445	176	27	training	training	NOUN
fbem-23445	176	28	in	in	ADP
fbem-23445	176	29	the	the	DET
fbem-23445	176	30	e	e	PROPN
fbem-23445	176	31	-	-	NOUN
fbem-23445	176	32	commerce	commerce	NOUN
fbem-23445	176	33	field	field	NOUN
fbem-23445	176	34	,	,	PUNCT
fbem-23445	176	35	so	so	SCONJ
fbem-23445	176	36	that	that	SCONJ
fbem-23445	176	37	auditors	auditor	NOUN
fbem-23445	176	38	can	can	AUX
fbem-23445	176	39	keep	keep	VERB
fbem-23445	176	40	up	up	ADP
fbem-23445	176	41	with	with	ADP
fbem-23445	176	42	the	the	DET
fbem-23445	176	43	pace	pace	NOUN
fbem-23445	176	44	of	of	ADP
fbem-23445	176	45	the	the	DET
fbem-23445	176	46	times	time	NOUN
fbem-23445	176	47	,	,	PUNCT
fbem-23445	176	48	familiarize	familiarize	VERB
fbem-23445	176	49	themselves	themselves	PRON
fbem-23445	176	50	with	with	ADP
fbem-23445	176	51	audit	audit	NOUN
fbem-23445	176	52	processes	process	NOUN
fbem-23445	176	53	and	and	CCONJ
fbem-23445	176	54	technical	technical	ADJ
fbem-23445	176	55	requirements	requirement	NOUN
fbem-23445	176	56	in	in	ADP
fbem-23445	176	57	the	the	DET
fbem-23445	176	58	big	big	ADJ
fbem-23445	176	59	data	datum	NOUN
fbem-23445	176	60	environment	environment	NOUN
fbem-23445	176	61	.	.	PUNCT
fbem-23445	177	1	conclusion	conclusion	VERB
fbem-23445	177	2	the	the	DET
fbem-23445	177	3	e	e	NOUN
fbem-23445	177	4	-	-	NOUN
fbem-23445	177	5	commerce	commerce	NOUN
fbem-23445	177	6	industry	industry	NOUN
fbem-23445	177	7	is	be	AUX
fbem-23445	177	8	one	one	NUM
fbem-23445	177	9	of	of	ADP
fbem-23445	177	10	the	the	DET
fbem-23445	177	11	fastest	fast	ADV
fbem-23445	177	12	-	-	PUNCT
fbem-23445	177	13	growing	grow	VERB
fbem-23445	177	14	industries	industry	NOUN
fbem-23445	177	15	in	in	ADP
fbem-23445	177	16	recent	recent	ADJ
fbem-23445	177	17	years	year	NOUN
fbem-23445	177	18	,	,	PUNCT
fbem-23445	177	19	and	and	CCONJ
fbem-23445	177	20	in	in	ADP
fbem-23445	177	21	this	this	DET
fbem-23445	177	22	context	context	NOUN
fbem-23445	177	23	,	,	PUNCT
fbem-23445	177	24	e	e	NOUN
fbem-23445	177	25	-	-	NOUN
fbem-23445	177	26	commerce	commerce	NOUN
fbem-23445	177	27	platforms	platform	NOUN
fbem-23445	177	28	have	have	AUX
fbem-23445	177	29	gradually	gradually	ADV
fbem-23445	177	30	become	become	VERB
fbem-23445	177	31	the	the	DET
fbem-23445	177	32	main	main	ADJ
fbem-23445	177	33	retail	retail	ADJ
fbem-23445	177	34	channel	channel	NOUN
fbem-23445	177	35	for	for	ADP
fbem-23445	177	36	social	social	ADJ
fbem-23445	177	37	commodity	commodity	NOUN
fbem-23445	177	38	or	or	CCONJ
fbem-23445	177	39	service	service	NOUN
fbem-23445	177	40	transactions	transaction	NOUN
fbem-23445	177	41	,	,	PUNCT
fbem-23445	177	42	giving	give	VERB
fbem-23445	177	43	birth	birth	NOUN
fbem-23445	177	44	to	to	ADP
fbem-23445	177	45	multiple	multiple	ADJ
fbem-23445	177	46	listed	list	VERB
fbem-23445	177	47	e	e	NOUN
fbem-23445	177	48	-	-	NOUN
fbem-23445	177	49	commerce	commerce	NOUN
fbem-23445	177	50	companies	company	NOUN
fbem-23445	177	51	.	.	PUNCT
fbem-23445	178	1	this	this	DET
fbem-23445	178	2	article	article	NOUN
fbem-23445	178	3	takes	take	VERB
fbem-23445	178	4	three	three	NUM
fbem-23445	178	5	squirrels	squirrel	NOUN
fbem-23445	178	6	,	,	PUNCT
fbem-23445	178	7	a	a	DET
fbem-23445	178	8	listed	list	VERB
fbem-23445	178	9	retail	retail	ADJ
fbem-23445	178	10	e	e	PROPN
fbem-23445	178	11	-	-	PROPN
fbem-23445	178	12	commerce	commerce	NOUN
fbem-23445	178	13	company	company	NOUN
fbem-23445	178	14	,	,	PUNCT
fbem-23445	178	15	as	as	ADP
fbem-23445	178	16	an	an	DET
fbem-23445	178	17	example	example	NOUN
fbem-23445	178	18	.	.	PUNCT
fbem-23445	179	1	combining	combine	VERB
fbem-23445	179	2	the	the	DET
fbem-23445	179	3	characteristics	characteristic	NOUN
fbem-23445	179	4	of	of	ADP
fbem-23445	179	5	the	the	DET
fbem-23445	179	6	e	e	PROPN
fbem-23445	179	7	-	-	NOUN
fbem-23445	179	8	commerce	commerce	NOUN
fbem-23445	179	9	industry	industry	NOUN
fbem-23445	179	10	and	and	CCONJ
fbem-23445	179	11	the	the	DET
fbem-23445	179	12	current	current	ADJ
fbem-23445	179	13	situation	situation	NOUN
fbem-23445	179	14	of	of	ADP
fbem-23445	179	15	three	three	NUM
fbem-23445	179	16	squirrels	squirrel	NOUN
fbem-23445	179	17	ecommerce	ecommerce	NOUN
fbem-23445	179	18	business	business	NOUN
fbem-23445	179	19	,	,	PUNCT
fbem-23445	179	20	it	it	PRON
fbem-23445	179	21	specifically	specifically	ADV
fbem-23445	179	22	analyzes	analyze	VERB
fbem-23445	179	23	the	the	DET
fbem-23445	179	24	major	major	ADJ
fbem-23445	179	25	misstatement	misstatement	NOUN
fbem-23445	179	26	risks	risk	NOUN
fbem-23445	179	27	and	and	CCONJ
fbem-23445	179	28	inspection	inspection	NOUN
fbem-23445	179	29	risks	risk	NOUN
fbem-23445	179	30	that	that	PRON
fbem-23445	179	31	should	should	AUX
fbem-23445	179	32	be	be	AUX
fbem-23445	179	33	emphasized	emphasize	VERB
fbem-23445	179	34	in	in	ADP
fbem-23445	179	35	the	the	DET
fbem-23445	179	36	audit	audit	NOUN
fbem-23445	179	37	of	of	ADP
fbem-23445	179	38	three	three	NUM
fbem-23445	179	39	squirrels	squirrel	NOUN
fbem-23445	179	40	e	e	NOUN
fbem-23445	179	41	-	-	NOUN
fbem-23445	179	42	commerce	commerce	NOUN
fbem-23445	179	43	revenue	revenue	NOUN
fbem-23445	179	44	,	,	PUNCT
fbem-23445	179	45	and	and	CCONJ
fbem-23445	179	46	puts	put	VERB
fbem-23445	179	47	forward	forward	ADV
fbem-23445	179	48	specific	specific	ADJ
fbem-23445	179	49	suggestions	suggestion	NOUN
fbem-23445	179	50	for	for	ADP
fbem-23445	179	51	preventing	prevent	VERB
fbem-23445	179	52	revenue	revenue	NOUN
fbem-23445	179	53	audit	audit	NOUN
fbem-23445	179	54	risks	risk	NOUN
fbem-23445	179	55	in	in	ADP
fbem-23445	179	56	the	the	DET
fbem-23445	179	57	e	e	PROPN
fbem-23445	179	58	-	-	PROPN
fbem-23445	179	59	commerce	commerce	NOUN
fbem-23445	179	60	industry	industry	NOUN
fbem-23445	179	61	.	.	PUNCT
fbem-23445	180	1	firstly	firstly	ADV
fbem-23445	180	2	,	,	PUNCT
fbem-23445	180	3	in	in	ADP
fbem-23445	180	4	the	the	DET
fbem-23445	180	5	process	process	NOUN
fbem-23445	180	6	of	of	ADP
fbem-23445	180	7	auditing	audit	VERB
fbem-23445	180	8	the	the	DET
fbem-23445	180	9	revenue	revenue	NOUN
fbem-23445	180	10	of	of	ADP
fbem-23445	180	11	the	the	DET
fbem-23445	180	12	three	three	NUM
fbem-23445	180	13	squirrels	squirrel	NOUN
fbem-23445	180	14	e	e	NOUN
fbem-23445	180	15	-	-	NOUN
fbem-23445	180	16	commerce	commerce	NOUN
fbem-23445	180	17	,	,	PUNCT
fbem-23445	180	18	there	there	PRON
fbem-23445	180	19	are	be	VERB
fbem-23445	180	20	significant	significant	ADJ
fbem-23445	180	21	misstatement	misstatement	ADJ
fbem-23445	180	22	risks	risk	NOUN
fbem-23445	180	23	,	,	PUNCT
fbem-23445	180	24	including	include	VERB
fbem-23445	180	25	:	:	PUNCT
fbem-23445	180	26	the	the	DET
fbem-23445	180	27	risk	risk	NOUN
fbem-23445	180	28	of	of	ADP
fbem-23445	180	29	improper	improper	ADJ
fbem-23445	180	30	revenue	revenue	NOUN
fbem-23445	180	31	recognition	recognition	NOUN
fbem-23445	180	32	timing	timing	NOUN
fbem-23445	180	33	,	,	PUNCT
fbem-23445	180	34	the	the	DET
fbem-23445	180	35	risk	risk	NOUN
fbem-23445	180	36	of	of	ADP
fbem-23445	180	37	fictitious	fictitious	ADJ
fbem-23445	180	38	revenue	revenue	NOUN
fbem-23445	180	39	generated	generate	VERB
fbem-23445	180	40	by	by	ADP
fbem-23445	180	41	brushing	brush	VERB
fbem-23445	180	42	orders	order	NOUN
fbem-23445	180	43	,	,	PUNCT
fbem-23445	180	44	the	the	DET
fbem-23445	180	45	risk	risk	NOUN
fbem-23445	180	46	of	of	ADP
fbem-23445	180	47	revenue	revenue	NOUN
fbem-23445	180	48	amount	amount	NOUN
fbem-23445	180	49	recognition	recognition	NOUN
fbem-23445	180	50	caused	cause	VERB
fbem-23445	180	51	by	by	ADP
fbem-23445	180	52	promotional	promotional	ADJ
fbem-23445	180	53	activities	activity	NOUN
fbem-23445	180	54	,	,	PUNCT
fbem-23445	180	55	the	the	DET
fbem-23445	180	56	risk	risk	NOUN
fbem-23445	180	57	of	of	ADP
fbem-23445	180	58	obvious	obvious	ADJ
fbem-23445	180	59	seasonal	seasonal	ADJ
fbem-23445	180	60	characteristics	characteristic	NOUN
fbem-23445	180	61	of	of	ADP
fbem-23445	180	62	revenue	revenue	NOUN
fbem-23445	180	63	,	,	PUNCT
fbem-23445	180	64	and	and	CCONJ
fbem-23445	180	65	the	the	DET
fbem-23445	180	66	risk	risk	NOUN
fbem-23445	180	67	of	of	ADP
fbem-23445	180	68	revenue	revenue	NOUN
fbem-23445	180	69	fluctuations	fluctuation	NOUN
fbem-23445	180	70	caused	cause	VERB
fbem-23445	180	71	by	by	ADP
fbem-23445	180	72	excessive	excessive	ADJ
fbem-23445	180	73	concentration	concentration	NOUN
fbem-23445	180	74	of	of	ADP
fbem-23445	180	75	e	e	NOUN
fbem-23445	180	76	-	-	NOUN
fbem-23445	180	77	commerce	commerce	NOUN
fbem-23445	180	78	sales	sale	NOUN
fbem-23445	180	79	channels	channel	NOUN
fbem-23445	180	80	;	;	PUNCT
fbem-23445	180	81	the	the	DET
fbem-23445	180	82	specific	specific	ADJ
fbem-23445	180	83	inspection	inspection	NOUN
fbem-23445	180	84	risks	risk	NOUN
fbem-23445	180	85	include	include	VERB
fbem-23445	180	86	:	:	PUNCT
fbem-23445	180	87	incomplete	incomplete	ADJ
fbem-23445	180	88	ecommerce	ecommerce	NOUN
fbem-23445	180	89	revenue	revenue	NOUN
fbem-23445	180	90	audit	audit	NOUN
fbem-23445	180	91	procedures	procedure	NOUN
fbem-23445	180	92	,	,	PUNCT
fbem-23445	180	93	lagging	lag	VERB
fbem-23445	180	94	e	e	PROPN
fbem-23445	180	95	-	-	NOUN
fbem-23445	180	96	commerce	commerce	NOUN
fbem-23445	180	97	revenue	revenue	NOUN
fbem-23445	180	98	audit	audit	NOUN
fbem-23445	180	99	software	software	NOUN
fbem-23445	180	100	and	and	CCONJ
fbem-23445	180	101	technology	technology	NOUN
fbem-23445	180	102	,	,	PUNCT
fbem-23445	180	103	and	and	CCONJ
fbem-23445	180	104	insufficient	insufficient	ADJ
fbem-23445	180	105	competence	competence	NOUN
fbem-23445	180	106	of	of	ADP
fbem-23445	180	107	audit	audit	NOUN
fbem-23445	180	108	personnel	personnel	NOUN
fbem-23445	180	109	.	.	PUNCT
fbem-23445	181	1	secondly	secondly	ADV
fbem-23445	181	2	,	,	PUNCT
fbem-23445	181	3	based	base	VERB
fbem-23445	181	4	on	on	ADP
fbem-23445	181	5	specific	specific	ADJ
fbem-23445	181	6	case	case	NOUN
fbem-23445	181	7	studies	study	NOUN
fbem-23445	181	8	,	,	PUNCT
fbem-23445	181	9	the	the	DET
fbem-23445	181	10	following	follow	VERB
fbem-23445	181	11	conclusions	conclusion	NOUN
fbem-23445	181	12	can	can	AUX
fbem-23445	181	13	be	be	AUX
fbem-23445	181	14	drawn	draw	VERB
fbem-23445	181	15	in	in	ADP
fbem-23445	181	16	response	response	NOUN
fbem-23445	181	17	to	to	PART
fbem-23445	181	18	audit	audit	NOUN
fbem-23445	181	19	risks	risk	NOUN
fbem-23445	181	20	:	:	PUNCT
fbem-23445	181	21	to	to	PART
fbem-23445	181	22	fully	fully	ADV
fbem-23445	181	23	utilize	utilize	VERB
fbem-23445	181	24	big	big	ADJ
fbem-23445	181	25	data	datum	NOUN
fbem-23445	181	26	technology	technology	NOUN
fbem-23445	181	27	,	,	PUNCT
fbem-23445	181	28	build	build	VERB
fbem-23445	181	29	a	a	DET
fbem-23445	181	30	cloud	cloud	ADJ
fbem-23445	181	31	audit	audit	NOUN
fbem-23445	181	32	platform	platform	NOUN
fbem-23445	181	33	for	for	ADP
fbem-23445	181	34	ecommerce	ecommerce	NOUN
fbem-23445	181	35	enterprises	enterprise	NOUN
fbem-23445	181	36	,	,	PUNCT
fbem-23445	181	37	and	and	CCONJ
fbem-23445	181	38	use	use	VERB
fbem-23445	181	39	big	big	ADJ
fbem-23445	181	40	data	datum	NOUN
fbem-23445	181	41	technology	technology	NOUN
fbem-23445	181	42	to	to	PART
fbem-23445	181	43	strengthen	strengthen	VERB
fbem-23445	181	44	the	the	DET
fbem-23445	181	45	assessment	assessment	NOUN
fbem-23445	181	46	of	of	ADP
fbem-23445	181	47	significant	significant	ADJ
fbem-23445	181	48	misstatement	misstatement	NOUN
fbem-23445	181	49	risks	risk	NOUN
fbem-23445	181	50	for	for	ADP
fbem-23445	181	51	enterprises	enterprise	NOUN
fbem-23445	181	52	;	;	PUNCT
fbem-23445	181	53	adapt	adapt	VERB
fbem-23445	181	54	to	to	ADP
fbem-23445	181	55	big	big	ADJ
fbem-23445	181	56	data	datum	NOUN
fbem-23445	181	57	technology	technology	NOUN
fbem-23445	181	58	upgrade	upgrade	VERB
fbem-23445	181	59	audit	audit	NOUN
fbem-23445	181	60	software	software	NOUN
fbem-23445	181	61	;	;	PUNCT
fbem-23445	181	62	optimizing	optimize	VERB
fbem-23445	181	63	audit	audit	NOUN
fbem-23445	181	64	methods	method	NOUN
fbem-23445	181	65	in	in	ADP
fbem-23445	181	66	line	line	NOUN
fbem-23445	181	67	with	with	ADP
fbem-23445	181	68	the	the	DET
fbem-23445	181	69	trend	trend	NOUN
fbem-23445	181	70	of	of	ADP
fbem-23445	181	71	information	information	NOUN
fbem-23445	181	72	technology	technology	NOUN
fbem-23445	181	73	development	development	NOUN
fbem-23445	181	74	;	;	PUNCT
fbem-23445	181	75	actively	actively	ADV
fbem-23445	181	76	cultivate	cultivate	VERB
fbem-23445	181	77	composite	composite	ADJ
fbem-23445	181	78	auditing	auditing	NOUN
fbem-23445	181	79	talents	talent	NOUN
fbem-23445	181	80	,	,	PUNCT
fbem-23445	181	81	improve	improve	VERB
fbem-23445	181	82	the	the	DET
fbem-23445	181	83	professional	professional	ADJ
fbem-23445	181	84	competence	competence	NOUN
fbem-23445	181	85	of	of	ADP
fbem-23445	181	86	auditors	auditor	NOUN
fbem-23445	181	87	,	,	PUNCT
fbem-23445	181	88	and	and	CCONJ
fbem-23445	181	89	thus	thus	ADV
fbem-23445	181	90	ensure	ensure	VERB
fbem-23445	181	91	the	the	DET
fbem-23445	181	92	quality	quality	NOUN
fbem-23445	181	93	of	of	ADP
fbem-23445	181	94	auditing	auditing	NOUN
fbem-23445	181	95	.	.	PUNCT
fbem-23445	182	1	acknowledgements	acknowledgement	NOUN
fbem-23445	182	2	at	at	ADP
fbem-23445	182	3	the	the	DET
fbem-23445	182	4	completion	completion	NOUN
fbem-23445	182	5	of	of	ADP
fbem-23445	182	6	my	my	PRON
fbem-23445	182	7	thesis	thesis	NOUN
fbem-23445	182	8	,	,	PUNCT
fbem-23445	182	9	i	i	PRON
fbem-23445	182	10	am	be	AUX
fbem-23445	182	11	filled	fill	VERB
fbem-23445	182	12	with	with	ADP
fbem-23445	182	13	gratitude	gratitude	NOUN
fbem-23445	182	14	and	and	CCONJ
fbem-23445	182	15	express	express	VERB
fbem-23445	182	16	my	my	PRON
fbem-23445	182	17	sincerest	sincere	ADJ
fbem-23445	182	18	gratitude	gratitude	NOUN
fbem-23445	182	19	to	to	ADP
fbem-23445	182	20	all	all	DET
fbem-23445	182	21	those	those	PRON
fbem-23445	182	22	who	who	PRON
fbem-23445	182	23	have	have	AUX
fbem-23445	182	24	provided	provide	VERB
fbem-23445	182	25	support	support	NOUN
fbem-23445	182	26	,	,	PUNCT
fbem-23445	182	27	assistance	assistance	NOUN
fbem-23445	182	28	,	,	PUNCT
fbem-23445	182	29	and	and	CCONJ
fbem-23445	182	30	encouragement	encouragement	NOUN
fbem-23445	182	31	on	on	ADP
fbem-23445	182	32	my	my	PRON
fbem-23445	182	33	academic	academic	ADJ
fbem-23445	182	34	journey	journey	NOUN
fbem-23445	182	35	.	.	PUNCT
fbem-23445	183	1	firstly	firstly	ADV
fbem-23445	183	2	,	,	PUNCT
fbem-23445	183	3	i	i	PRON
fbem-23445	183	4	would	would	AUX
fbem-23445	183	5	like	like	VERB
fbem-23445	183	6	to	to	PART
fbem-23445	183	7	thank	thank	VERB
fbem-23445	183	8	my	my	PRON
fbem-23445	183	9	school	school	NOUN
fbem-23445	183	10	and	and	CCONJ
fbem-23445	183	11	college	college	NOUN
fbem-23445	183	12	.	.	PUNCT
fbem-23445	184	1	the	the	DET
fbem-23445	184	2	school	school	NOUN
fbem-23445	184	3	and	and	CCONJ
fbem-23445	184	4	college	college	NOUN
fbem-23445	184	5	have	have	AUX
fbem-23445	184	6	organized	organize	VERB
fbem-23445	184	7	various	various	ADJ
fbem-23445	184	8	academic	academic	ADJ
fbem-23445	184	9	lectures	lecture	NOUN
fbem-23445	184	10	and	and	CCONJ
fbem-23445	184	11	seminars	seminar	NOUN
fbem-23445	184	12	for	for	ADP
fbem-23445	184	13	us	we	PRON
fbem-23445	184	14	,	,	PUNCT
fbem-23445	184	15	allowing	allow	VERB
fbem-23445	184	16	me	i	PRON
fbem-23445	184	17	to	to	PART
fbem-23445	184	18	be	be	AUX
fbem-23445	184	19	exposed	expose	VERB
fbem-23445	184	20	to	to	ADP
fbem-23445	184	21	cuttingedge	cuttingedge	VERB
fbem-23445	184	22	academic	academic	ADJ
fbem-23445	184	23	ideas	idea	NOUN
fbem-23445	184	24	and	and	CCONJ
fbem-23445	184	25	research	research	NOUN
fbem-23445	184	26	methods	method	NOUN
fbem-23445	184	27	.	.	PUNCT
fbem-23445	185	1	these	these	DET
fbem-23445	185	2	experiences	experience	NOUN
fbem-23445	185	3	not	not	PART
fbem-23445	185	4	only	only	ADV
fbem-23445	185	5	broadened	broaden	VERB
fbem-23445	185	6	my	my	PRON
fbem-23445	185	7	horizons	horizon	NOUN
fbem-23445	185	8	,	,	PUNCT
fbem-23445	185	9	but	but	CCONJ
fbem-23445	185	10	also	also	ADV
fbem-23445	185	11	provided	provide	VERB
fbem-23445	185	12	important	important	ADJ
fbem-23445	185	13	references	reference	NOUN
fbem-23445	185	14	for	for	ADP
fbem-23445	185	15	my	my	PRON
fbem-23445	185	16	paper	paper	NOUN
fbem-23445	185	17	writing	writing	NOUN
fbem-23445	185	18	.	.	PUNCT
fbem-23445	186	1	also	also	ADV
fbem-23445	186	2	,	,	PUNCT
fbem-23445	186	3	i	i	PRON
fbem-23445	186	4	would	would	AUX
fbem-23445	186	5	like	like	VERB
fbem-23445	186	6	to	to	PART
fbem-23445	186	7	thank	thank	VERB
fbem-23445	186	8	my	my	PRON
fbem-23445	186	9	classmates	classmate	NOUN
fbem-23445	186	10	and	and	CCONJ
fbem-23445	186	11	friends	friend	NOUN
fbem-23445	186	12	.	.	PUNCT
fbem-23445	187	1	their	their	PRON
fbem-23445	187	2	companionship	companionship	NOUN
fbem-23445	187	3	and	and	CCONJ
fbem-23445	187	4	support	support	NOUN
fbem-23445	187	5	have	have	AUX
fbem-23445	187	6	filled	fill	VERB
fbem-23445	187	7	my	my	PRON
fbem-23445	187	8	graduate	graduate	NOUN
fbem-23445	187	9	life	life	NOUN
fbem-23445	187	10	with	with	ADP
fbem-23445	187	11	joy	joy	NOUN
fbem-23445	187	12	and	and	CCONJ
fbem-23445	187	13	warmth	warmth	NOUN
fbem-23445	187	14	.	.	PUNCT
fbem-23445	188	1	during	during	ADP
fbem-23445	188	2	the	the	DET
fbem-23445	188	3	writing	writing	NOUN
fbem-23445	188	4	process	process	NOUN
fbem-23445	188	5	of	of	ADP
fbem-23445	188	6	the	the	DET
fbem-23445	188	7	paper	paper	NOUN
fbem-23445	188	8	,	,	PUNCT
fbem-23445	188	9	they	they	PRON
fbem-23445	188	10	also	also	ADV
fbem-23445	188	11	provided	provide	VERB
fbem-23445	188	12	me	i	PRON
fbem-23445	188	13	with	with	ADP
fbem-23445	188	14	many	many	ADJ
fbem-23445	188	15	valuable	valuable	ADJ
fbem-23445	188	16	suggestions	suggestion	NOUN
fbem-23445	188	17	and	and	CCONJ
fbem-23445	188	18	opinions	opinion	NOUN
fbem-23445	188	19	,	,	PUNCT
fbem-23445	188	20	which	which	PRON
fbem-23445	188	21	greatly	greatly	ADV
fbem-23445	188	22	benefited	benefit	VERB
fbem-23445	188	23	me	i	PRON
fbem-23445	188	24	.	.	PUNCT
fbem-23445	189	1	finally	finally	ADV
fbem-23445	189	2	,	,	PUNCT
fbem-23445	189	3	i	i	PRON
fbem-23445	189	4	would	would	AUX
fbem-23445	189	5	like	like	VERB
fbem-23445	189	6	to	to	PART
fbem-23445	189	7	thank	thank	VERB
fbem-23445	189	8	all	all	DET
fbem-23445	189	9	the	the	DET
fbem-23445	189	10	experts	expert	NOUN
fbem-23445	189	11	and	and	CCONJ
fbem-23445	189	12	scholars	scholar	NOUN
fbem-23445	189	13	who	who	PRON
fbem-23445	189	14	participated	participate	VERB
fbem-23445	189	15	in	in	ADP
fbem-23445	189	16	the	the	DET
fbem-23445	189	17	paper	paper	NOUN
fbem-23445	189	18	review	review	NOUN
fbem-23445	189	19	and	and	CCONJ
fbem-23445	189	20	defense	defense	NOUN
fbem-23445	189	21	.	.	PUNCT
fbem-23445	190	1	their	their	PRON
fbem-23445	190	2	valuable	valuable	ADJ
fbem-23445	190	3	opinions	opinion	NOUN
fbem-23445	190	4	and	and	CCONJ
fbem-23445	190	5	suggestions	suggestion	NOUN
fbem-23445	190	6	have	have	AUX
fbem-23445	190	7	made	make	VERB
fbem-23445	190	8	me	i	PRON
fbem-23445	190	9	more	more	ADV
fbem-23445	190	10	deeply	deeply	ADV
fbem-23445	190	11	aware	aware	ADJ
fbem-23445	190	12	of	of	ADP
fbem-23445	190	13	the	the	DET
fbem-23445	190	14	shortcomings	shortcoming	NOUN
fbem-23445	190	15	and	and	CCONJ
fbem-23445	190	16	areas	area	NOUN
fbem-23445	190	17	that	that	PRON
fbem-23445	190	18	need	need	VERB
fbem-23445	190	19	improvement	improvement	NOUN
fbem-23445	190	20	in	in	ADP
fbem-23445	190	21	the	the	DET
fbem-23445	190	22	paper	paper	NOUN
fbem-23445	190	23	.	.	PUNCT
fbem-23445	191	1	their	their	PRON
fbem-23445	191	2	rigorous	rigorous	ADJ
fbem-23445	191	3	attitude	attitude	NOUN
fbem-23445	191	4	and	and	CCONJ
fbem-23445	191	5	academic	academic	ADJ
fbem-23445	191	6	spirit	spirit	NOUN
fbem-23445	191	7	will	will	AUX
fbem-23445	191	8	inspire	inspire	VERB
fbem-23445	191	9	me	i	PRON
fbem-23445	191	10	to	to	PART
fbem-23445	191	11	continue	continue	VERB
fbem-23445	191	12	working	work	VERB
fbem-23445	191	13	hard	hard	ADV
fbem-23445	191	14	and	and	CCONJ
fbem-23445	191	15	making	make	VERB
fbem-23445	191	16	progress	progress	NOUN
fbem-23445	191	17	on	on	ADP
fbem-23445	191	18	my	my	PRON
fbem-23445	191	19	future	future	ADJ
fbem-23445	191	20	academic	academic	ADJ
fbem-23445	191	21	path	path	NOUN
fbem-23445	191	22	.	.	PUNCT
fbem-23445	192	1	references	reference	NOUN
fbem-23445	192	2	[	[	X
fbem-23445	192	3	1	1	NUM
fbem-23445	192	4	]	]	AUX
fbem-23445	192	5	gepp	gepp	NOUN
fbem-23445	192	6	a	a	PRON
fbem-23445	192	7	,	,	PUNCT
fbem-23445	192	8	linnenluecke	linnenluecke	PROPN
fbem-23445	192	9	mk	mk	PROPN
fbem-23445	192	10	,	,	PUNCT
fbem-23445	192	11	o'neill	o'neill	PROPN
fbem-23445	192	12	tj	tj	PROPN
fbem-23445	192	13	,	,	PUNCT
fbem-23445	192	14	smith	smith	PROPN
fbem-23445	192	15	t.big	t.big	PROPN
fbem-23445	192	16	data	data	PROPN
fbem-23445	192	17	techniques	technique	NOUN
fbem-23445	192	18	in	in	ADP
fbem-23445	192	19	auditing	audit	VERB
fbem-23445	192	20	research	research	NOUN
fbem-23445	192	21	and	and	CCONJ
fbem-23445	192	22	practice	practice	NOUN
fbem-23445	192	23	:	:	PUNCT
fbem-23445	192	24	current	current	ADJ
fbem-23445	192	25	trends	trend	NOUN
fbem-23445	192	26	and	and	CCONJ
fbem-23445	192	27	future	future	ADJ
fbem-23445	192	28	opportunities	opportunity	NOUN
fbem-23445	193	1	[	[	X
fbem-23445	193	2	j	j	X
fbem-23445	193	3	]	]	X
fbem-23445	193	4	.	.	PUNCT
fbem-23445	194	1	journal	journal	PROPN
fbem-23445	194	2	of	of	ADP
fbem-23445	194	3	accounting	accounting	NOUN
fbem-23445	194	4	literature	literature	NOUN
fbem-23445	194	5	,	,	PUNCT
fbem-23445	194	6	2018(40	2018(40	NUM
fbem-23445	194	7	)	)	PUNCT
fbem-23445	194	8	.	.	PUNCT
fbem-23445	195	1	[	[	X
fbem-23445	195	2	2	2	NUM
fbem-23445	195	3	]	]	PUNCT
fbem-23445	195	4	nwaorgu	nwaorgu	NOUN
fbem-23445	195	5	i	i	PRON
fbem-23445	195	6	a	a	X
fbem-23445	195	7	,	,	PUNCT
fbem-23445	195	8	abiahu	abiahu	PROPN
fbem-23445	195	9	m	m	PROPN
fbem-23445	195	10	f	f	PROPN
fbem-23445	195	11	c	c	X
fbem-23445	195	12	,	,	PUNCT
fbem-23445	195	13	iormbagah	iormbagah	ADV
fbem-23445	195	14	j	j	PROPN
fbem-23445	195	15	a	a	PROPN
fbem-23445	195	16	,	,	PUNCT
fbem-23445	195	17	et	et	PROPN
fbem-23445	195	18	al	al	PROPN
fbem-23445	195	19	.	.	PROPN
fbem-23445	195	20	creative	creative	ADJ
fbem-23445	195	21	accounting	accounting	NOUN
fbem-23445	195	22	,	,	PUNCT
fbem-23445	195	23	audit	audit	NOUN
fbem-23445	195	24	risk	risk	NOUN
fbem-23445	195	25	and	and	CCONJ
fbem-23445	195	26	audit	audit	NOUN
fbem-23445	195	27	failure	failure	NOUN
fbem-23445	195	28	in	in	ADP
fbem-23445	195	29	nigeria	nigeria	PROPN
fbem-23445	195	30	:	:	PUNCT
fbem-23445	195	31	what	what	PRON
fbem-23445	195	32	is	be	AUX
fbem-23445	195	33	the	the	DET
fbem-23445	195	34	auditor	auditor	NOUN
fbem-23445	195	35	’	'	PUNCT
fbem-23445	195	36	s	s	NOUN
fbem-23445	195	37	perspective	perspective	NOUN
fbem-23445	195	38	?	?	PUNCT
fbem-23445	196	1	[	[	X
fbem-23445	196	2	j	j	X
fbem-23445	196	3	]	]	X
fbem-23445	196	4	.	.	PUNCT
fbem-23445	197	1	nwaorgu	nwaorgu	PROPN
fbem-23445	197	2	,	,	PUNCT
fbem-23445	197	3	2019	2019	NUM
fbem-23445	197	4	:	:	PUNCT
fbem-23445	197	5	261	261	NUM
fbem-23445	197	6	-	-	SYM
fbem-23445	197	7	271	271	NUM
fbem-23445	197	8	.	.	PUNCT
fbem-23445	198	1	[	[	X
fbem-23445	198	2	3	3	X
fbem-23445	198	3	]	]	X
fbem-23445	198	4	pittman	pittman	NOUN
fbem-23445	198	5	j	j	PROPN
fbem-23445	198	6	a	a	X
fbem-23445	198	7	,	,	PUNCT
fbem-23445	198	8	zhao	zhao	PROPN
fbem-23445	198	9	y.	y.	PROPN
fbem-23445	198	10	auditor	auditor	PROPN
fbem-23445	198	11	responses	response	NOUN
fbem-23445	198	12	to	to	ADP
fbem-23445	198	13	and	and	CCONJ
fbem-23445	198	14	prevention	prevention	NOUN
fbem-23445	198	15	of	of	ADP
fbem-23445	198	16	non	non	ADJ
fbem-23445	198	17	-	-	ADJ
fbem-23445	198	18	income	income	NOUN
fbem-23445	198	19	-	-	PUNCT
fbem-23445	198	20	increasing	increase	VERB
fbem-23445	198	21	misreporting	misreporting	NOUN
fbem-23445	198	22	:	:	PUNCT
fbem-23445	198	23	evidence	evidence	NOUN
fbem-23445	198	24	from	from	ADP
fbem-23445	198	25	audit	audit	NOUN
fbem-23445	198	26	fees	fee	NOUN
fbem-23445	198	27	and	and	CCONJ
fbem-23445	198	28	restatements	restatement	NOUN
fbem-23445	198	29	[	[	X
fbem-23445	198	30	j	j	X
fbem-23445	198	31	]	]	X
fbem-23445	198	32	.	.	PUNCT
fbem-23445	199	1	auditing	audit	VERB
fbem-23445	199	2	:	:	PUNCT
fbem-23445	199	3	a	a	DET
fbem-23445	199	4	journal	journal	NOUN
fbem-23445	199	5	of	of	ADP
fbem-23445	199	6	practice	practice	NOUN
fbem-23445	199	7	&	&	CCONJ
fbem-23445	199	8	theory	theory	NOUN
fbem-23445	199	9	,	,	PUNCT
fbem-23445	199	10	2021	2021	NUM
fbem-23445	199	11	,	,	PUNCT
fbem-23445	199	12	40(3	40(3	NUM
fbem-23445	199	13	):	):	PUNCT
fbem-23445	199	14	127	127	NUM
fbem-23445	199	15	-	-	SYM
fbem-23445	199	16	153	153	NUM
fbem-23445	199	17	.	.	PUNCT
fbem-23445	200	1	[	[	X
fbem-23445	200	2	4	4	X
fbem-23445	200	3	]	]	X
fbem-23445	200	4	kend	kend	PROPN
fbem-23445	200	5	m	m	PROPN
fbem-23445	200	6	,	,	PUNCT
fbem-23445	200	7	nguyen	nguyen	PROPN
fbem-23445	200	8	l	l	PROPN
fbem-23445	200	9	a.	a.	NOUN
fbem-23445	200	10	key	key	ADJ
fbem-23445	200	11	audit	audit	NOUN
fbem-23445	200	12	risks	risk	NOUN
fbem-23445	200	13	and	and	CCONJ
fbem-23445	200	14	audit	audit	NOUN
fbem-23445	200	15	procedures	procedure	NOUN
fbem-23445	200	16	during	during	ADP
fbem-23445	200	17	the	the	DET
fbem-23445	200	18	initial	initial	ADJ
fbem-23445	200	19	year	year	NOUN
fbem-23445	200	20	of	of	ADP
fbem-23445	200	21	the	the	DET
fbem-23445	200	22	covid-19	covid-19	PROPN
fbem-23445	200	23	pandemic	pandemic	NOUN
fbem-23445	200	24	:	:	PUNCT
fbem-23445	200	25	an	an	DET
fbem-23445	200	26	analysis	analysis	NOUN
fbem-23445	200	27	of	of	ADP
fbem-23445	200	28	audit	audit	NOUN
fbem-23445	200	29	reports	report	VERB
fbem-23445	200	30	2019	2019	NUM
fbem-23445	200	31	-	-	SYM
fbem-23445	200	32	2020	2020	NUM
fbem-23445	201	1	[	[	X
fbem-23445	201	2	j	j	X
fbem-23445	201	3	]	]	X
fbem-23445	201	4	.	.	PUNCT
fbem-23445	202	1	managerial	managerial	ADJ
fbem-23445	202	2	auditing	auditing	NOUN
fbem-23445	202	3	journal	journal	NOUN
fbem-23445	202	4	,	,	PUNCT
fbem-23445	202	5	2022	2022	NUM
fbem-23445	202	6	.	.	PUNCT
fbem-23445	203	1	[	[	X
fbem-23445	203	2	5	5	X
fbem-23445	203	3	]	]	PUNCT
fbem-23445	203	4	wang	wang	PROPN
fbem-23445	203	5	l	l	PROPN
fbem-23445	203	6	,	,	PUNCT
fbem-23445	203	7	gao	gao	PROPN
fbem-23445	203	8	x.	x.	NOUN
fbem-23445	203	9	construction	construction	NOUN
fbem-23445	203	10	of	of	ADP
fbem-23445	203	11	cross	cross	ADJ
fbem-23445	203	12	-	-	ADJ
fbem-23445	203	13	border	border	ADJ
fbem-23445	203	14	e	e	PROPN
fbem-23445	203	15	-	-	ADJ
fbem-23445	203	16	commerce	commerce	ADJ
fbem-23445	203	17	financial	financial	ADJ
fbem-23445	203	18	risk	risk	NOUN
fbem-23445	203	19	analysis	analysis	NOUN
fbem-23445	203	20	system	system	NOUN
fbem-23445	203	21	based	base	VERB
fbem-23445	203	22	on	on	ADP
fbem-23445	203	23	support	support	NOUN
fbem-23445	203	24	vector	vector	NOUN
fbem-23445	203	25	machine	machine	NOUN
fbem-23445	204	1	[	[	X
fbem-23445	204	2	j	j	X
fbem-23445	204	3	]	]	X
fbem-23445	204	4	.	.	PUNCT
fbem-23445	205	1	journal	journal	PROPN
fbem-23445	205	2	of	of	ADP
fbem-23445	205	3	industrial	industrial	ADJ
fbem-23445	205	4	integration	integration	NOUN
fbem-23445	205	5	and	and	CCONJ
fbem-23445	205	6	management	management	NOUN
fbem-23445	205	7	,	,	PUNCT
fbem-23445	205	8	2023	2023	NUM
fbem-23445	205	9	,	,	PUNCT
fbem-23445	205	10	08(01):25	08(01):25	X
fbem-23445	205	11	-	-	PUNCT
fbem-23445	205	12	38	38	NUM
fbem-23445	205	13	.	.	PUNCT