id	sid	tid	token	lemma	pos
fbem-2776	1	1	frontiers	frontier	NOUN
fbem-2776	1	2	in	in	ADP
fbem-2776	1	3	business	business	NOUN
fbem-2776	1	4	,	,	PUNCT
fbem-2776	1	5	economics	economic	NOUN
fbem-2776	1	6	and	and	CCONJ
fbem-2776	1	7	management	management	NOUN
fbem-2776	1	8	issn	issn	PROPN
fbem-2776	1	9	:	:	PUNCT
fbem-2776	1	10	2766	2766	NUM
fbem-2776	1	11	-	-	PUNCT
fbem-2776	1	12	824x	824x	NUM
fbem-2776	1	13	|	|	ADJ
fbem-2776	1	14	vol	vol	NOUN
fbem-2776	1	15	.	.	PROPN
fbem-2776	2	1	6	6	NUM
fbem-2776	2	2	,	,	PUNCT
fbem-2776	2	3	no	no	INTJ
fbem-2776	2	4	.	.	NOUN
fbem-2776	2	5	2	2	NUM
fbem-2776	2	6	,	,	PUNCT
fbem-2776	2	7	2022	2022	NUM
fbem-2776	2	8	51	51	NUM
fbem-2776	2	9	research	research	NOUN
fbem-2776	2	10	on	on	ADP
fbem-2776	2	11	the	the	DET
fbem-2776	2	12	audit	audit	NOUN
fbem-2776	2	13	of	of	ADP
fbem-2776	2	14	public	public	ADJ
fbem-2776	2	15	health	health	NOUN
fbem-2776	2	16	emergencies	emergency	NOUN
fbem-2776	2	17	:	:	PUNCT
fbem-2776	2	18	a	a	DET
fbem-2776	2	19	case	case	NOUN
fbem-2776	2	20	study	study	NOUN
fbem-2776	2	21	of	of	ADP
fbem-2776	2	22	the	the	DET
fbem-2776	2	23	online	online	ADJ
fbem-2776	2	24	audit	audit	NOUN
fbem-2776	2	25	of	of	ADP
fbem-2776	2	26	the	the	DET
fbem-2776	2	27	covid‐19	covid‐19	PROPN
fbem-2776	2	28	epidemic	epidemic	NOUN
fbem-2776	2	29	in	in	ADP
fbem-2776	2	30	wuhan	wuhan	PROPN
fbem-2776	2	31	xinyi	xinyi	PROPN
fbem-2776	2	32	zhang	zhang	PROPN
fbem-2776	2	33	,	,	PUNCT
fbem-2776	2	34	xulei	xulei	PROPN
fbem-2776	2	35	wu	wu	PROPN
fbem-2776	2	36	,	,	PUNCT
fbem-2776	2	37	jiajia	jiajia	VERB
fbem-2776	2	38	gao	gao	PROPN
fbem-2776	2	39	school	school	PROPN
fbem-2776	2	40	of	of	ADP
fbem-2776	2	41	anhui	anhui	PROPN
fbem-2776	2	42	university	university	PROPN
fbem-2776	2	43	of	of	ADP
fbem-2776	2	44	finance	finance	NOUN
fbem-2776	2	45	and	and	CCONJ
fbem-2776	2	46	economics	economic	NOUN
fbem-2776	2	47	,	,	PUNCT
fbem-2776	2	48	bengbu	bengbu	NOUN
fbem-2776	2	49	,	,	PUNCT
fbem-2776	2	50	233000	233000	NUM
fbem-2776	2	51	,	,	PUNCT
fbem-2776	2	52	china	china	PROPN
fbem-2776	2	53	abstract	abstract	NOUN
fbem-2776	2	54	:	:	PUNCT
fbem-2776	2	55	since	since	SCONJ
fbem-2776	2	56	covid-19	covid-19	PROPN
fbem-2776	2	57	outbreak	outbreak	NOUN
fbem-2776	2	58	,	,	PUNCT
fbem-2776	2	59	governments	government	NOUN
fbem-2776	2	60	at	at	ADP
fbem-2776	2	61	all	all	DET
fbem-2776	2	62	levels	level	NOUN
fbem-2776	2	63	across	across	ADP
fbem-2776	2	64	the	the	DET
fbem-2776	2	65	country	country	NOUN
fbem-2776	2	66	have	have	AUX
fbem-2776	2	67	devoted	devote	VERB
fbem-2776	2	68	huge	huge	ADJ
fbem-2776	2	69	amount	amount	NOUN
fbem-2776	2	70	of	of	ADP
fbem-2776	2	71	money	money	NOUN
fbem-2776	2	72	to	to	ADP
fbem-2776	2	73	the	the	DET
fbem-2776	2	74	epidemic	epidemic	NOUN
fbem-2776	2	75	prevention	prevention	NOUN
fbem-2776	2	76	and	and	CCONJ
fbem-2776	2	77	control	control	NOUN
fbem-2776	2	78	,	,	PUNCT
fbem-2776	2	79	in	in	ADP
fbem-2776	2	80	order	order	NOUN
fbem-2776	2	81	to	to	PART
fbem-2776	2	82	effectively	effectively	ADV
fbem-2776	2	83	cope	cope	VERB
fbem-2776	2	84	with	with	ADP
fbem-2776	2	85	the	the	DET
fbem-2776	2	86	emergency	emergency	NOUN
fbem-2776	2	87	and	and	CCONJ
fbem-2776	2	88	to	to	PART
fbem-2776	2	89	ensure	ensure	VERB
fbem-2776	2	90	that	that	SCONJ
fbem-2776	2	91	the	the	DET
fbem-2776	2	92	effective	effective	ADJ
fbem-2776	2	93	use	use	NOUN
fbem-2776	2	94	of	of	ADP
fbem-2776	2	95	funds	fund	NOUN
fbem-2776	2	96	,	,	PUNCT
fbem-2776	2	97	the	the	DET
fbem-2776	2	98	public	public	NOUN
fbem-2776	2	99	put	put	VERB
fbem-2776	2	100	forward	forward	ADV
fbem-2776	2	101	higher	high	ADJ
fbem-2776	2	102	request	request	NOUN
fbem-2776	2	103	to	to	ADP
fbem-2776	2	104	the	the	DET
fbem-2776	2	105	effective	effective	ADJ
fbem-2776	2	106	use	use	NOUN
fbem-2776	2	107	of	of	ADP
fbem-2776	2	108	fiscal	fiscal	ADJ
fbem-2776	2	109	funds	fund	NOUN
fbem-2776	2	110	,	,	PUNCT
fbem-2776	2	111	to	to	ADP
fbem-2776	2	112	some	some	DET
fbem-2776	2	113	extent	extent	NOUN
fbem-2776	2	114	also	also	ADV
fbem-2776	2	115	regulations	regulation	NOUN
fbem-2776	2	116	to	to	ADP
fbem-2776	2	117	social	social	ADJ
fbem-2776	2	118	supervision	supervision	NOUN
fbem-2776	2	119	department	department	NOUN
fbem-2776	2	120	,	,	PUNCT
fbem-2776	2	121	in	in	ADP
fbem-2776	2	122	particular	particular	ADJ
fbem-2776	2	123	,	,	PUNCT
fbem-2776	2	124	the	the	DET
fbem-2776	2	125	audit	audit	NOUN
fbem-2776	2	126	department	department	NOUN
fbem-2776	2	127	has	have	AUX
fbem-2776	2	128	put	put	VERB
fbem-2776	2	129	forward	forward	ADV
fbem-2776	2	130	higher	high	ADJ
fbem-2776	2	131	requirements	requirement	NOUN
fbem-2776	2	132	.	.	PUNCT
fbem-2776	3	1	therefore	therefore	ADV
fbem-2776	3	2	,	,	PUNCT
fbem-2776	3	3	this	this	DET
fbem-2776	3	4	paper	paper	NOUN
fbem-2776	3	5	investigated	investigate	VERB
fbem-2776	3	6	the	the	DET
fbem-2776	3	7	online	online	ADJ
fbem-2776	3	8	audit	audit	NOUN
fbem-2776	3	9	of	of	ADP
fbem-2776	3	10	covid-19	covid-19	PROPN
fbem-2776	3	11	outbreak	outbreak	NOUN
fbem-2776	3	12	in	in	ADP
fbem-2776	3	13	wuhan	wuhan	PROPN
fbem-2776	3	14	to	to	PART
fbem-2776	3	15	study	study	VERB
fbem-2776	3	16	its	its	PRON
fbem-2776	3	17	role	role	NOUN
fbem-2776	3	18	in	in	ADP
fbem-2776	3	19	the	the	DET
fbem-2776	3	20	process	process	NOUN
fbem-2776	3	21	of	of	ADP
fbem-2776	3	22	epidemic	epidemic	NOUN
fbem-2776	3	23	prevention	prevention	NOUN
fbem-2776	3	24	and	and	CCONJ
fbem-2776	3	25	control	control	NOUN
fbem-2776	3	26	.	.	PUNCT
fbem-2776	4	1	this	this	DET
fbem-2776	4	2	paper	paper	NOUN
fbem-2776	4	3	mainly	mainly	ADV
fbem-2776	4	4	analyzes	analyze	VERB
fbem-2776	4	5	the	the	DET
fbem-2776	4	6	organizational	organizational	ADJ
fbem-2776	4	7	structure	structure	NOUN
fbem-2776	4	8	of	of	ADP
fbem-2776	4	9	audit	audit	NOUN
fbem-2776	4	10	institutions	institution	NOUN
fbem-2776	4	11	and	and	CCONJ
fbem-2776	4	12	the	the	DET
fbem-2776	4	13	status	status	NOUN
fbem-2776	4	14	of	of	ADP
fbem-2776	4	15	online	online	ADJ
fbem-2776	4	16	audit	audit	NOUN
fbem-2776	4	17	through	through	ADP
fbem-2776	4	18	sampling	sample	VERB
fbem-2776	4	19	survey	survey	NOUN
fbem-2776	4	20	of	of	ADP
fbem-2776	4	21	audit	audit	NOUN
fbem-2776	4	22	staff	staff	NOUN
fbem-2776	4	23	in	in	ADP
fbem-2776	4	24	wuhan	wuhan	PROPN
fbem-2776	4	25	and	and	CCONJ
fbem-2776	4	26	college	college	NOUN
fbem-2776	4	27	students	student	NOUN
fbem-2776	4	28	and	and	CCONJ
fbem-2776	4	29	other	other	ADJ
fbem-2776	4	30	positions	position	NOUN
fbem-2776	4	31	,	,	PUNCT
fbem-2776	4	32	and	and	CCONJ
fbem-2776	4	33	analyzes	analyze	VERB
fbem-2776	4	34	various	various	ADJ
fbem-2776	4	35	problems	problem	NOUN
fbem-2776	4	36	in	in	ADP
fbem-2776	4	37	online	online	ADJ
fbem-2776	4	38	audit	audit	NOUN
fbem-2776	4	39	work	work	NOUN
fbem-2776	4	40	from	from	ADP
fbem-2776	4	41	multiple	multiple	ADJ
fbem-2776	4	42	perspectives	perspective	NOUN
fbem-2776	4	43	and	and	CCONJ
fbem-2776	4	44	puts	put	VERB
fbem-2776	4	45	forward	forward	ADV
fbem-2776	4	46	solutions	solution	NOUN
fbem-2776	4	47	based	base	VERB
fbem-2776	4	48	on	on	ADP
fbem-2776	4	49	questionnaire	questionnaire	NOUN
fbem-2776	4	50	survey	survey	NOUN
fbem-2776	4	51	and	and	CCONJ
fbem-2776	4	52	statistics	statistic	NOUN
fbem-2776	4	53	.	.	PUNCT
fbem-2776	5	1	for	for	ADP
fbem-2776	5	2	some	some	DET
fbem-2776	5	3	preventable	preventable	ADJ
fbem-2776	5	4	emergencies	emergency	NOUN
fbem-2776	5	5	,	,	PUNCT
fbem-2776	5	6	we	we	PRON
fbem-2776	5	7	can	can	AUX
fbem-2776	5	8	use	use	VERB
fbem-2776	5	9	data	datum	NOUN
fbem-2776	5	10	capture	capture	NOUN
fbem-2776	5	11	to	to	PART
fbem-2776	5	12	analyze	analyze	VERB
fbem-2776	5	13	and	and	CCONJ
fbem-2776	5	14	predict	predict	VERB
fbem-2776	5	15	the	the	DET
fbem-2776	5	16	existing	exist	VERB
fbem-2776	5	17	situation	situation	NOUN
fbem-2776	5	18	to	to	PART
fbem-2776	5	19	strengthen	strengthen	VERB
fbem-2776	5	20	the	the	DET
fbem-2776	5	21	effect	effect	NOUN
fbem-2776	5	22	of	of	ADP
fbem-2776	5	23	prevention	prevention	NOUN
fbem-2776	5	24	;	;	PUNCT
fbem-2776	5	25	we	we	PRON
fbem-2776	5	26	can	can	AUX
fbem-2776	5	27	also	also	ADV
fbem-2776	5	28	use	use	VERB
fbem-2776	5	29	the	the	DET
fbem-2776	5	30	government	government	NOUN
fbem-2776	5	31	's	's	PART
fbem-2776	5	32	financial	financial	ADJ
fbem-2776	5	33	data	datum	NOUN
fbem-2776	5	34	on	on	ADP
fbem-2776	5	35	public	public	ADJ
fbem-2776	5	36	expenditure	expenditure	NOUN
fbem-2776	5	37	to	to	PART
fbem-2776	5	38	judge	judge	VERB
fbem-2776	5	39	whether	whether	SCONJ
fbem-2776	5	40	enterprises	enterprise	NOUN
fbem-2776	5	41	can	can	AUX
fbem-2776	5	42	independently	independently	ADV
fbem-2776	5	43	face	face	VERB
fbem-2776	5	44	the	the	DET
fbem-2776	5	45	public	public	ADJ
fbem-2776	5	46	health	health	NOUN
fbem-2776	5	47	crisis	crisis	NOUN
fbem-2776	5	48	in	in	ADP
fbem-2776	5	49	the	the	DET
fbem-2776	5	50	future	future	NOUN
fbem-2776	5	51	.	.	PUNCT
fbem-2776	6	1	in	in	ADP
fbem-2776	6	2	addition	addition	NOUN
fbem-2776	6	3	,	,	PUNCT
fbem-2776	6	4	we	we	PRON
fbem-2776	6	5	also	also	ADV
fbem-2776	6	6	put	put	VERB
fbem-2776	6	7	forward	forward	ADV
fbem-2776	6	8	some	some	DET
fbem-2776	6	9	suggestions	suggestion	NOUN
fbem-2776	6	10	to	to	PART
fbem-2776	6	11	deal	deal	VERB
fbem-2776	6	12	with	with	ADP
fbem-2776	6	13	the	the	DET
fbem-2776	6	14	problem	problem	NOUN
fbem-2776	6	15	of	of	ADP
fbem-2776	6	16	late	late	ADJ
fbem-2776	6	17	information	information	NOUN
fbem-2776	6	18	disclosure	disclosure	NOUN
fbem-2776	6	19	under	under	ADP
fbem-2776	6	20	the	the	DET
fbem-2776	6	21	pandemic	pandemic	NOUN
fbem-2776	6	22	,	,	PUNCT
fbem-2776	6	23	and	and	CCONJ
fbem-2776	6	24	reduce	reduce	VERB
fbem-2776	6	25	the	the	DET
fbem-2776	6	26	audit	audit	NOUN
fbem-2776	6	27	risk	risk	NOUN
fbem-2776	6	28	.	.	PUNCT
fbem-2776	7	1	keywords	keyword	NOUN
fbem-2776	7	2	:	:	PUNCT
fbem-2776	7	3	network	network	NOUN
fbem-2776	7	4	audit	audit	NOUN
fbem-2776	7	5	,	,	PUNCT
fbem-2776	7	6	the	the	DET
fbem-2776	7	7	covid-19	covid-19	PROPN
fbem-2776	7	8	epidemic	epidemic	NOUN
fbem-2776	7	9	,	,	PUNCT
fbem-2776	7	10	the	the	DET
fbem-2776	7	11	questionnaire	questionnaire	NOUN
fbem-2776	7	12	survey	survey	NOUN
fbem-2776	7	13	.	.	PUNCT
fbem-2776	8	1	1	1	X
fbem-2776	8	2	.	.	X
fbem-2776	8	3	background	background	NOUN
fbem-2776	8	4	since	since	SCONJ
fbem-2776	8	5	the	the	DET
fbem-2776	8	6	outbreak	outbreak	NOUN
fbem-2776	8	7	of	of	ADP
fbem-2776	8	8	covid-19	covid-19	PROPN
fbem-2776	8	9	,	,	PUNCT
fbem-2776	8	10	a	a	DET
fbem-2776	8	11	public	public	ADJ
fbem-2776	8	12	health	health	NOUN
fbem-2776	8	13	emergency	emergency	NOUN
fbem-2776	8	14	,	,	PUNCT
fbem-2776	8	15	governments	government	NOUN
fbem-2776	8	16	at	at	ADP
fbem-2776	8	17	all	all	DET
fbem-2776	8	18	levels	level	NOUN
fbem-2776	8	19	throughout	throughout	ADP
fbem-2776	8	20	the	the	DET
fbem-2776	8	21	country	country	NOUN
fbem-2776	8	22	have	have	AUX
fbem-2776	8	23	invested	invest	VERB
fbem-2776	8	24	huge	huge	ADJ
fbem-2776	8	25	amounts	amount	NOUN
fbem-2776	8	26	of	of	ADP
fbem-2776	8	27	financial	financial	ADJ
fbem-2776	8	28	funds	fund	NOUN
fbem-2776	8	29	,	,	PUNCT
fbem-2776	8	30	and	and	CCONJ
fbem-2776	8	31	all	all	DET
fbem-2776	8	32	sectors	sector	NOUN
fbem-2776	8	33	of	of	ADP
fbem-2776	8	34	society	society	NOUN
fbem-2776	8	35	have	have	AUX
fbem-2776	8	36	also	also	ADV
fbem-2776	8	37	donated	donate	VERB
fbem-2776	8	38	huge	huge	ADJ
fbem-2776	8	39	amounts	amount	NOUN
fbem-2776	8	40	of	of	ADP
fbem-2776	8	41	money	money	NOUN
fbem-2776	8	42	and	and	CCONJ
fbem-2776	8	43	materials	material	NOUN
fbem-2776	8	44	to	to	PART
fbem-2776	8	45	support	support	VERB
fbem-2776	8	46	the	the	DET
fbem-2776	8	47	epidemic	epidemic	NOUN
fbem-2776	8	48	prevention	prevention	NOUN
fbem-2776	8	49	and	and	CCONJ
fbem-2776	8	50	control	control	NOUN
fbem-2776	8	51	work	work	NOUN
fbem-2776	8	52	in	in	ADP
fbem-2776	8	53	hubei	hubei	PROPN
fbem-2776	8	54	.	.	PUNCT
fbem-2776	9	1	with	with	ADP
fbem-2776	9	2	the	the	DET
fbem-2776	9	3	gradual	gradual	ADJ
fbem-2776	9	4	improvement	improvement	NOUN
fbem-2776	9	5	of	of	ADP
fbem-2776	9	6	the	the	DET
fbem-2776	9	7	epidemic	epidemic	NOUN
fbem-2776	9	8	situation	situation	NOUN
fbem-2776	9	9	and	and	CCONJ
fbem-2776	9	10	the	the	DET
fbem-2776	9	11	further	further	ADJ
fbem-2776	9	12	emergence	emergence	NOUN
fbem-2776	9	13	of	of	ADP
fbem-2776	9	14	the	the	DET
fbem-2776	9	15	recovery	recovery	NOUN
fbem-2776	9	16	of	of	ADP
fbem-2776	9	17	economic	economic	ADJ
fbem-2776	9	18	and	and	CCONJ
fbem-2776	9	19	social	social	ADJ
fbem-2776	9	20	development	development	NOUN
fbem-2776	9	21	,	,	PUNCT
fbem-2776	9	22	the	the	DET
fbem-2776	9	23	financial	financial	ADJ
fbem-2776	9	24	sector	sector	NOUN
fbem-2776	9	25	is	be	AUX
fbem-2776	9	26	playing	play	VERB
fbem-2776	9	27	an	an	DET
fbem-2776	9	28	increasingly	increasingly	ADV
fbem-2776	9	29	important	important	ADJ
fbem-2776	9	30	role	role	NOUN
fbem-2776	9	31	in	in	ADP
fbem-2776	9	32	implementing	implement	VERB
fbem-2776	9	33	the	the	DET
fbem-2776	9	34	central	central	ADJ
fbem-2776	9	35	decision	decision	NOUN
fbem-2776	9	36	-	-	PUNCT
fbem-2776	9	37	making	making	NOUN
fbem-2776	9	38	and	and	CCONJ
fbem-2776	9	39	deployment	deployment	NOUN
fbem-2776	9	40	.	.	PUNCT
fbem-2776	10	1	at	at	ADP
fbem-2776	10	2	the	the	DET
fbem-2776	10	3	same	same	ADJ
fbem-2776	10	4	time	time	NOUN
fbem-2776	10	5	,	,	PUNCT
fbem-2776	10	6	the	the	DET
fbem-2776	10	7	public	public	NOUN
fbem-2776	10	8	also	also	ADV
fbem-2776	10	9	put	put	VERB
fbem-2776	10	10	forward	forward	ADV
fbem-2776	10	11	new	new	ADJ
fbem-2776	10	12	requirements	requirement	NOUN
fbem-2776	10	13	for	for	ADP
fbem-2776	10	14	financial	financial	ADJ
fbem-2776	10	15	work	work	NOUN
fbem-2776	10	16	.	.	PUNCT
fbem-2776	11	1	the	the	DET
fbem-2776	11	2	state	state	NOUN
fbem-2776	11	3	audit	audit	NOUN
fbem-2776	11	4	should	should	AUX
fbem-2776	11	5	supervise	supervise	VERB
fbem-2776	11	6	the	the	DET
fbem-2776	11	7	use	use	NOUN
fbem-2776	11	8	of	of	ADP
fbem-2776	11	9	public	public	ADJ
fbem-2776	11	10	financial	financial	ADJ
fbem-2776	11	11	funds	fund	NOUN
fbem-2776	11	12	and	and	CCONJ
fbem-2776	11	13	maintain	maintain	VERB
fbem-2776	11	14	the	the	DET
fbem-2776	11	15	order	order	NOUN
fbem-2776	11	16	of	of	ADP
fbem-2776	11	17	fair	fair	ADJ
fbem-2776	11	18	distribution	distribution	NOUN
fbem-2776	11	19	of	of	ADP
fbem-2776	11	20	money	money	NOUN
fbem-2776	11	21	and	and	CCONJ
fbem-2776	11	22	goods	good	NOUN
fbem-2776	11	23	from	from	ADP
fbem-2776	11	24	all	all	DET
fbem-2776	11	25	walks	walk	NOUN
fbem-2776	11	26	of	of	ADP
fbem-2776	11	27	life	life	NOUN
fbem-2776	11	28	,	,	PUNCT
fbem-2776	11	29	which	which	PRON
fbem-2776	11	30	is	be	AUX
fbem-2776	11	31	an	an	DET
fbem-2776	11	32	unshirkable	unshirkable	ADJ
fbem-2776	11	33	responsibility	responsibility	NOUN
fbem-2776	11	34	of	of	ADP
fbem-2776	11	35	the	the	DET
fbem-2776	11	36	state	state	NOUN
fbem-2776	11	37	audit	audit	NOUN
fbem-2776	11	38	.	.	PUNCT
fbem-2776	12	1	due	due	ADP
fbem-2776	12	2	to	to	ADP
fbem-2776	12	3	the	the	DET
fbem-2776	12	4	characteristics	characteristic	NOUN
fbem-2776	12	5	of	of	ADP
fbem-2776	12	6	public	public	ADJ
fbem-2776	12	7	health	health	NOUN
fbem-2776	12	8	emergencies	emergency	NOUN
fbem-2776	12	9	,	,	PUNCT
fbem-2776	12	10	the	the	DET
fbem-2776	12	11	conventional	conventional	ADJ
fbem-2776	12	12	national	national	ADJ
fbem-2776	12	13	audit	audit	NOUN
fbem-2776	12	14	has	have	VERB
fbem-2776	12	15	some	some	DET
fbem-2776	12	16	problems	problem	NOUN
fbem-2776	12	17	such	such	ADJ
fbem-2776	12	18	as	as	ADP
fbem-2776	12	19	insufficient	insufficient	ADJ
fbem-2776	12	20	consistency	consistency	NOUN
fbem-2776	12	21	in	in	ADP
fbem-2776	12	22	project	project	NOUN
fbem-2776	12	23	content	content	NOUN
fbem-2776	12	24	,	,	PUNCT
fbem-2776	12	25	method	method	NOUN
fbem-2776	12	26	model	model	NOUN
fbem-2776	12	27	,	,	PUNCT
fbem-2776	12	28	audit	audit	NOUN
fbem-2776	12	29	quality	quality	NOUN
fbem-2776	12	30	control	control	NOUN
fbem-2776	12	31	and	and	CCONJ
fbem-2776	12	32	other	other	ADJ
fbem-2776	12	33	aspects	aspect	NOUN
fbem-2776	12	34	.	.	PUNCT
fbem-2776	13	1	therefore	therefore	ADV
fbem-2776	13	2	,	,	PUNCT
fbem-2776	13	3	this	this	DET
fbem-2776	13	4	paper	paper	NOUN
fbem-2776	13	5	takes	take	VERB
fbem-2776	13	6	wuhan	wuhan	PROPN
fbem-2776	13	7	online	online	ADJ
fbem-2776	13	8	audit	audit	NOUN
fbem-2776	13	9	as	as	ADP
fbem-2776	13	10	an	an	DET
fbem-2776	13	11	example	example	NOUN
fbem-2776	13	12	to	to	PART
fbem-2776	13	13	explore	explore	VERB
fbem-2776	13	14	the	the	DET
fbem-2776	13	15	consistency	consistency	NOUN
fbem-2776	13	16	of	of	ADP
fbem-2776	13	17	emergency	emergency	NOUN
fbem-2776	13	18	audit	audit	NOUN
fbem-2776	13	19	in	in	ADP
fbem-2776	13	20	the	the	DET
fbem-2776	13	21	face	face	NOUN
fbem-2776	13	22	of	of	ADP
fbem-2776	13	23	public	public	ADJ
fbem-2776	13	24	health	health	NOUN
fbem-2776	13	25	emergencies	emergency	NOUN
fbem-2776	13	26	.	.	PUNCT
fbem-2776	14	1	2	2	X
fbem-2776	14	2	.	.	X
fbem-2776	14	3	theoretical	theoretical	ADJ
fbem-2776	14	4	basis	basis	NOUN
fbem-2776	14	5	and	and	CCONJ
fbem-2776	14	6	literature	literature	NOUN
fbem-2776	14	7	review	review	NOUN
fbem-2776	14	8	2.1	2.1	NUM
fbem-2776	14	9	.	.	PUNCT
fbem-2776	15	1	sudden	sudden	ADJ
fbem-2776	15	2	public	public	ADJ
fbem-2776	15	3	events	event	NOUN
fbem-2776	15	4	in	in	ADP
fbem-2776	15	5	the	the	DET
fbem-2776	15	6	national	national	ADJ
fbem-2776	15	7	overall	overall	ADJ
fbem-2776	15	8	emergency	emergency	NOUN
fbem-2776	15	9	plan	plan	NOUN
fbem-2776	15	10	for	for	ADP
fbem-2776	15	11	public	public	ADJ
fbem-2776	15	12	emergencies	emergency	NOUN
fbem-2776	15	13	,	,	PUNCT
fbem-2776	15	14	public	public	ADJ
fbem-2776	15	15	emergencies	emergency	NOUN
fbem-2776	15	16	are	be	AUX
fbem-2776	15	17	defined	define	VERB
fbem-2776	15	18	as	as	ADP
fbem-2776	15	19	emergencies	emergency	NOUN
fbem-2776	15	20	that	that	PRON
fbem-2776	15	21	occur	occur	VERB
fbem-2776	15	22	suddenly	suddenly	ADV
fbem-2776	15	23	,	,	PUNCT
fbem-2776	15	24	cause	cause	VERB
fbem-2776	15	25	or	or	CCONJ
fbem-2776	15	26	may	may	AUX
fbem-2776	15	27	cause	cause	VERB
fbem-2776	15	28	heavy	heavy	ADJ
fbem-2776	15	29	casualties	casualty	NOUN
fbem-2776	15	30	,	,	PUNCT
fbem-2776	15	31	property	property	NOUN
fbem-2776	15	32	losses	loss	NOUN
fbem-2776	15	33	,	,	PUNCT
fbem-2776	15	34	ecological	ecological	ADJ
fbem-2776	15	35	environment	environment	NOUN
fbem-2776	15	36	damage	damage	NOUN
fbem-2776	15	37	and	and	CCONJ
fbem-2776	15	38	serious	serious	ADJ
fbem-2776	15	39	social	social	ADJ
fbem-2776	15	40	harm	harm	NOUN
fbem-2776	15	41	,	,	PUNCT
fbem-2776	15	42	and	and	CCONJ
fbem-2776	15	43	endanger	endanger	VERB
fbem-2776	15	44	public	public	ADJ
fbem-2776	15	45	security	security	NOUN
fbem-2776	15	46	.	.	PUNCT
fbem-2776	16	1	in	in	ADP
fbem-2776	16	2	short	short	ADJ
fbem-2776	16	3	,	,	PUNCT
fbem-2776	16	4	public	public	ADJ
fbem-2776	16	5	emergencies	emergency	NOUN
fbem-2776	16	6	are	be	AUX
fbem-2776	16	7	difficult	difficult	ADJ
fbem-2776	16	8	to	to	PART
fbem-2776	16	9	predict	predict	VERB
fbem-2776	16	10	.	.	PUNCT
fbem-2776	17	1	sudden	sudden	ADJ
fbem-2776	17	2	public	public	ADJ
fbem-2776	17	3	events	event	NOUN
fbem-2776	17	4	have	have	VERB
fbem-2776	17	5	the	the	DET
fbem-2776	17	6	characteristics	characteristic	NOUN
fbem-2776	17	7	of	of	ADP
fbem-2776	17	8	suddenness	suddenness	NOUN
fbem-2776	17	9	,	,	PUNCT
fbem-2776	17	10	harmfulness	harmfulness	NOUN
fbem-2776	17	11	,	,	PUNCT
fbem-2776	17	12	destructiveness	destructiveness	NOUN
fbem-2776	17	13	,	,	PUNCT
fbem-2776	17	14	uncertainty	uncertainty	NOUN
fbem-2776	17	15	,	,	PUNCT
fbem-2776	17	16	complexity	complexity	NOUN
fbem-2776	17	17	and	and	CCONJ
fbem-2776	17	18	comprehensiveness	comprehensiveness	NOUN
fbem-2776	17	19	.	.	PUNCT
fbem-2776	18	1	2.2	2.2	NUM
fbem-2776	18	2	.	.	PUNCT
fbem-2776	19	1	online	online	ADJ
fbem-2776	19	2	audit	audit	NOUN
fbem-2776	19	3	theory	theory	NOUN
fbem-2776	19	4	network	network	NOUN
fbem-2776	19	5	audit	audit	NOUN
fbem-2776	19	6	is	be	AUX
fbem-2776	19	7	a	a	DET
fbem-2776	19	8	kind	kind	NOUN
fbem-2776	19	9	of	of	ADP
fbem-2776	19	10	digital	digital	ADJ
fbem-2776	19	11	audit	audit	NOUN
fbem-2776	19	12	mode	mode	NOUN
fbem-2776	19	13	with	with	ADP
fbem-2776	19	14	mature	mature	ADJ
fbem-2776	19	15	computer	computer	NOUN
fbem-2776	19	16	audit	audit	NOUN
fbem-2776	19	17	technology	technology	NOUN
fbem-2776	19	18	.	.	PUNCT
fbem-2776	20	1	at	at	ADP
fbem-2776	20	2	present	present	ADJ
fbem-2776	20	3	,	,	PUNCT
fbem-2776	20	4	there	there	PRON
fbem-2776	20	5	is	be	VERB
fbem-2776	20	6	no	no	DET
fbem-2776	20	7	unified	unified	ADJ
fbem-2776	20	8	definition	definition	NOUN
fbem-2776	20	9	of	of	ADP
fbem-2776	20	10	online	online	ADJ
fbem-2776	20	11	audit	audit	NOUN
fbem-2776	20	12	in	in	ADP
fbem-2776	20	13	the	the	DET
fbem-2776	20	14	academic	academic	ADJ
fbem-2776	20	15	circle	circle	NOUN
fbem-2776	20	16	,	,	PUNCT
fbem-2776	20	17	and	and	CCONJ
fbem-2776	20	18	scholars	scholar	NOUN
fbem-2776	20	19	have	have	VERB
fbem-2776	20	20	a	a	DET
fbem-2776	20	21	variety	variety	NOUN
fbem-2776	20	22	of	of	ADP
fbem-2776	20	23	explanations	explanation	NOUN
fbem-2776	20	24	for	for	ADP
fbem-2776	20	25	online	online	ADJ
fbem-2776	20	26	audit	audit	NOUN
fbem-2776	20	27	.	.	PUNCT
fbem-2776	21	1	some	some	DET
fbem-2776	21	2	scholars	scholar	NOUN
fbem-2776	21	3	suggested	suggest	VERB
fbem-2776	21	4	that	that	SCONJ
fbem-2776	21	5	the	the	DET
fbem-2776	21	6	key	key	NOUN
fbem-2776	21	7	of	of	ADP
fbem-2776	21	8	online	online	ADJ
fbem-2776	21	9	audit	audit	NOUN
fbem-2776	21	10	is	be	AUX
fbem-2776	21	11	to	to	PART
fbem-2776	21	12	use	use	VERB
fbem-2776	21	13	the	the	DET
fbem-2776	21	14	network	network	NOUN
fbem-2776	21	15	to	to	PART
fbem-2776	21	16	query	query	VERB
fbem-2776	21	17	and	and	CCONJ
fbem-2776	21	18	call	call	VERB
fbem-2776	21	19	the	the	DET
fbem-2776	21	20	relevant	relevant	ADJ
fbem-2776	21	21	data	datum	NOUN
fbem-2776	21	22	of	of	ADP
fbem-2776	21	23	the	the	DET
fbem-2776	21	24	auditee	auditee	NOUN
fbem-2776	21	25	.	.	PUNCT
fbem-2776	22	1	by	by	ADP
fbem-2776	22	2	transferring	transfer	VERB
fbem-2776	22	3	the	the	DET
fbem-2776	22	4	data	datum	NOUN
fbem-2776	22	5	,	,	PUNCT
fbem-2776	22	6	we	we	PRON
fbem-2776	22	7	can	can	AUX
fbem-2776	22	8	see	see	VERB
fbem-2776	22	9	the	the	DET
fbem-2776	22	10	asset	asset	NOUN
fbem-2776	22	11	utilization	utilization	NOUN
fbem-2776	22	12	status	status	NOUN
fbem-2776	22	13	and	and	CCONJ
fbem-2776	22	14	problems	problem	NOUN
fbem-2776	22	15	in	in	ADP
fbem-2776	22	16	the	the	DET
fbem-2776	22	17	operation	operation	NOUN
fbem-2776	22	18	of	of	ADP
fbem-2776	22	19	the	the	DET
fbem-2776	22	20	enterprise	enterprise	NOUN
fbem-2776	22	21	.	.	PUNCT
fbem-2776	23	1	it	it	PRON
fbem-2776	23	2	has	have	AUX
fbem-2776	23	3	also	also	ADV
fbem-2776	23	4	been	be	AUX
fbem-2776	23	5	proposed	propose	VERB
fbem-2776	23	6	that	that	SCONJ
fbem-2776	23	7	online	online	ADJ
fbem-2776	23	8	audit	audit	NOUN
fbem-2776	23	9	is	be	AUX
fbem-2776	23	10	to	to	PART
fbem-2776	23	11	use	use	VERB
fbem-2776	23	12	networked	networked	ADJ
fbem-2776	23	13	computers	computer	NOUN
fbem-2776	23	14	to	to	PART
fbem-2776	23	15	connect	connect	VERB
fbem-2776	23	16	audit	audit	NOUN
fbem-2776	23	17	institutions	institution	NOUN
fbem-2776	23	18	and	and	CCONJ
fbem-2776	23	19	auditees	auditee	NOUN
fbem-2776	23	20	,	,	PUNCT
fbem-2776	23	21	and	and	CCONJ
fbem-2776	23	22	use	use	VERB
fbem-2776	23	23	the	the	DET
fbem-2776	23	24	on	on	ADP
fbem-2776	23	25	-	-	PUNCT
fbem-2776	23	26	site	site	NOUN
fbem-2776	23	27	audit	audit	NOUN
fbem-2776	23	28	implementation	implementation	NOUN
fbem-2776	23	29	system	system	NOUN
fbem-2776	23	30	to	to	PART
fbem-2776	23	31	conduct	conduct	VERB
fbem-2776	23	32	online	online	ADJ
fbem-2776	23	33	,	,	PUNCT
fbem-2776	23	34	real	real	ADJ
fbem-2776	23	35	-	-	PUNCT
fbem-2776	23	36	time	time	NOUN
fbem-2776	23	37	and	and	CCONJ
fbem-2776	23	38	continuous	continuous	ADJ
fbem-2776	23	39	review	review	NOUN
fbem-2776	23	40	and	and	CCONJ
fbem-2776	23	41	analysis	analysis	NOUN
fbem-2776	23	42	of	of	ADP
fbem-2776	23	43	various	various	ADJ
fbem-2776	23	44	departments	department	NOUN
fbem-2776	23	45	.	.	PUNCT
fbem-2776	24	1	compared	compare	VERB
fbem-2776	24	2	with	with	ADP
fbem-2776	24	3	the	the	DET
fbem-2776	24	4	regular	regular	ADJ
fbem-2776	24	5	on	on	ADP
fbem-2776	24	6	-	-	PUNCT
fbem-2776	24	7	site	site	NOUN
fbem-2776	24	8	audit	audit	NOUN
fbem-2776	24	9	,	,	PUNCT
fbem-2776	24	10	there	there	PRON
fbem-2776	24	11	is	be	VERB
fbem-2776	24	12	no	no	DET
fbem-2776	24	13	restriction	restriction	NOUN
fbem-2776	24	14	on	on	ADP
fbem-2776	24	15	quantity	quantity	NOUN
fbem-2776	24	16	and	and	CCONJ
fbem-2776	24	17	time	time	NOUN
fbem-2776	24	18	,	,	PUNCT
fbem-2776	24	19	which	which	PRON
fbem-2776	24	20	makes	make	VERB
fbem-2776	24	21	the	the	DET
fbem-2776	24	22	audit	audit	NOUN
fbem-2776	24	23	data	data	NOUN
fbem-2776	24	24	collection	collection	NOUN
fbem-2776	24	25	and	and	CCONJ
fbem-2776	24	26	analysis	analysis	NOUN
fbem-2776	24	27	more	more	ADV
fbem-2776	24	28	efficient	efficient	ADJ
fbem-2776	24	29	.	.	PUNCT
fbem-2776	25	1	based	base	VERB
fbem-2776	25	2	on	on	ADP
fbem-2776	25	3	the	the	DET
fbem-2776	25	4	above	above	ADJ
fbem-2776	25	5	views	view	NOUN
fbem-2776	25	6	,	,	PUNCT
fbem-2776	25	7	we	we	PRON
fbem-2776	25	8	can	can	AUX
fbem-2776	25	9	understand	understand	VERB
fbem-2776	25	10	online	online	ADJ
fbem-2776	25	11	audit	audit	NOUN
fbem-2776	25	12	from	from	ADP
fbem-2776	25	13	the	the	DET
fbem-2776	25	14	macro	macro	ADJ
fbem-2776	25	15	level	level	NOUN
fbem-2776	25	16	and	and	CCONJ
fbem-2776	25	17	micro	micro	ADJ
fbem-2776	25	18	level	level	NOUN
fbem-2776	25	19	.	.	PUNCT
fbem-2776	26	1	from	from	ADP
fbem-2776	26	2	a	a	DET
fbem-2776	26	3	macro	macro	ADJ
fbem-2776	26	4	point	point	NOUN
fbem-2776	26	5	of	of	ADP
fbem-2776	26	6	view	view	NOUN
fbem-2776	26	7	,	,	PUNCT
fbem-2776	26	8	the	the	DET
fbem-2776	26	9	application	application	NOUN
fbem-2776	26	10	of	of	ADP
fbem-2776	26	11	modern	modern	ADJ
fbem-2776	26	12	technologies	technology	NOUN
fbem-2776	26	13	such	such	ADJ
fbem-2776	26	14	as	as	ADP
fbem-2776	26	15	computer	computer	NOUN
fbem-2776	26	16	processing	processing	NOUN
fbem-2776	26	17	technology	technology	NOUN
fbem-2776	26	18	and	and	CCONJ
fbem-2776	26	19	analysis	analysis	NOUN
fbem-2776	26	20	technology	technology	NOUN
fbem-2776	26	21	is	be	AUX
fbem-2776	26	22	the	the	DET
fbem-2776	26	23	key	key	NOUN
fbem-2776	26	24	,	,	PUNCT
fbem-2776	26	25	while	while	SCONJ
fbem-2776	26	26	from	from	ADP
fbem-2776	26	27	a	a	DET
fbem-2776	26	28	micro	micro	ADJ
fbem-2776	26	29	level	level	NOUN
fbem-2776	26	30	,	,	PUNCT
fbem-2776	26	31	it	it	PRON
fbem-2776	26	32	is	be	AUX
fbem-2776	26	33	the	the	DET
fbem-2776	26	34	network	network	NOUN
fbem-2776	26	35	interconnection	interconnection	NOUN
fbem-2776	26	36	between	between	ADP
fbem-2776	26	37	the	the	DET
fbem-2776	26	38	audit	audit	NOUN
fbem-2776	26	39	subject	subject	NOUN
fbem-2776	26	40	and	and	CCONJ
fbem-2776	26	41	the	the	DET
fbem-2776	26	42	audited	audit	VERB
fbem-2776	26	43	subject	subject	NOUN
fbem-2776	26	44	to	to	PART
fbem-2776	26	45	achieve	achieve	VERB
fbem-2776	26	46	the	the	DET
fbem-2776	26	47	audit	audit	NOUN
fbem-2776	26	48	supervision	supervision	NOUN
fbem-2776	26	49	of	of	ADP
fbem-2776	26	50	the	the	DET
fbem-2776	26	51	audited	audit	VERB
fbem-2776	26	52	subject	subject	NOUN
fbem-2776	26	53	.	.	PUNCT
fbem-2776	27	1	this	this	DET
fbem-2776	27	2	paper	paper	NOUN
fbem-2776	27	3	mainly	mainly	ADV
fbem-2776	27	4	analyzes	analyze	VERB
fbem-2776	27	5	online	online	ADJ
fbem-2776	27	6	audit	audit	NOUN
fbem-2776	27	7	from	from	ADP
fbem-2776	27	8	a	a	DET
fbem-2776	27	9	micro	micro	NOUN
fbem-2776	27	10	perspective	perspective	NOUN
fbem-2776	27	11	.	.	PUNCT
fbem-2776	28	1	2.3	2.3	NUM
fbem-2776	28	2	.	.	PUNCT
fbem-2776	28	3	national	national	ADJ
fbem-2776	28	4	audit	audit	NOUN
fbem-2776	28	5	of	of	ADP
fbem-2776	28	6	public	public	ADJ
fbem-2776	28	7	emergencies	emergency	NOUN
fbem-2776	28	8	and	and	CCONJ
fbem-2776	28	9	immune	immune	ADJ
fbem-2776	28	10	system	system	NOUN
fbem-2776	28	11	theory	theory	NOUN
fbem-2776	28	12	according	accord	VERB
fbem-2776	28	13	to	to	ADP
fbem-2776	28	14	the	the	DET
fbem-2776	28	15	theory	theory	NOUN
fbem-2776	28	16	of	of	ADP
fbem-2776	28	17	"	"	PUNCT
fbem-2776	28	18	immune	immune	ADJ
fbem-2776	28	19	system	system	NOUN
fbem-2776	28	20	"	"	PUNCT
fbem-2776	28	21	,	,	PUNCT
fbem-2776	28	22	government	government	NOUN
fbem-2776	28	23	audit	audit	NOUN
fbem-2776	28	24	is	be	AUX
fbem-2776	28	25	the	the	DET
fbem-2776	28	26	immune	immune	ADJ
fbem-2776	28	27	mechanism	mechanism	NOUN
fbem-2776	28	28	of	of	ADP
fbem-2776	28	29	a	a	DET
fbem-2776	28	30	country	country	NOUN
fbem-2776	28	31	's	's	PART
fbem-2776	28	32	economic	economic	ADJ
fbem-2776	28	33	and	and	CCONJ
fbem-2776	28	34	social	social	ADJ
fbem-2776	28	35	operation	operation	NOUN
fbem-2776	28	36	.	.	PUNCT
fbem-2776	29	1	as	as	ADP
fbem-2776	29	2	a	a	DET
fbem-2776	29	3	self	self	NOUN
fbem-2776	29	4	-	-	PUNCT
fbem-2776	29	5	protection	protection	NOUN
fbem-2776	29	6	mechanism	mechanism	NOUN
fbem-2776	29	7	,	,	PUNCT
fbem-2776	29	8	audit	audit	NOUN
fbem-2776	29	9	supervision	supervision	NOUN
fbem-2776	29	10	should	should	AUX
fbem-2776	29	11	play	play	VERB
fbem-2776	29	12	its	its	PRON
fbem-2776	29	13	role	role	NOUN
fbem-2776	29	14	of	of	ADP
fbem-2776	29	15	prevention	prevention	NOUN
fbem-2776	29	16	,	,	PUNCT
fbem-2776	29	17	disclosure	disclosure	NOUN
fbem-2776	29	18	and	and	CCONJ
fbem-2776	29	19	52	52	NUM
fbem-2776	29	20	defense	defense	NOUN
fbem-2776	29	21	,	,	PUNCT
fbem-2776	29	22	so	so	SCONJ
fbem-2776	29	23	as	as	SCONJ
fbem-2776	29	24	to	to	PART
fbem-2776	29	25	ensure	ensure	VERB
fbem-2776	29	26	the	the	DET
fbem-2776	29	27	normal	normal	ADJ
fbem-2776	29	28	operation	operation	NOUN
fbem-2776	29	29	of	of	ADP
fbem-2776	29	30	china	china	PROPN
fbem-2776	29	31	's	's	PART
fbem-2776	29	32	economy	economy	NOUN
fbem-2776	29	33	and	and	CCONJ
fbem-2776	29	34	society	society	NOUN
fbem-2776	30	1	[	[	X
fbem-2776	30	2	4	4	NUM
fbem-2776	30	3	]	]	PUNCT
fbem-2776	30	4	.	.	PUNCT
fbem-2776	31	1	therefore	therefore	ADV
fbem-2776	31	2	,	,	PUNCT
fbem-2776	31	3	on	on	ADP
fbem-2776	31	4	the	the	DET
fbem-2776	31	5	one	one	NUM
fbem-2776	31	6	hand	hand	NOUN
fbem-2776	31	7	,	,	PUNCT
fbem-2776	31	8	national	national	ADJ
fbem-2776	31	9	audit	audit	NOUN
fbem-2776	31	10	plays	play	VERB
fbem-2776	31	11	the	the	DET
fbem-2776	31	12	role	role	NOUN
fbem-2776	31	13	of	of	ADP
fbem-2776	31	14	supervision	supervision	NOUN
fbem-2776	31	15	,	,	PUNCT
fbem-2776	31	16	evaluation	evaluation	NOUN
fbem-2776	31	17	and	and	CCONJ
fbem-2776	31	18	authentication	authentication	NOUN
fbem-2776	31	19	,	,	PUNCT
fbem-2776	31	20	on	on	ADP
fbem-2776	31	21	the	the	DET
fbem-2776	31	22	other	other	ADJ
fbem-2776	31	23	hand	hand	NOUN
fbem-2776	31	24	,	,	PUNCT
fbem-2776	31	25	it	it	PRON
fbem-2776	31	26	plays	play	VERB
fbem-2776	31	27	the	the	DET
fbem-2776	31	28	role	role	NOUN
fbem-2776	31	29	of	of	ADP
fbem-2776	31	30	prediction	prediction	NOUN
fbem-2776	31	31	,	,	PUNCT
fbem-2776	31	32	early	early	ADJ
fbem-2776	31	33	warning	warning	NOUN
fbem-2776	31	34	and	and	CCONJ
fbem-2776	31	35	correction	correction	NOUN
fbem-2776	31	36	.	.	PUNCT
fbem-2776	32	1	by	by	ADP
fbem-2776	32	2	exercising	exercise	VERB
fbem-2776	32	3	the	the	DET
fbem-2776	32	4	three	three	NUM
fbem-2776	32	5	responsibilities	responsibility	NOUN
fbem-2776	32	6	of	of	ADP
fbem-2776	32	7	supervision	supervision	NOUN
fbem-2776	32	8	,	,	PUNCT
fbem-2776	32	9	evaluation	evaluation	NOUN
fbem-2776	32	10	and	and	CCONJ
fbem-2776	32	11	authentication	authentication	NOUN
fbem-2776	32	12	,	,	PUNCT
fbem-2776	32	13	the	the	DET
fbem-2776	32	14	state	state	NOUN
fbem-2776	32	15	audit	audit	NOUN
fbem-2776	32	16	realizes	realize	VERB
fbem-2776	32	17	the	the	DET
fbem-2776	32	18	supervision	supervision	NOUN
fbem-2776	32	19	and	and	CCONJ
fbem-2776	32	20	restriction	restriction	NOUN
fbem-2776	32	21	of	of	ADP
fbem-2776	32	22	the	the	DET
fbem-2776	32	23	state	state	NOUN
fbem-2776	32	24	's	's	PART
fbem-2776	32	25	public	public	ADJ
fbem-2776	32	26	power	power	NOUN
fbem-2776	32	27	,	,	PUNCT
fbem-2776	32	28	thus	thus	ADV
fbem-2776	32	29	making	make	VERB
fbem-2776	32	30	the	the	DET
fbem-2776	32	31	government	government	NOUN
fbem-2776	32	32	's	's	PART
fbem-2776	32	33	work	work	NOUN
fbem-2776	32	34	more	more	ADV
fbem-2776	32	35	efficient	efficient	ADJ
fbem-2776	32	36	and	and	CCONJ
fbem-2776	32	37	more	more	ADV
fbem-2776	32	38	popular	popular	ADJ
fbem-2776	32	39	,	,	PUNCT
fbem-2776	32	40	thus	thus	ADV
fbem-2776	32	41	promoting	promote	VERB
fbem-2776	32	42	the	the	DET
fbem-2776	32	43	development	development	NOUN
fbem-2776	32	44	of	of	ADP
fbem-2776	32	45	the	the	DET
fbem-2776	32	46	socialist	socialist	ADJ
fbem-2776	32	47	rule	rule	NOUN
fbem-2776	32	48	of	of	ADP
fbem-2776	32	49	law	law	NOUN
fbem-2776	32	50	and	and	CCONJ
fbem-2776	32	51	making	make	VERB
fbem-2776	32	52	greater	great	ADJ
fbem-2776	32	53	contributions	contribution	NOUN
fbem-2776	32	54	to	to	ADP
fbem-2776	32	55	china	china	PROPN
fbem-2776	32	56	's	's	PART
fbem-2776	32	57	economic	economic	ADJ
fbem-2776	32	58	construction	construction	NOUN
fbem-2776	32	59	.	.	PUNCT
fbem-2776	33	1	2.4	2.4	NUM
fbem-2776	33	2	.	.	PUNCT
fbem-2776	33	3	research	research	NOUN
fbem-2776	33	4	on	on	ADP
fbem-2776	33	5	public	public	ADJ
fbem-2776	33	6	health	health	NOUN
fbem-2776	33	7	emergencies	emergency	NOUN
fbem-2776	33	8	in	in	ADP
fbem-2776	33	9	china	china	PROPN
fbem-2776	33	10	's	's	PART
fbem-2776	33	11	emergency	emergency	NOUN
fbem-2776	33	12	response	response	NOUN
fbem-2776	33	13	law	law	NOUN
fbem-2776	33	14	,	,	PUNCT
fbem-2776	33	15	public	public	ADJ
fbem-2776	33	16	health	health	NOUN
fbem-2776	33	17	emergencies	emergency	NOUN
fbem-2776	33	18	are	be	AUX
fbem-2776	33	19	defined	define	VERB
fbem-2776	33	20	as	as	ADP
fbem-2776	33	21	:	:	PUNCT
fbem-2776	33	22	"	"	PUNCT
fbem-2776	33	23	sudden	sudden	ADJ
fbem-2776	33	24	outbreaks	outbreak	NOUN
fbem-2776	33	25	of	of	ADP
fbem-2776	33	26	major	major	ADJ
fbem-2776	33	27	infectious	infectious	ADJ
fbem-2776	33	28	diseases	disease	NOUN
fbem-2776	33	29	,	,	PUNCT
fbem-2776	33	30	mass	mass	ADJ
fbem-2776	33	31	diseases	disease	NOUN
fbem-2776	33	32	of	of	ADP
fbem-2776	33	33	unknown	unknown	ADJ
fbem-2776	33	34	causes	cause	NOUN
fbem-2776	33	35	,	,	PUNCT
fbem-2776	33	36	major	major	ADJ
fbem-2776	33	37	food	food	NOUN
fbem-2776	33	38	and	and	CCONJ
fbem-2776	33	39	occupational	occupational	ADJ
fbem-2776	33	40	poisoning	poisoning	NOUN
fbem-2776	33	41	and	and	CCONJ
fbem-2776	33	42	other	other	ADJ
fbem-2776	33	43	events	event	NOUN
fbem-2776	33	44	seriously	seriously	ADV
fbem-2776	33	45	affecting	affect	VERB
fbem-2776	33	46	public	public	ADJ
fbem-2776	33	47	health	health	NOUN
fbem-2776	33	48	that	that	PRON
fbem-2776	33	49	cause	cause	VERB
fbem-2776	33	50	or	or	CCONJ
fbem-2776	33	51	may	may	AUX
fbem-2776	33	52	cause	cause	VERB
fbem-2776	33	53	serious	serious	ADJ
fbem-2776	33	54	damage	damage	NOUN
fbem-2776	33	55	to	to	ADP
fbem-2776	33	56	public	public	ADJ
fbem-2776	33	57	health	health	NOUN
fbem-2776	33	58	.	.	PUNCT
fbem-2776	34	1	china	china	PROPN
fbem-2776	34	2	experienced	experience	VERB
fbem-2776	34	3	two	two	NUM
fbem-2776	34	4	serious	serious	ADJ
fbem-2776	34	5	public	public	ADJ
fbem-2776	34	6	health	health	NOUN
fbem-2776	34	7	and	and	CCONJ
fbem-2776	34	8	safety	safety	NOUN
fbem-2776	34	9	emergencies	emergency	NOUN
fbem-2776	34	10	in	in	ADP
fbem-2776	34	11	2002	2002	NUM
fbem-2776	34	12	and	and	CCONJ
fbem-2776	34	13	2020	2020	NUM
fbem-2776	34	14	,	,	PUNCT
fbem-2776	34	15	which	which	PRON
fbem-2776	34	16	seriously	seriously	ADV
fbem-2776	34	17	affected	affect	VERB
fbem-2776	34	18	the	the	DET
fbem-2776	34	19	development	development	NOUN
fbem-2776	34	20	and	and	CCONJ
fbem-2776	34	21	progress	progress	NOUN
fbem-2776	34	22	of	of	ADP
fbem-2776	34	23	china	china	PROPN
fbem-2776	34	24	's	's	PART
fbem-2776	34	25	economy	economy	NOUN
fbem-2776	34	26	and	and	CCONJ
fbem-2776	34	27	the	the	DET
fbem-2776	34	28	health	health	NOUN
fbem-2776	34	29	of	of	ADP
fbem-2776	34	30	its	its	PRON
fbem-2776	34	31	citizens	citizen	NOUN
fbem-2776	34	32	.	.	PUNCT
fbem-2776	35	1	they	they	PRON
fbem-2776	35	2	were	be	AUX
fbem-2776	35	3	sars	sar	NOUN
fbem-2776	35	4	in	in	ADP
fbem-2776	35	5	2002	2002	NUM
fbem-2776	35	6	and	and	CCONJ
fbem-2776	35	7	covid-19	covid-19	PROPN
fbem-2776	35	8	in	in	ADP
fbem-2776	35	9	2020	2020	NUM
fbem-2776	35	10	.	.	PUNCT
fbem-2776	36	1	public	public	ADJ
fbem-2776	36	2	health	health	NOUN
fbem-2776	36	3	emergencies	emergency	NOUN
fbem-2776	36	4	are	be	AUX
fbem-2776	36	5	characterized	characterize	VERB
fbem-2776	36	6	by	by	ADP
fbem-2776	36	7	sudden	sudden	ADJ
fbem-2776	36	8	,	,	PUNCT
fbem-2776	36	9	high	high	ADJ
fbem-2776	36	10	uncertainty	uncertainty	NOUN
fbem-2776	36	11	,	,	PUNCT
fbem-2776	36	12	high	high	ADJ
fbem-2776	36	13	destructiveness	destructiveness	NOUN
fbem-2776	36	14	and	and	CCONJ
fbem-2776	36	15	high	high	ADJ
fbem-2776	36	16	loss	loss	NOUN
fbem-2776	36	17	.	.	PUNCT
fbem-2776	37	1	abruptness	abruptness	NOUN
fbem-2776	37	2	refers	refer	VERB
fbem-2776	37	3	to	to	ADP
fbem-2776	37	4	the	the	DET
fbem-2776	37	5	sudden	sudden	ADJ
fbem-2776	37	6	occurrence	occurrence	NOUN
fbem-2776	37	7	of	of	ADP
fbem-2776	37	8	public	public	ADJ
fbem-2776	37	9	health	health	NOUN
fbem-2776	37	10	events	event	NOUN
fbem-2776	37	11	,	,	PUNCT
fbem-2776	37	12	which	which	PRON
fbem-2776	37	13	makes	make	VERB
fbem-2776	37	14	people	people	NOUN
fbem-2776	37	15	unprepared	unprepared	ADJ
fbem-2776	37	16	and	and	CCONJ
fbem-2776	37	17	unprepared	unprepared	ADJ
fbem-2776	37	18	;	;	PUNCT
fbem-2776	37	19	high	high	ADJ
fbem-2776	37	20	uncertainty	uncertainty	NOUN
fbem-2776	37	21	means	mean	VERB
fbem-2776	37	22	that	that	SCONJ
fbem-2776	37	23	there	there	PRON
fbem-2776	37	24	is	be	VERB
fbem-2776	37	25	a	a	DET
fbem-2776	37	26	high	high	ADJ
fbem-2776	37	27	degree	degree	NOUN
fbem-2776	37	28	of	of	ADP
fbem-2776	37	29	uncertainty	uncertainty	NOUN
fbem-2776	37	30	about	about	ADP
fbem-2776	37	31	the	the	DET
fbem-2776	37	32	development	development	NOUN
fbem-2776	37	33	direction	direction	NOUN
fbem-2776	37	34	and	and	CCONJ
fbem-2776	37	35	diagnosis	diagnosis	NOUN
fbem-2776	37	36	and	and	CCONJ
fbem-2776	37	37	treatment	treatment	NOUN
fbem-2776	37	38	methods	method	NOUN
fbem-2776	37	39	of	of	ADP
fbem-2776	37	40	public	public	ADJ
fbem-2776	37	41	health	health	NOUN
fbem-2776	37	42	events	event	NOUN
fbem-2776	37	43	;	;	PUNCT
fbem-2776	37	44	high	high	ADJ
fbem-2776	37	45	destructiveness	destructiveness	NOUN
fbem-2776	37	46	means	mean	VERB
fbem-2776	37	47	that	that	SCONJ
fbem-2776	37	48	public	public	ADJ
fbem-2776	37	49	health	health	NOUN
fbem-2776	37	50	events	event	NOUN
fbem-2776	37	51	will	will	AUX
fbem-2776	37	52	cause	cause	VERB
fbem-2776	37	53	huge	huge	ADJ
fbem-2776	37	54	losses	loss	NOUN
fbem-2776	37	55	to	to	ADP
fbem-2776	37	56	social	social	ADJ
fbem-2776	37	57	development	development	NOUN
fbem-2776	37	58	and	and	CCONJ
fbem-2776	37	59	economic	economic	ADJ
fbem-2776	37	60	operation	operation	NOUN
fbem-2776	37	61	,	,	PUNCT
fbem-2776	37	62	with	with	ADP
fbem-2776	37	63	high	high	ADJ
fbem-2776	37	64	intensity	intensity	NOUN
fbem-2776	37	65	of	of	ADP
fbem-2776	37	66	destructiveness	destructiveness	NOUN
fbem-2776	37	67	;	;	PUNCT
fbem-2776	37	68	high	high	ADJ
fbem-2776	37	69	loss	loss	NOUN
fbem-2776	37	70	:	:	PUNCT
fbem-2776	37	71	it	it	PRON
fbem-2776	37	72	refers	refer	VERB
fbem-2776	37	73	to	to	ADP
fbem-2776	37	74	the	the	DET
fbem-2776	37	75	huge	huge	ADJ
fbem-2776	37	76	economic	economic	ADJ
fbem-2776	37	77	loss	loss	NOUN
fbem-2776	37	78	caused	cause	VERB
fbem-2776	37	79	by	by	ADP
fbem-2776	37	80	the	the	DET
fbem-2776	37	81	destructive	destructive	ADJ
fbem-2776	37	82	nature	nature	NOUN
fbem-2776	37	83	of	of	ADP
fbem-2776	37	84	public	public	ADJ
fbem-2776	37	85	health	health	NOUN
fbem-2776	37	86	events	event	NOUN
fbem-2776	37	87	.	.	PUNCT
fbem-2776	38	1	according	accord	VERB
fbem-2776	38	2	to	to	ADP
fbem-2776	38	3	the	the	DET
fbem-2776	38	4	survey	survey	NOUN
fbem-2776	38	5	data	datum	NOUN
fbem-2776	38	6	,	,	PUNCT
fbem-2776	38	7	the	the	DET
fbem-2776	38	8	economic	economic	ADJ
fbem-2776	38	9	loss	loss	NOUN
fbem-2776	38	10	caused	cause	VERB
fbem-2776	38	11	by	by	ADP
fbem-2776	38	12	sars	sar	NOUN
fbem-2776	38	13	in	in	ADP
fbem-2776	38	14	2002	2002	NUM
fbem-2776	38	15	was	be	AUX
fbem-2776	38	16	up	up	ADP
fbem-2776	38	17	to	to	PART
fbem-2776	38	18	100	100	NUM
fbem-2776	38	19	billion	billion	NUM
fbem-2776	38	20	yuan	yuan	NOUN
fbem-2776	38	21	,	,	PUNCT
fbem-2776	38	22	increasing	increase	VERB
fbem-2776	38	23	the	the	DET
fbem-2776	38	24	uncertainty	uncertainty	NOUN
fbem-2776	38	25	of	of	ADP
fbem-2776	38	26	the	the	DET
fbem-2776	38	27	domestic	domestic	ADJ
fbem-2776	38	28	economy	economy	NOUN
fbem-2776	38	29	and	and	CCONJ
fbem-2776	38	30	policies	policy	NOUN
fbem-2776	38	31	;	;	PUNCT
fbem-2776	38	32	in	in	ADP
fbem-2776	38	33	2022	2022	NUM
fbem-2776	38	34	,	,	PUNCT
fbem-2776	38	35	covid-19	covid-19	PROPN
fbem-2776	38	36	will	will	AUX
fbem-2776	38	37	spread	spread	VERB
fbem-2776	38	38	all	all	ADV
fbem-2776	38	39	over	over	ADP
fbem-2776	38	40	the	the	DET
fbem-2776	38	41	world	world	NOUN
fbem-2776	38	42	,	,	PUNCT
fbem-2776	38	43	and	and	CCONJ
fbem-2776	38	44	many	many	ADJ
fbem-2776	38	45	countries	country	NOUN
fbem-2776	38	46	will	will	AUX
fbem-2776	38	47	die	die	VERB
fbem-2776	38	48	of	of	ADP
fbem-2776	38	49	covid-19	covid-19	PROPN
fbem-2776	38	50	.	.	PUNCT
fbem-2776	39	1	so	so	ADV
fbem-2776	39	2	far	far	ADV
fbem-2776	39	3	,	,	PUNCT
fbem-2776	39	4	the	the	DET
fbem-2776	39	5	death	death	NOUN
fbem-2776	39	6	toll	toll	NOUN
fbem-2776	39	7	of	of	ADP
fbem-2776	39	8	covid-19	covid-19	PROPN
fbem-2776	39	9	may	may	AUX
fbem-2776	39	10	reach	reach	VERB
fbem-2776	39	11	18.2	18.2	NUM
fbem-2776	39	12	million	million	NUM
fbem-2776	39	13	.	.	PUNCT
fbem-2776	40	1	due	due	ADP
fbem-2776	40	2	to	to	ADP
fbem-2776	40	3	political	political	ADJ
fbem-2776	40	4	control	control	NOUN
fbem-2776	40	5	such	such	ADJ
fbem-2776	40	6	as	as	ADP
fbem-2776	40	7	city	city	NOUN
fbem-2776	40	8	closure	closure	NOUN
fbem-2776	40	9	and	and	CCONJ
fbem-2776	40	10	isolation	isolation	NOUN
fbem-2776	40	11	,	,	PUNCT
fbem-2776	40	12	the	the	DET
fbem-2776	40	13	global	global	ADJ
fbem-2776	40	14	economy	economy	NOUN
fbem-2776	40	15	will	will	AUX
fbem-2776	40	16	stagnate	stagnate	VERB
fbem-2776	40	17	and	and	CCONJ
fbem-2776	40	18	face	face	VERB
fbem-2776	40	19	a	a	DET
fbem-2776	40	20	huge	huge	ADJ
fbem-2776	40	21	economic	economic	ADJ
fbem-2776	40	22	crisis	crisis	NOUN
fbem-2776	40	23	.	.	PUNCT
fbem-2776	41	1	it	it	PRON
fbem-2776	41	2	can	can	AUX
fbem-2776	41	3	be	be	AUX
fbem-2776	41	4	seen	see	VERB
fbem-2776	41	5	from	from	ADP
fbem-2776	41	6	the	the	DET
fbem-2776	41	7	above	above	ADJ
fbem-2776	41	8	two	two	NUM
fbem-2776	41	9	major	major	ADJ
fbem-2776	41	10	public	public	ADJ
fbem-2776	41	11	health	health	NOUN
fbem-2776	41	12	emergencies	emergency	NOUN
fbem-2776	41	13	that	that	SCONJ
fbem-2776	41	14	if	if	SCONJ
fbem-2776	41	15	timely	timely	ADJ
fbem-2776	41	16	control	control	NOUN
fbem-2776	41	17	measures	measure	NOUN
fbem-2776	41	18	are	be	AUX
fbem-2776	41	19	not	not	PART
fbem-2776	41	20	taken	take	VERB
fbem-2776	41	21	,	,	PUNCT
fbem-2776	41	22	economic	economic	ADJ
fbem-2776	41	23	and	and	CCONJ
fbem-2776	41	24	social	social	ADJ
fbem-2776	41	25	security	security	NOUN
fbem-2776	41	26	will	will	AUX
fbem-2776	41	27	be	be	AUX
fbem-2776	41	28	greatly	greatly	ADV
fbem-2776	41	29	affected	affect	VERB
fbem-2776	41	30	.	.	PUNCT
fbem-2776	42	1	the	the	DET
fbem-2776	42	2	characteristics	characteristic	NOUN
fbem-2776	42	3	of	of	ADP
fbem-2776	42	4	public	public	ADJ
fbem-2776	42	5	health	health	NOUN
fbem-2776	42	6	emergencies	emergency	NOUN
fbem-2776	42	7	increase	increase	VERB
fbem-2776	42	8	the	the	DET
fbem-2776	42	9	complexity	complexity	NOUN
fbem-2776	42	10	and	and	CCONJ
fbem-2776	42	11	urgency	urgency	NOUN
fbem-2776	42	12	of	of	ADP
fbem-2776	42	13	crisis	crisis	NOUN
fbem-2776	42	14	management	management	NOUN
fbem-2776	42	15	.	.	PUNCT
fbem-2776	43	1	this	this	PRON
fbem-2776	43	2	requires	require	VERB
fbem-2776	43	3	government	government	NOUN
fbem-2776	43	4	departments	department	NOUN
fbem-2776	43	5	to	to	PART
fbem-2776	43	6	timely	timely	ADV
fbem-2776	43	7	collect	collect	VERB
fbem-2776	43	8	,	,	PUNCT
fbem-2776	43	9	sort	sort	ADV
fbem-2776	43	10	out	out	ADV
fbem-2776	43	11	and	and	CCONJ
fbem-2776	43	12	analyze	analyze	VERB
fbem-2776	43	13	relevant	relevant	ADJ
fbem-2776	43	14	information	information	NOUN
fbem-2776	43	15	of	of	ADP
fbem-2776	43	16	public	public	ADJ
fbem-2776	43	17	health	health	NOUN
fbem-2776	43	18	emergencies	emergency	NOUN
fbem-2776	43	19	in	in	ADP
fbem-2776	43	20	emergency	emergency	NOUN
fbem-2776	43	21	management	management	NOUN
fbem-2776	43	22	,	,	PUNCT
fbem-2776	43	23	and	and	CCONJ
fbem-2776	43	24	apply	apply	VERB
fbem-2776	43	25	it	it	PRON
fbem-2776	43	26	to	to	ADP
fbem-2776	43	27	the	the	DET
fbem-2776	43	28	whole	whole	ADJ
fbem-2776	43	29	process	process	NOUN
fbem-2776	43	30	of	of	ADP
fbem-2776	43	31	response	response	NOUN
fbem-2776	43	32	,	,	PUNCT
fbem-2776	43	33	so	so	SCONJ
fbem-2776	43	34	as	as	SCONJ
fbem-2776	43	35	to	to	PART
fbem-2776	43	36	improve	improve	VERB
fbem-2776	43	37	the	the	DET
fbem-2776	43	38	governance	governance	NOUN
fbem-2776	43	39	efficiency	efficiency	NOUN
fbem-2776	43	40	of	of	ADP
fbem-2776	43	41	emergencies	emergency	NOUN
fbem-2776	43	42	.	.	PUNCT
fbem-2776	44	1	2.5	2.5	NUM
fbem-2776	44	2	.	.	PUNCT
fbem-2776	45	1	research	research	NOUN
fbem-2776	45	2	on	on	ADP
fbem-2776	45	3	the	the	DET
fbem-2776	45	4	status	status	NOUN
fbem-2776	45	5	quo	quo	NOUN
fbem-2776	45	6	of	of	ADP
fbem-2776	45	7	online	online	ADJ
fbem-2776	45	8	audit	audit	NOUN
fbem-2776	45	9	under	under	ADP
fbem-2776	45	10	public	public	ADJ
fbem-2776	45	11	health	health	NOUN
fbem-2776	45	12	emergencies	emergency	NOUN
fbem-2776	45	13	up	up	ADP
fbem-2776	45	14	to	to	ADP
fbem-2776	45	15	now	now	ADV
fbem-2776	45	16	,	,	PUNCT
fbem-2776	45	17	china	china	PROPN
fbem-2776	45	18	has	have	AUX
fbem-2776	45	19	witnessed	witness	VERB
fbem-2776	45	20	the	the	DET
fbem-2776	45	21	outbreak	outbreak	NOUN
fbem-2776	45	22	of	of	ADP
fbem-2776	45	23	hepatitis	hepatitis	PROPN
fbem-2776	45	24	a	a	PRON
fbem-2776	45	25	in	in	ADP
fbem-2776	45	26	shanghai	shanghai	PROPN
fbem-2776	45	27	in	in	ADP
fbem-2776	45	28	1988	1988	NUM
fbem-2776	45	29	,	,	PUNCT
fbem-2776	45	30	the	the	DET
fbem-2776	45	31	nationwide	nationwide	ADJ
fbem-2776	45	32	outbreak	outbreak	NOUN
fbem-2776	45	33	of	of	ADP
fbem-2776	45	34	atypical	atypical	ADJ
fbem-2776	45	35	pneumonia	pneumonia	NOUN
fbem-2776	45	36	in	in	ADP
fbem-2776	45	37	2002	2002	NUM
fbem-2776	45	38	,	,	PUNCT
fbem-2776	45	39	and	and	CCONJ
fbem-2776	45	40	the	the	DET
fbem-2776	45	41	new	new	ADJ
fbem-2776	45	42	covid-19	covid-19	PROPN
fbem-2776	45	43	in	in	ADP
fbem-2776	45	44	2020	2020	NUM
fbem-2776	45	45	,	,	PUNCT
fbem-2776	45	46	causing	cause	VERB
fbem-2776	45	47	huge	huge	ADJ
fbem-2776	45	48	casualties	casualty	NOUN
fbem-2776	45	49	worldwide	worldwide	ADV
fbem-2776	45	50	.	.	PUNCT
fbem-2776	46	1	these	these	DET
fbem-2776	46	2	sudden	sudden	ADJ
fbem-2776	46	3	public	public	ADJ
fbem-2776	46	4	health	health	NOUN
fbem-2776	46	5	events	event	NOUN
fbem-2776	46	6	have	have	AUX
fbem-2776	46	7	caused	cause	VERB
fbem-2776	46	8	the	the	DET
fbem-2776	46	9	slowing	slow	VERB
fbem-2776	46	10	down	down	ADV
fbem-2776	46	11	or	or	CCONJ
fbem-2776	46	12	even	even	ADV
fbem-2776	46	13	stagnation	stagnation	NOUN
fbem-2776	46	14	of	of	ADP
fbem-2776	46	15	social	social	ADJ
fbem-2776	46	16	life	life	NOUN
fbem-2776	46	17	.	.	PUNCT
fbem-2776	47	1	this	this	PRON
fbem-2776	47	2	has	have	AUX
fbem-2776	47	3	caused	cause	VERB
fbem-2776	47	4	great	great	ADJ
fbem-2776	47	5	difficulties	difficulty	NOUN
fbem-2776	47	6	to	to	ADP
fbem-2776	47	7	the	the	DET
fbem-2776	47	8	audit	audit	NOUN
fbem-2776	47	9	work	work	NOUN
fbem-2776	47	10	.	.	PUNCT
fbem-2776	48	1	when	when	SCONJ
fbem-2776	48	2	sars	sar	NOUN
fbem-2776	48	3	broke	break	VERB
fbem-2776	48	4	out	out	ADP
fbem-2776	48	5	in	in	ADP
fbem-2776	48	6	2002	2002	NUM
fbem-2776	48	7	,	,	PUNCT
fbem-2776	48	8	the	the	DET
fbem-2776	48	9	development	development	NOUN
fbem-2776	48	10	of	of	ADP
fbem-2776	48	11	internet	internet	NOUN
fbem-2776	48	12	information	information	NOUN
fbem-2776	48	13	technology	technology	NOUN
fbem-2776	48	14	in	in	ADP
fbem-2776	48	15	china	china	PROPN
fbem-2776	48	16	was	be	AUX
fbem-2776	48	17	not	not	PART
fbem-2776	48	18	perfect	perfect	ADJ
fbem-2776	48	19	.	.	PUNCT
fbem-2776	49	1	for	for	ADP
fbem-2776	49	2	a	a	DET
fbem-2776	49	3	long	long	ADJ
fbem-2776	49	4	time	time	NOUN
fbem-2776	49	5	,	,	PUNCT
fbem-2776	49	6	the	the	DET
fbem-2776	49	7	traditional	traditional	ADJ
fbem-2776	49	8	audit	audit	NOUN
fbem-2776	49	9	mode	mode	NOUN
fbem-2776	49	10	mainly	mainly	ADV
fbem-2776	49	11	checks	check	VERB
fbem-2776	49	12	the	the	DET
fbem-2776	49	13	problems	problem	NOUN
fbem-2776	49	14	in	in	ADP
fbem-2776	49	15	financial	financial	ADJ
fbem-2776	49	16	processing	processing	NOUN
fbem-2776	49	17	by	by	ADP
fbem-2776	49	18	reading	read	VERB
fbem-2776	49	19	financial	financial	ADJ
fbem-2776	49	20	vouchers	voucher	NOUN
fbem-2776	49	21	and	and	CCONJ
fbem-2776	49	22	verifying	verify	VERB
fbem-2776	49	23	financial	financial	ADJ
fbem-2776	49	24	information	information	NOUN
fbem-2776	49	25	.	.	PUNCT
fbem-2776	50	1	during	during	ADP
fbem-2776	50	2	the	the	DET
fbem-2776	50	3	audit	audit	NOUN
fbem-2776	50	4	process	process	NOUN
fbem-2776	50	5	,	,	PUNCT
fbem-2776	50	6	more	more	ADJ
fbem-2776	50	7	attention	attention	NOUN
fbem-2776	50	8	is	be	AUX
fbem-2776	50	9	paid	pay	VERB
fbem-2776	50	10	to	to	ADP
fbem-2776	50	11	the	the	DET
fbem-2776	50	12	problems	problem	NOUN
fbem-2776	50	13	in	in	ADP
fbem-2776	50	14	financial	financial	ADJ
fbem-2776	50	15	data	datum	NOUN
fbem-2776	50	16	and	and	CCONJ
fbem-2776	50	17	data	datum	NOUN
fbem-2776	50	18	processing	processing	NOUN
fbem-2776	50	19	specifications	specification	NOUN
fbem-2776	50	20	,	,	PUNCT
fbem-2776	50	21	ignoring	ignore	VERB
fbem-2776	50	22	the	the	DET
fbem-2776	50	23	control	control	NOUN
fbem-2776	50	24	and	and	CCONJ
fbem-2776	50	25	supervision	supervision	NOUN
fbem-2776	50	26	of	of	ADP
fbem-2776	50	27	business	business	NOUN
fbem-2776	50	28	management	management	NOUN
fbem-2776	50	29	processes	process	NOUN
fbem-2776	50	30	.	.	PUNCT
fbem-2776	51	1	in	in	ADP
fbem-2776	51	2	addition	addition	NOUN
fbem-2776	51	3	,	,	PUNCT
fbem-2776	51	4	some	some	DET
fbem-2776	51	5	auditors	auditor	NOUN
fbem-2776	51	6	did	do	AUX
fbem-2776	51	7	not	not	PART
fbem-2776	51	8	realize	realize	VERB
fbem-2776	51	9	the	the	DET
fbem-2776	51	10	importance	importance	NOUN
fbem-2776	51	11	of	of	ADP
fbem-2776	51	12	information	information	NOUN
fbem-2776	51	13	technology	technology	NOUN
fbem-2776	51	14	to	to	ADP
fbem-2776	51	15	the	the	DET
fbem-2776	51	16	audit	audit	NOUN
fbem-2776	51	17	work	work	NOUN
fbem-2776	51	18	,	,	PUNCT
fbem-2776	51	19	which	which	PRON
fbem-2776	51	20	also	also	ADV
fbem-2776	51	21	greatly	greatly	ADV
fbem-2776	51	22	reduced	reduce	VERB
fbem-2776	51	23	the	the	DET
fbem-2776	51	24	audit	audit	NOUN
fbem-2776	51	25	efficiency	efficiency	NOUN
fbem-2776	51	26	.	.	PUNCT
fbem-2776	52	1	however	however	ADV
fbem-2776	52	2	,	,	PUNCT
fbem-2776	52	3	as	as	ADV
fbem-2776	52	4	far	far	ADV
fbem-2776	52	5	as	as	SCONJ
fbem-2776	52	6	the	the	DET
fbem-2776	52	7	current	current	ADJ
fbem-2776	52	8	social	social	ADJ
fbem-2776	52	9	development	development	NOUN
fbem-2776	52	10	is	be	AUX
fbem-2776	52	11	concerned	concern	VERB
fbem-2776	52	12	,	,	PUNCT
fbem-2776	52	13	this	this	DET
fbem-2776	52	14	form	form	NOUN
fbem-2776	52	15	of	of	ADP
fbem-2776	52	16	audit	audit	NOUN
fbem-2776	52	17	has	have	AUX
fbem-2776	52	18	been	be	AUX
fbem-2776	52	19	unable	unable	ADJ
fbem-2776	52	20	to	to	PART
fbem-2776	52	21	meet	meet	VERB
fbem-2776	52	22	the	the	DET
fbem-2776	52	23	needs	need	NOUN
fbem-2776	52	24	of	of	ADP
fbem-2776	52	25	modern	modern	ADJ
fbem-2776	52	26	enterprises	enterprise	NOUN
fbem-2776	52	27	,	,	PUNCT
fbem-2776	52	28	so	so	CCONJ
fbem-2776	52	29	the	the	DET
fbem-2776	52	30	online	online	ADJ
fbem-2776	52	31	audit	audit	NOUN
fbem-2776	52	32	mode	mode	NOUN
fbem-2776	52	33	with	with	ADP
fbem-2776	52	34	high	high	ADJ
fbem-2776	52	35	efficiency	efficiency	NOUN
fbem-2776	52	36	and	and	CCONJ
fbem-2776	52	37	timeliness	timeliness	NOUN
fbem-2776	52	38	has	have	AUX
fbem-2776	52	39	entered	enter	VERB
fbem-2776	52	40	the	the	DET
fbem-2776	52	41	public	public	NOUN
fbem-2776	52	42	's	's	PART
fbem-2776	52	43	vision	vision	NOUN
fbem-2776	52	44	.	.	PUNCT
fbem-2776	53	1	online	online	ADJ
fbem-2776	53	2	audit	audit	NOUN
fbem-2776	53	3	not	not	PART
fbem-2776	53	4	only	only	ADV
fbem-2776	53	5	accelerates	accelerate	VERB
fbem-2776	53	6	the	the	DET
fbem-2776	53	7	transformation	transformation	NOUN
fbem-2776	53	8	of	of	ADP
fbem-2776	53	9	audit	audit	NOUN
fbem-2776	53	10	mode	mode	NOUN
fbem-2776	53	11	,	,	PUNCT
fbem-2776	53	12	but	but	CCONJ
fbem-2776	53	13	also	also	ADV
fbem-2776	53	14	has	have	VERB
fbem-2776	53	15	significant	significant	ADJ
fbem-2776	53	16	advantages	advantage	NOUN
fbem-2776	53	17	in	in	ADP
fbem-2776	53	18	audit	audit	NOUN
fbem-2776	53	19	supervision	supervision	NOUN
fbem-2776	53	20	and	and	CCONJ
fbem-2776	53	21	reducing	reduce	VERB
fbem-2776	53	22	time	time	NOUN
fbem-2776	53	23	and	and	CCONJ
fbem-2776	53	24	cost	cost	NOUN
fbem-2776	53	25	.	.	PUNCT
fbem-2776	54	1	online	online	ADJ
fbem-2776	54	2	audit	audit	NOUN
fbem-2776	54	3	has	have	VERB
fbem-2776	54	4	the	the	DET
fbem-2776	54	5	following	following	ADJ
fbem-2776	54	6	advantages	advantage	NOUN
fbem-2776	54	7	:	:	PUNCT
fbem-2776	54	8	(	(	PUNCT
fbem-2776	54	9	1	1	X
fbem-2776	54	10	)	)	PUNCT
fbem-2776	54	11	save	save	VERB
fbem-2776	54	12	audit	audit	NOUN
fbem-2776	54	13	cost	cost	NOUN
fbem-2776	54	14	and	and	CCONJ
fbem-2776	54	15	time	time	NOUN
fbem-2776	54	16	.	.	PUNCT
fbem-2776	55	1	generally	generally	ADV
fbem-2776	55	2	speaking	speak	VERB
fbem-2776	55	3	,	,	PUNCT
fbem-2776	55	4	the	the	DET
fbem-2776	55	5	general	general	ADJ
fbem-2776	55	6	audit	audit	NOUN
fbem-2776	55	7	process	process	NOUN
fbem-2776	55	8	is	be	AUX
fbem-2776	55	9	that	that	SCONJ
fbem-2776	55	10	the	the	DET
fbem-2776	55	11	auditor	auditor	NOUN
fbem-2776	55	12	goes	go	VERB
fbem-2776	55	13	to	to	ADP
fbem-2776	55	14	the	the	DET
fbem-2776	55	15	enterprise	enterprise	NOUN
fbem-2776	55	16	and	and	CCONJ
fbem-2776	55	17	asks	ask	VERB
fbem-2776	55	18	for	for	ADP
fbem-2776	55	19	the	the	DET
fbem-2776	55	20	invoice	invoice	NOUN
fbem-2776	55	21	,	,	PUNCT
fbem-2776	55	22	bank	bank	NOUN
fbem-2776	55	23	statement	statement	NOUN
fbem-2776	55	24	and	and	CCONJ
fbem-2776	55	25	other	other	ADJ
fbem-2776	55	26	related	related	ADJ
fbem-2776	55	27	materials	material	NOUN
fbem-2776	55	28	from	from	ADP
fbem-2776	55	29	the	the	DET
fbem-2776	55	30	enterprise	enterprise	NOUN
fbem-2776	55	31	accountant	accountant	NOUN
fbem-2776	55	32	.	.	PUNCT
fbem-2776	56	1	in	in	ADP
fbem-2776	56	2	order	order	NOUN
fbem-2776	56	3	to	to	PART
fbem-2776	56	4	verify	verify	VERB
fbem-2776	56	5	the	the	DET
fbem-2776	56	6	accuracy	accuracy	NOUN
fbem-2776	56	7	of	of	ADP
fbem-2776	56	8	the	the	DET
fbem-2776	56	9	submitted	submit	VERB
fbem-2776	56	10	materials	material	NOUN
fbem-2776	56	11	,	,	PUNCT
fbem-2776	56	12	the	the	DET
fbem-2776	56	13	auditor	auditor	NOUN
fbem-2776	56	14	visits	visit	VERB
fbem-2776	56	15	the	the	DET
fbem-2776	56	16	supplier	supplier	NOUN
fbem-2776	56	17	and	and	CCONJ
fbem-2776	56	18	counts	count	VERB
fbem-2776	56	19	the	the	DET
fbem-2776	56	20	inventory	inventory	NOUN
fbem-2776	56	21	quantity	quantity	NOUN
fbem-2776	56	22	,	,	PUNCT
fbem-2776	56	23	which	which	PRON
fbem-2776	56	24	wastes	waste	VERB
fbem-2776	56	25	manpower	manpower	NOUN
fbem-2776	56	26	and	and	CCONJ
fbem-2776	56	27	material	material	ADJ
fbem-2776	56	28	resources	resource	NOUN
fbem-2776	56	29	.	.	PUNCT
fbem-2776	57	1	on	on	ADP
fbem-2776	57	2	the	the	DET
fbem-2776	57	3	other	other	ADJ
fbem-2776	57	4	hand	hand	NOUN
fbem-2776	57	5	,	,	PUNCT
fbem-2776	57	6	online	online	ADJ
fbem-2776	57	7	audit	audit	NOUN
fbem-2776	57	8	can	can	AUX
fbem-2776	57	9	be	be	AUX
fbem-2776	57	10	more	more	ADV
fbem-2776	57	11	convenient	convenient	ADJ
fbem-2776	57	12	and	and	CCONJ
fbem-2776	57	13	quicker	quick	ADJ
fbem-2776	57	14	to	to	PART
fbem-2776	57	15	obtain	obtain	VERB
fbem-2776	57	16	relevant	relevant	ADJ
fbem-2776	57	17	vouchers	voucher	NOUN
fbem-2776	57	18	and	and	CCONJ
fbem-2776	57	19	information	information	NOUN
fbem-2776	57	20	by	by	ADP
fbem-2776	57	21	using	use	VERB
fbem-2776	57	22	internet	internet	NOUN
fbem-2776	57	23	technology	technology	NOUN
fbem-2776	57	24	,	,	PUNCT
fbem-2776	57	25	which	which	PRON
fbem-2776	57	26	can	can	AUX
fbem-2776	57	27	save	save	VERB
fbem-2776	57	28	more	more	ADJ
fbem-2776	57	29	audit	audit	NOUN
fbem-2776	57	30	costs	cost	NOUN
fbem-2776	57	31	and	and	CCONJ
fbem-2776	57	32	time	time	NOUN
fbem-2776	57	33	.	.	PUNCT
fbem-2776	58	1	（	（	PUNCT
fbem-2776	58	2	2	2	NUM
fbem-2776	58	3	）	）	NOUN
fbem-2776	58	4	it	it	PRON
fbem-2776	58	5	can	can	AUX
fbem-2776	58	6	effectively	effectively	ADV
fbem-2776	58	7	improve	improve	VERB
fbem-2776	58	8	the	the	DET
fbem-2776	58	9	quality	quality	NOUN
fbem-2776	58	10	of	of	ADP
fbem-2776	58	11	audit	audit	NOUN
fbem-2776	58	12	.	.	PUNCT
fbem-2776	59	1	online	online	ADJ
fbem-2776	59	2	audit	audit	NOUN
fbem-2776	59	3	can	can	AUX
fbem-2776	59	4	,	,	PUNCT
fbem-2776	59	5	to	to	ADP
fbem-2776	59	6	a	a	DET
fbem-2776	59	7	certain	certain	ADJ
fbem-2776	59	8	extent	extent	NOUN
fbem-2776	59	9	,	,	PUNCT
fbem-2776	59	10	enable	enable	VERB
fbem-2776	59	11	the	the	DET
fbem-2776	59	12	auditor	auditor	NOUN
fbem-2776	59	13	to	to	PART
fbem-2776	59	14	participate	participate	VERB
fbem-2776	59	15	in	in	ADP
fbem-2776	59	16	all	all	DET
fbem-2776	59	17	aspects	aspect	NOUN
fbem-2776	59	18	of	of	ADP
fbem-2776	59	19	the	the	DET
fbem-2776	59	20	audit	audit	NOUN
fbem-2776	59	21	,	,	PUNCT
fbem-2776	59	22	maintain	maintain	VERB
fbem-2776	59	23	a	a	DET
fbem-2776	59	24	communication	communication	NOUN
fbem-2776	59	25	relationship	relationship	NOUN
fbem-2776	59	26	with	with	ADP
fbem-2776	59	27	the	the	DET
fbem-2776	59	28	person	person	NOUN
fbem-2776	59	29	in	in	ADP
fbem-2776	59	30	charge	charge	NOUN
fbem-2776	59	31	of	of	ADP
fbem-2776	59	32	the	the	DET
fbem-2776	59	33	business	business	NOUN
fbem-2776	59	34	and	and	CCONJ
fbem-2776	59	35	the	the	DET
fbem-2776	59	36	company	company	NOUN
fbem-2776	59	37	at	at	ADP
fbem-2776	59	38	all	all	DET
fbem-2776	59	39	times	time	NOUN
fbem-2776	59	40	,	,	PUNCT
fbem-2776	59	41	at	at	ADP
fbem-2776	59	42	the	the	DET
fbem-2776	59	43	same	same	ADJ
fbem-2776	59	44	time	time	NOUN
fbem-2776	59	45	,	,	PUNCT
fbem-2776	59	46	can	can	AUX
fbem-2776	59	47	digitize	digitize	VERB
fbem-2776	59	48	the	the	DET
fbem-2776	59	49	audit	audit	NOUN
fbem-2776	59	50	plan	plan	NOUN
fbem-2776	59	51	at	at	ADP
fbem-2776	59	52	all	all	DET
fbem-2776	59	53	stages	stage	NOUN
fbem-2776	59	54	,	,	PUNCT
fbem-2776	59	55	efficiently	efficiently	ADV
fbem-2776	59	56	execute	execute	VERB
fbem-2776	59	57	the	the	DET
fbem-2776	59	58	recorded	record	VERB
fbem-2776	59	59	audit	audit	NOUN
fbem-2776	59	60	procedures	procedure	NOUN
fbem-2776	59	61	,	,	PUNCT
fbem-2776	59	62	and	and	CCONJ
fbem-2776	59	63	use	use	VERB
fbem-2776	59	64	computer	computer	NOUN
fbem-2776	59	65	technology	technology	NOUN
fbem-2776	59	66	and	and	CCONJ
fbem-2776	59	67	internet	internet	NOUN
fbem-2776	59	68	communication	communication	NOUN
fbem-2776	59	69	technology	technology	NOUN
fbem-2776	59	70	to	to	PART
fbem-2776	59	71	process	process	VERB
fbem-2776	59	72	the	the	DET
fbem-2776	59	73	information	information	NOUN
fbem-2776	59	74	and	and	CCONJ
fbem-2776	59	75	data	datum	NOUN
fbem-2776	59	76	obtained	obtain	VERB
fbem-2776	59	77	,	,	PUNCT
fbem-2776	59	78	reducing	reduce	VERB
fbem-2776	59	79	the	the	DET
fbem-2776	59	80	incidence	incidence	NOUN
fbem-2776	59	81	of	of	ADP
fbem-2776	59	82	data	datum	NOUN
fbem-2776	59	83	tampering	tamper	VERB
fbem-2776	59	84	by	by	ADP
fbem-2776	59	85	some	some	DET
fbem-2776	59	86	auditors	auditor	NOUN
fbem-2776	59	87	,	,	PUNCT
fbem-2776	59	88	thus	thus	ADV
fbem-2776	59	89	,	,	PUNCT
fbem-2776	59	90	it	it	PRON
fbem-2776	59	91	greatly	greatly	ADV
fbem-2776	59	92	maintains	maintain	VERB
fbem-2776	59	93	the	the	DET
fbem-2776	59	94	independence	independence	NOUN
fbem-2776	59	95	and	and	CCONJ
fbem-2776	59	96	authenticity	authenticity	NOUN
fbem-2776	59	97	of	of	ADP
fbem-2776	59	98	audit	audit	NOUN
fbem-2776	59	99	.	.	PUNCT
fbem-2776	60	1	at	at	ADP
fbem-2776	60	2	the	the	DET
fbem-2776	60	3	same	same	ADJ
fbem-2776	60	4	time	time	NOUN
fbem-2776	60	5	,	,	PUNCT
fbem-2776	60	6	the	the	DET
fbem-2776	60	7	participation	participation	NOUN
fbem-2776	60	8	of	of	ADP
fbem-2776	60	9	auditors	auditor	NOUN
fbem-2776	60	10	in	in	ADP
fbem-2776	60	11	the	the	DET
fbem-2776	60	12	final	final	ADJ
fbem-2776	60	13	data	data	NOUN
fbem-2776	60	14	link	link	NOUN
fbem-2776	60	15	is	be	AUX
fbem-2776	60	16	also	also	ADV
fbem-2776	60	17	reduced	reduce	VERB
fbem-2776	60	18	.	.	PUNCT
fbem-2776	61	1	the	the	DET
fbem-2776	61	2	use	use	NOUN
fbem-2776	61	3	of	of	ADP
fbem-2776	61	4	computer	computer	NOUN
fbem-2776	61	5	technology	technology	NOUN
fbem-2776	61	6	to	to	PART
fbem-2776	61	7	process	process	VERB
fbem-2776	61	8	data	datum	NOUN
fbem-2776	61	9	makes	make	VERB
fbem-2776	61	10	the	the	DET
fbem-2776	61	11	collected	collect	VERB
fbem-2776	61	12	data	datum	NOUN
fbem-2776	61	13	more	more	ADV
fbem-2776	61	14	accurate	accurate	ADJ
fbem-2776	61	15	and	and	CCONJ
fbem-2776	61	16	reduces	reduce	VERB
fbem-2776	61	17	some	some	DET
fbem-2776	61	18	unnecessary	unnecessary	ADJ
fbem-2776	61	19	audit	audit	NOUN
fbem-2776	61	20	risks	risk	NOUN
fbem-2776	61	21	.	.	PUNCT
fbem-2776	62	1	at	at	ADP
fbem-2776	62	2	the	the	DET
fbem-2776	62	3	same	same	ADJ
fbem-2776	62	4	time	time	NOUN
fbem-2776	62	5	,	,	PUNCT
fbem-2776	62	6	the	the	DET
fbem-2776	62	7	use	use	NOUN
fbem-2776	62	8	of	of	ADP
fbem-2776	62	9	computers	computer	NOUN
fbem-2776	62	10	makes	make	VERB
fbem-2776	62	11	it	it	PRON
fbem-2776	62	12	easier	easy	ADJ
fbem-2776	62	13	for	for	SCONJ
fbem-2776	62	14	auditors	auditor	NOUN
fbem-2776	62	15	to	to	PART
fbem-2776	62	16	conduct	conduct	VERB
fbem-2776	62	17	comprehensive	comprehensive	ADJ
fbem-2776	62	18	sampling	sampling	NOUN
fbem-2776	62	19	,	,	PUNCT
fbem-2776	62	20	reducing	reduce	VERB
fbem-2776	62	21	the	the	DET
fbem-2776	62	22	ability	ability	NOUN
fbem-2776	62	23	of	of	ADP
fbem-2776	62	24	auditors	auditor	NOUN
fbem-2776	62	25	to	to	PART
fbem-2776	62	26	make	make	VERB
fbem-2776	62	27	subjective	subjective	ADJ
fbem-2776	62	28	assumptions	assumption	NOUN
fbem-2776	62	29	,	,	PUNCT
fbem-2776	62	30	thus	thus	ADV
fbem-2776	62	31	ensuring	ensure	VERB
fbem-2776	62	32	the	the	DET
fbem-2776	62	33	objectivity	objectivity	NOUN
fbem-2776	62	34	of	of	ADP
fbem-2776	62	35	the	the	DET
fbem-2776	62	36	audit	audit	NOUN
fbem-2776	62	37	data	datum	NOUN
fbem-2776	62	38	and	and	CCONJ
fbem-2776	62	39	the	the	DET
fbem-2776	62	40	final	final	ADJ
fbem-2776	62	41	audit	audit	NOUN
fbem-2776	62	42	report	report	NOUN
fbem-2776	62	43	.	.	PUNCT
fbem-2776	63	1	2.6	2.6	NUM
fbem-2776	63	2	.	.	PUNCT
fbem-2776	63	3	research	research	NOUN
fbem-2776	63	4	on	on	ADP
fbem-2776	63	5	emergency	emergency	NOUN
fbem-2776	63	6	audit	audit	NOUN
fbem-2776	63	7	under	under	ADP
fbem-2776	63	8	public	public	ADJ
fbem-2776	63	9	health	health	NOUN
fbem-2776	63	10	emergencies	emergency	NOUN
fbem-2776	63	11	the	the	DET
fbem-2776	63	12	most	most	ADV
fbem-2776	63	13	common	common	ADJ
fbem-2776	63	14	audit	audit	NOUN
fbem-2776	63	15	problem	problem	NOUN
fbem-2776	63	16	in	in	ADP
fbem-2776	63	17	sudden	sudden	ADJ
fbem-2776	63	18	public	public	ADJ
fbem-2776	63	19	health	health	NOUN
fbem-2776	63	20	events	event	NOUN
fbem-2776	63	21	is	be	AUX
fbem-2776	63	22	donation	donation	NOUN
fbem-2776	63	23	.	.	PUNCT
fbem-2776	64	1	the	the	DET
fbem-2776	64	2	goal	goal	NOUN
fbem-2776	64	3	of	of	ADP
fbem-2776	64	4	social	social	ADJ
fbem-2776	64	5	donation	donation	NOUN
fbem-2776	64	6	emergency	emergency	NOUN
fbem-2776	64	7	audit	audit	NOUN
fbem-2776	64	8	is	be	AUX
fbem-2776	64	9	to	to	PART
fbem-2776	64	10	closely	closely	ADV
fbem-2776	64	11	focus	focus	VERB
fbem-2776	64	12	on	on	ADP
fbem-2776	64	13	the	the	DET
fbem-2776	64	14	reception	reception	NOUN
fbem-2776	64	15	,	,	PUNCT
fbem-2776	64	16	distribution	distribution	NOUN
fbem-2776	64	17	,	,	PUNCT
fbem-2776	64	18	use	use	NOUN
fbem-2776	64	19	and	and	CCONJ
fbem-2776	64	20	other	other	ADJ
fbem-2776	64	21	links	link	NOUN
fbem-2776	64	22	of	of	ADP
fbem-2776	64	23	donations	donation	NOUN
fbem-2776	64	24	,	,	PUNCT
fbem-2776	64	25	and	and	CCONJ
fbem-2776	64	26	supervise	supervise	VERB
fbem-2776	64	27	and	and	CCONJ
fbem-2776	64	28	inspect	inspect	VERB
fbem-2776	64	29	the	the	DET
fbem-2776	64	30	timeliness	timeliness	NOUN
fbem-2776	64	31	,	,	PUNCT
fbem-2776	64	32	effectiveness	effectiveness	NOUN
fbem-2776	64	33	,	,	PUNCT
fbem-2776	64	34	reasonable	reasonable	ADJ
fbem-2776	64	35	compliance	compliance	NOUN
fbem-2776	64	36	and	and	CCONJ
fbem-2776	64	37	accuracy	accuracy	NOUN
fbem-2776	64	38	of	of	ADP
fbem-2776	64	39	work	work	NOUN
fbem-2776	64	40	implementation	implementation	NOUN
fbem-2776	64	41	at	at	ADP
fbem-2776	64	42	all	all	DET
fbem-2776	64	43	levels	level	NOUN
fbem-2776	64	44	and	and	CCONJ
fbem-2776	64	45	links	link	NOUN
fbem-2776	64	46	.	.	PUNCT
fbem-2776	65	1	through	through	ADP
fbem-2776	65	2	emergency	emergency	NOUN
fbem-2776	65	3	audit	audit	NOUN
fbem-2776	65	4	,	,	PUNCT
fbem-2776	65	5	it	it	PRON
fbem-2776	65	6	is	be	AUX
fbem-2776	65	7	necessary	necessary	ADJ
fbem-2776	65	8	to	to	PART
fbem-2776	65	9	check	check	VERB
fbem-2776	65	10	the	the	DET
fbem-2776	65	11	completion	completion	NOUN
fbem-2776	65	12	of	of	ADP
fbem-2776	65	13	indicators	indicator	NOUN
fbem-2776	65	14	such	such	ADJ
fbem-2776	65	15	as	as	ADP
fbem-2776	65	16	the	the	DET
fbem-2776	65	17	matching	matching	NOUN
fbem-2776	65	18	degree	degree	NOUN
fbem-2776	65	19	of	of	ADP
fbem-2776	65	20	money	money	NOUN
fbem-2776	65	21	and	and	CCONJ
fbem-2776	65	22	materials	material	NOUN
fbem-2776	65	23	,	,	PUNCT
fbem-2776	65	24	the	the	DET
fbem-2776	65	25	coverage	coverage	NOUN
fbem-2776	65	26	of	of	ADP
fbem-2776	65	27	donations	donation	NOUN
fbem-2776	65	28	,	,	PUNCT
fbem-2776	65	29	and	and	CCONJ
fbem-2776	65	30	the	the	DET
fbem-2776	65	31	contribution	contribution	NOUN
fbem-2776	65	32	to	to	ADP
fbem-2776	65	33	epidemic	epidemic	NOUN
fbem-2776	65	34	prevention	prevention	NOUN
fbem-2776	65	35	and	and	CCONJ
fbem-2776	65	36	control	control	NOUN
fbem-2776	65	37	by	by	ADP
fbem-2776	65	38	comparing	compare	VERB
fbem-2776	65	39	the	the	DET
fbem-2776	65	40	recipient	recipient	NOUN
fbem-2776	65	41	's	's	PART
fbem-2776	65	42	product	product	NOUN
fbem-2776	65	43	name	name	NOUN
fbem-2776	65	44	,	,	PUNCT
fbem-2776	65	45	specification	specification	NOUN
fbem-2776	65	46	,	,	PUNCT
fbem-2776	65	47	quality	quality	NOUN
fbem-2776	65	48	and	and	CCONJ
fbem-2776	65	49	quantity	quantity	NOUN
fbem-2776	65	50	needs	need	VERB
fbem-2776	65	51	with	with	ADP
fbem-2776	65	52	the	the	DET
fbem-2776	65	53	donor	donor	NOUN
fbem-2776	65	54	's	's	PART
fbem-2776	65	55	intention	intention	NOUN
fbem-2776	65	56	and	and	CCONJ
fbem-2776	65	57	direction	direction	NOUN
fbem-2776	65	58	of	of	ADP
fbem-2776	65	59	use	use	NOUN
fbem-2776	65	60	,	,	PUNCT
fbem-2776	65	61	so	so	SCONJ
fbem-2776	65	62	as	as	SCONJ
fbem-2776	65	63	to	to	PART
fbem-2776	65	64	ultimately	ultimately	ADV
fbem-2776	65	65	help	help	VERB
fbem-2776	65	66	the	the	DET
fbem-2776	65	67	efficient	efficient	ADJ
fbem-2776	65	68	and	and	CCONJ
fbem-2776	65	69	stable	stable	ADJ
fbem-2776	65	70	disposal	disposal	NOUN
fbem-2776	65	71	of	of	ADP
fbem-2776	65	72	epidemic	epidemic	NOUN
fbem-2776	65	73	prevention	prevention	NOUN
fbem-2776	65	74	and	and	CCONJ
fbem-2776	65	75	control	control	NOUN
fbem-2776	65	76	.	.	PUNCT
fbem-2776	66	1	the	the	DET
fbem-2776	66	2	emergency	emergency	NOUN
fbem-2776	66	3	audit	audit	NOUN
fbem-2776	66	4	needs	need	VERB
fbem-2776	66	5	to	to	PART
fbem-2776	66	6	verify	verify	VERB
fbem-2776	66	7	the	the	DET
fbem-2776	66	8	authenticity	authenticity	NOUN
fbem-2776	66	9	and	and	CCONJ
fbem-2776	66	10	legitimacy	legitimacy	NOUN
fbem-2776	66	11	of	of	ADP
fbem-2776	66	12	the	the	DET
fbem-2776	66	13	donation	donation	NOUN
fbem-2776	66	14	work	work	NOUN
fbem-2776	66	15	,	,	PUNCT
fbem-2776	66	16	serve	serve	VERB
fbem-2776	66	17	the	the	DET
fbem-2776	66	18	standardization	standardization	NOUN
fbem-2776	66	19	of	of	ADP
fbem-2776	66	20	the	the	DET
fbem-2776	66	21	management	management	NOUN
fbem-2776	66	22	and	and	CCONJ
fbem-2776	66	23	operation	operation	NOUN
fbem-2776	66	24	of	of	ADP
fbem-2776	66	25	the	the	DET
fbem-2776	66	26	donation	donation	NOUN
fbem-2776	66	27	work	work	NOUN
fbem-2776	66	28	and	and	CCONJ
fbem-2776	66	29	the	the	DET
fbem-2776	66	30	openness	openness	NOUN
fbem-2776	66	31	and	and	CCONJ
fbem-2776	66	32	transparency	transparency	NOUN
fbem-2776	66	33	of	of	ADP
fbem-2776	66	34	the	the	DET
fbem-2776	66	35	donation	donation	NOUN
fbem-2776	66	36	work	work	NOUN
fbem-2776	66	37	,	,	PUNCT
fbem-2776	66	38	so	so	SCONJ
fbem-2776	66	39	that	that	SCONJ
fbem-2776	66	40	the	the	DET
fbem-2776	66	41	emergency	emergency	NOUN
fbem-2776	66	42	53	53	NUM
fbem-2776	66	43	audit	audit	NOUN
fbem-2776	66	44	can	can	AUX
fbem-2776	66	45	be	be	AUX
fbem-2776	66	46	more	more	ADV
fbem-2776	66	47	accurate	accurate	ADJ
fbem-2776	66	48	and	and	CCONJ
fbem-2776	66	49	guaranteed	guarantee	VERB
fbem-2776	66	50	.	.	PUNCT
fbem-2776	67	1	2.7	2.7	NUM
fbem-2776	67	2	.	.	PUNCT
fbem-2776	68	1	research	research	NOUN
fbem-2776	68	2	on	on	ADP
fbem-2776	68	3	online	online	ADJ
fbem-2776	68	4	audit	audit	NOUN
fbem-2776	68	5	in	in	ADP
fbem-2776	68	6	wuhan	wuhan	PROPN
fbem-2776	68	7	under	under	ADP
fbem-2776	68	8	the	the	DET
fbem-2776	68	9	epidemic	epidemic	NOUN
fbem-2776	68	10	situation	situation	NOUN
fbem-2776	68	11	the	the	DET
fbem-2776	68	12	covid-19	covid-19	PROPN
fbem-2776	68	13	in	in	ADP
fbem-2776	68	14	china	china	PROPN
fbem-2776	68	15	initially	initially	ADV
fbem-2776	68	16	broke	break	VERB
fbem-2776	68	17	out	out	ADP
fbem-2776	68	18	in	in	ADP
fbem-2776	68	19	wuhan	wuhan	PROPN
fbem-2776	68	20	,	,	PUNCT
fbem-2776	68	21	hubei	hubei	PROPN
fbem-2776	68	22	province	province	PROPN
fbem-2776	68	23	.	.	PUNCT
fbem-2776	69	1	the	the	DET
fbem-2776	69	2	impact	impact	NOUN
fbem-2776	69	3	of	of	ADP
fbem-2776	69	4	the	the	DET
fbem-2776	69	5	epidemic	epidemic	NOUN
fbem-2776	69	6	led	lead	VERB
fbem-2776	69	7	to	to	ADP
fbem-2776	69	8	production	production	NOUN
fbem-2776	69	9	suspension	suspension	NOUN
fbem-2776	69	10	and	and	CCONJ
fbem-2776	69	11	a	a	DET
fbem-2776	69	12	series	series	NOUN
fbem-2776	69	13	of	of	ADP
fbem-2776	69	14	isolation	isolation	NOUN
fbem-2776	69	15	and	and	CCONJ
fbem-2776	69	16	closure	closure	NOUN
fbem-2776	69	17	measures	measure	NOUN
fbem-2776	69	18	,	,	PUNCT
fbem-2776	69	19	which	which	PRON
fbem-2776	69	20	caused	cause	VERB
fbem-2776	69	21	considerable	considerable	ADJ
fbem-2776	69	22	economic	economic	ADJ
fbem-2776	69	23	losses	loss	NOUN
fbem-2776	69	24	.	.	PUNCT
fbem-2776	70	1	in	in	ADP
fbem-2776	70	2	order	order	NOUN
fbem-2776	70	3	to	to	PART
fbem-2776	70	4	maintain	maintain	VERB
fbem-2776	70	5	a	a	DET
fbem-2776	70	6	more	more	ADV
fbem-2776	70	7	normal	normal	ADJ
fbem-2776	70	8	social	social	ADJ
fbem-2776	70	9	order	order	NOUN
fbem-2776	70	10	,	,	PUNCT
fbem-2776	70	11	under	under	ADP
fbem-2776	70	12	the	the	DET
fbem-2776	70	13	impact	impact	NOUN
fbem-2776	70	14	of	of	ADP
fbem-2776	70	15	the	the	DET
fbem-2776	70	16	epidemic	epidemic	NOUN
fbem-2776	70	17	,	,	PUNCT
fbem-2776	70	18	the	the	DET
fbem-2776	70	19	audit	audit	NOUN
fbem-2776	70	20	industry	industry	NOUN
fbem-2776	70	21	derived	derive	VERB
fbem-2776	70	22	from	from	ADP
fbem-2776	70	23	on	on	ADP
fbem-2776	70	24	-	-	PUNCT
fbem-2776	70	25	site	site	NOUN
fbem-2776	70	26	audit	audit	NOUN
fbem-2776	70	27	,	,	PUNCT
fbem-2776	70	28	also	also	ADV
fbem-2776	70	29	known	know	VERB
fbem-2776	70	30	as	as	ADP
fbem-2776	70	31	online	online	ADJ
fbem-2776	70	32	audit	audit	NOUN
fbem-2776	70	33	.	.	PUNCT
fbem-2776	71	1	during	during	ADP
fbem-2776	71	2	the	the	DET
fbem-2776	71	3	epidemic	epidemic	NOUN
fbem-2776	71	4	,	,	PUNCT
fbem-2776	71	5	wuhan	wuhan	PROPN
fbem-2776	71	6	audit	audit	PROPN
fbem-2776	71	7	department	department	PROPN
fbem-2776	71	8	took	take	VERB
fbem-2776	71	9	the	the	DET
fbem-2776	71	10	following	follow	VERB
fbem-2776	71	11	measures	measure	NOUN
fbem-2776	71	12	to	to	PART
fbem-2776	71	13	maintain	maintain	VERB
fbem-2776	71	14	the	the	DET
fbem-2776	71	15	status	status	NOUN
fbem-2776	71	16	quo	quo	NOUN
fbem-2776	71	17	of	of	ADP
fbem-2776	71	18	the	the	DET
fbem-2776	71	19	audit	audit	NOUN
fbem-2776	71	20	industry	industry	NOUN
fbem-2776	71	21	.	.	PUNCT
fbem-2776	72	1	2.7.1	2.7.1	X
fbem-2776	72	2	.	.	PUNCT
fbem-2776	73	1	the	the	DET
fbem-2776	73	2	audit	audit	NOUN
fbem-2776	73	3	department	department	NOUN
fbem-2776	73	4	establishes	establish	VERB
fbem-2776	73	5	a	a	DET
fbem-2776	73	6	project	project	NOUN
fbem-2776	73	7	team	team	NOUN
fbem-2776	73	8	to	to	PART
fbem-2776	73	9	conduct	conduct	VERB
fbem-2776	73	10	online	online	ADJ
fbem-2776	73	11	audit	audit	NOUN
fbem-2776	73	12	the	the	DET
fbem-2776	73	13	special	special	ADJ
fbem-2776	73	14	auditors	auditor	NOUN
fbem-2776	73	15	of	of	ADP
fbem-2776	73	16	wuhan	wuhan	PROPN
fbem-2776	73	17	always	always	ADV
fbem-2776	73	18	pay	pay	VERB
fbem-2776	73	19	attention	attention	NOUN
fbem-2776	73	20	to	to	ADP
fbem-2776	73	21	the	the	DET
fbem-2776	73	22	epidemic	epidemic	NOUN
fbem-2776	73	23	situation	situation	NOUN
fbem-2776	73	24	in	in	ADP
fbem-2776	73	25	wuhan	wuhan	PROPN
fbem-2776	73	26	,	,	PUNCT
fbem-2776	73	27	and	and	CCONJ
fbem-2776	73	28	regard	regard	VERB
fbem-2776	73	29	maintaining	maintain	VERB
fbem-2776	73	30	social	social	ADJ
fbem-2776	73	31	order	order	NOUN
fbem-2776	73	32	,	,	PUNCT
fbem-2776	73	33	epidemic	epidemic	NOUN
fbem-2776	73	34	prevention	prevention	NOUN
fbem-2776	73	35	funds	fund	NOUN
fbem-2776	73	36	and	and	CCONJ
fbem-2776	73	37	donations	donation	NOUN
fbem-2776	73	38	as	as	ADP
fbem-2776	73	39	a	a	DET
fbem-2776	73	40	major	major	ADJ
fbem-2776	73	41	political	political	ADJ
fbem-2776	73	42	responsibility	responsibility	NOUN
fbem-2776	73	43	in	in	ADP
fbem-2776	73	44	view	view	NOUN
fbem-2776	73	45	of	of	ADP
fbem-2776	73	46	the	the	DET
fbem-2776	73	47	sudden	sudden	ADJ
fbem-2776	73	48	and	and	CCONJ
fbem-2776	73	49	serious	serious	ADJ
fbem-2776	73	50	epidemic	epidemic	NOUN
fbem-2776	73	51	situation	situation	NOUN
fbem-2776	73	52	in	in	ADP
fbem-2776	73	53	wuhan	wuhan	PROPN
fbem-2776	73	54	.	.	PUNCT
fbem-2776	74	1	during	during	ADP
fbem-2776	74	2	the	the	DET
fbem-2776	74	3	epidemic	epidemic	NOUN
fbem-2776	74	4	period	period	NOUN
fbem-2776	74	5	,	,	PUNCT
fbem-2776	74	6	due	due	ADP
fbem-2776	74	7	to	to	ADP
fbem-2776	74	8	the	the	DET
fbem-2776	74	9	influence	influence	NOUN
fbem-2776	74	10	of	of	ADP
fbem-2776	74	11	closure	closure	NOUN
fbem-2776	74	12	and	and	CCONJ
fbem-2776	74	13	isolation	isolation	NOUN
fbem-2776	74	14	,	,	PUNCT
fbem-2776	74	15	the	the	DET
fbem-2776	74	16	audit	audit	NOUN
fbem-2776	74	17	room	room	NOUN
fbem-2776	74	18	had	have	VERB
fbem-2776	74	19	certain	certain	ADJ
fbem-2776	74	20	limitations	limitation	NOUN
fbem-2776	74	21	,	,	PUNCT
fbem-2776	74	22	which	which	PRON
fbem-2776	74	23	could	could	AUX
fbem-2776	74	24	not	not	PART
fbem-2776	74	25	be	be	AUX
fbem-2776	74	26	comparable	comparable	ADJ
fbem-2776	74	27	to	to	ADP
fbem-2776	74	28	the	the	DET
fbem-2776	74	29	pre	pre	ADJ
fbem-2776	74	30	epidemic	epidemic	NOUN
fbem-2776	74	31	audit	audit	NOUN
fbem-2776	74	32	environment	environment	NOUN
fbem-2776	74	33	,	,	PUNCT
fbem-2776	74	34	and	and	CCONJ
fbem-2776	74	35	there	there	PRON
fbem-2776	74	36	was	be	VERB
fbem-2776	74	37	a	a	DET
fbem-2776	74	38	certain	certain	ADJ
fbem-2776	74	39	degree	degree	NOUN
fbem-2776	74	40	of	of	ADP
fbem-2776	74	41	audit	audit	NOUN
fbem-2776	74	42	difficulty	difficulty	NOUN
fbem-2776	74	43	.	.	PUNCT
fbem-2776	75	1	however	however	ADV
fbem-2776	75	2	,	,	PUNCT
fbem-2776	75	3	in	in	ADP
fbem-2776	75	4	response	response	NOUN
fbem-2776	75	5	to	to	ADP
fbem-2776	75	6	this	this	DET
fbem-2776	75	7	situation	situation	NOUN
fbem-2776	75	8	,	,	PUNCT
fbem-2776	75	9	wuhan	wuhan	PROPN
fbem-2776	75	10	audit	audit	PROPN
fbem-2776	75	11	commissioners	commissioner	NOUN
fbem-2776	75	12	took	take	VERB
fbem-2776	75	13	the	the	DET
fbem-2776	75	14	online	online	ADJ
fbem-2776	75	15	audit	audit	NOUN
fbem-2776	75	16	approach	approach	NOUN
fbem-2776	75	17	,	,	PUNCT
fbem-2776	75	18	made	make	VERB
fbem-2776	75	19	full	full	ADJ
fbem-2776	75	20	use	use	NOUN
fbem-2776	75	21	of	of	ADP
fbem-2776	75	22	internet	internet	NOUN
fbem-2776	75	23	technology	technology	NOUN
fbem-2776	75	24	,	,	PUNCT
fbem-2776	75	25	the	the	DET
fbem-2776	75	26	advantages	advantage	NOUN
fbem-2776	75	27	of	of	ADP
fbem-2776	75	28	the	the	DET
fbem-2776	75	29	internet	internet	NOUN
fbem-2776	75	30	's	's	PART
fbem-2776	75	31	fast	fast	ADJ
fbem-2776	75	32	and	and	CCONJ
fbem-2776	75	33	convenient	convenient	ADJ
fbem-2776	75	34	,	,	PUNCT
fbem-2776	75	35	made	make	VERB
fbem-2776	75	36	full	full	ADJ
fbem-2776	75	37	use	use	NOUN
fbem-2776	75	38	of	of	ADP
fbem-2776	75	39	the	the	DET
fbem-2776	75	40	off	off	ADP
fbem-2776	75	41	-	-	PUNCT
fbem-2776	75	42	site	site	NOUN
fbem-2776	75	43	audit	audit	NOUN
fbem-2776	75	44	approach	approach	NOUN
fbem-2776	75	45	,	,	PUNCT
fbem-2776	75	46	built	build	VERB
fbem-2776	75	47	a	a	DET
fbem-2776	75	48	policy	policy	NOUN
fbem-2776	75	49	analysis	analysis	NOUN
fbem-2776	75	50	team	team	NOUN
fbem-2776	75	51	and	and	CCONJ
fbem-2776	75	52	data	datum	NOUN
fbem-2776	75	53	analysis	analysis	NOUN
fbem-2776	75	54	team	team	NOUN
fbem-2776	75	55	with	with	ADP
fbem-2776	75	56	the	the	DET
fbem-2776	75	57	help	help	NOUN
fbem-2776	75	58	of	of	ADP
fbem-2776	75	59	the	the	DET
fbem-2776	75	60	internet	internet	NOUN
fbem-2776	75	61	,	,	PUNCT
fbem-2776	75	62	and	and	CCONJ
fbem-2776	75	63	strengthened	strengthen	VERB
fbem-2776	75	64	the	the	DET
fbem-2776	75	65	contact	contact	NOUN
fbem-2776	75	66	with	with	ADP
fbem-2776	75	67	the	the	DET
fbem-2776	75	68	audited	audit	VERB
fbem-2776	75	69	department	department	NOUN
fbem-2776	75	70	through	through	ADP
fbem-2776	75	71	wechat	wechat	NOUN
fbem-2776	75	72	,	,	PUNCT
fbem-2776	75	73	nainai	nainai	ADJ
fbem-2776	75	74	,	,	PUNCT
fbem-2776	75	75	qq	qq	INTJ
fbem-2776	75	76	,	,	PUNCT
fbem-2776	75	77	tencent	tencent	NOUN
fbem-2776	75	78	conference	conference	NOUN
fbem-2776	75	79	and	and	CCONJ
fbem-2776	75	80	other	other	ADJ
fbem-2776	75	81	internet	internet	NOUN
fbem-2776	75	82	programs	program	NOUN
fbem-2776	75	83	,	,	PUNCT
fbem-2776	75	84	so	so	SCONJ
fbem-2776	75	85	as	as	SCONJ
fbem-2776	75	86	to	to	PART
fbem-2776	75	87	achieve	achieve	VERB
fbem-2776	75	88	an	an	DET
fbem-2776	75	89	unhindered	unhindered	ADJ
fbem-2776	75	90	level	level	NOUN
fbem-2776	75	91	of	of	ADP
fbem-2776	75	92	communication	communication	NOUN
fbem-2776	75	93	before	before	ADP
fbem-2776	75	94	the	the	DET
fbem-2776	75	95	epidemic	epidemic	NOUN
fbem-2776	75	96	,	,	PUNCT
fbem-2776	75	97	timely	timely	ADV
fbem-2776	75	98	master	master	VERB
fbem-2776	75	99	the	the	DET
fbem-2776	75	100	distribution	distribution	NOUN
fbem-2776	75	101	,	,	PUNCT
fbem-2776	75	102	management	management	NOUN
fbem-2776	75	103	and	and	CCONJ
fbem-2776	75	104	use	use	NOUN
fbem-2776	75	105	of	of	ADP
fbem-2776	75	106	epidemic	epidemic	NOUN
fbem-2776	75	107	prevention	prevention	NOUN
fbem-2776	75	108	and	and	CCONJ
fbem-2776	75	109	control	control	NOUN
fbem-2776	75	110	funds	fund	NOUN
fbem-2776	75	111	.	.	PUNCT
fbem-2776	76	1	2.7.2	2.7.2	X
fbem-2776	76	2	.	.	PUNCT
fbem-2776	76	3	using	use	VERB
fbem-2776	76	4	internet	internet	NOUN
fbem-2776	76	5	technology	technology	NOUN
fbem-2776	76	6	to	to	PART
fbem-2776	76	7	help	help	VERB
fbem-2776	76	8	enterprises	enterprise	NOUN
fbem-2776	76	9	resume	resume	VERB
fbem-2776	76	10	production	production	NOUN
fbem-2776	76	11	wuhan	wuhan	PROPN
fbem-2776	76	12	municipal	municipal	PROPN
fbem-2776	76	13	audit	audit	PROPN
fbem-2776	76	14	bureau	bureau	NOUN
fbem-2776	76	15	,	,	PUNCT
fbem-2776	76	16	by	by	ADP
fbem-2776	76	17	means	mean	NOUN
fbem-2776	76	18	of	of	ADP
fbem-2776	76	19	online	online	ADJ
fbem-2776	76	20	audit	audit	NOUN
fbem-2776	76	21	and	and	CCONJ
fbem-2776	76	22	active	active	ADJ
fbem-2776	76	23	use	use	NOUN
fbem-2776	76	24	of	of	ADP
fbem-2776	76	25	big	big	ADJ
fbem-2776	76	26	data	datum	NOUN
fbem-2776	76	27	,	,	PUNCT
fbem-2776	76	28	internet	internet	NOUN
fbem-2776	76	29	technology	technology	NOUN
fbem-2776	76	30	,	,	PUNCT
fbem-2776	76	31	internet	internet	NOUN
fbem-2776	76	32	audit	audit	NOUN
fbem-2776	76	33	,	,	PUNCT
fbem-2776	76	34	etc	etc	X
fbem-2776	76	35	.	.	X
fbem-2776	76	36	,	,	PUNCT
fbem-2776	76	37	completed	complete	VERB
fbem-2776	76	38	the	the	DET
fbem-2776	76	39	city	city	NOUN
fbem-2776	76	40	's	's	PART
fbem-2776	76	41	budget	budget	NOUN
fbem-2776	76	42	data	datum	NOUN
fbem-2776	76	43	collection	collection	NOUN
fbem-2776	76	44	and	and	CCONJ
fbem-2776	76	45	submission	submission	NOUN
fbem-2776	76	46	work	work	NOUN
fbem-2776	76	47	very	very	ADV
fbem-2776	76	48	well	well	ADV
fbem-2776	76	49	during	during	ADP
fbem-2776	76	50	the	the	DET
fbem-2776	76	51	epidemic	epidemic	NOUN
fbem-2776	76	52	,	,	PUNCT
fbem-2776	76	53	which	which	PRON
fbem-2776	76	54	also	also	ADV
fbem-2776	76	55	reduced	reduce	VERB
fbem-2776	76	56	the	the	DET
fbem-2776	76	57	occurrence	occurrence	NOUN
fbem-2776	76	58	of	of	ADP
fbem-2776	76	59	such	such	ADJ
fbem-2776	76	60	events	event	NOUN
fbem-2776	76	61	as	as	ADP
fbem-2776	76	62	manual	manual	ADJ
fbem-2776	76	63	input	input	NOUN
fbem-2776	76	64	errors	error	NOUN
fbem-2776	76	65	,	,	PUNCT
fbem-2776	76	66	data	datum	NOUN
fbem-2776	76	67	submission	submission	NOUN
fbem-2776	76	68	errors	error	NOUN
fbem-2776	76	69	,	,	PUNCT
fbem-2776	76	70	material	material	NOUN
fbem-2776	76	71	review	review	NOUN
fbem-2776	76	72	errors	error	NOUN
fbem-2776	76	73	,	,	PUNCT
fbem-2776	76	74	and	and	CCONJ
fbem-2776	76	75	effectively	effectively	ADV
fbem-2776	76	76	helped	help	VERB
fbem-2776	76	77	the	the	DET
fbem-2776	76	78	audit	audit	NOUN
fbem-2776	76	79	bureau	bureau	NOUN
fbem-2776	76	80	and	and	CCONJ
fbem-2776	76	81	each	each	DET
fbem-2776	76	82	audited	audit	VERB
fbem-2776	76	83	department	department	NOUN
fbem-2776	76	84	to	to	PART
fbem-2776	76	85	resume	resume	VERB
fbem-2776	76	86	production	production	NOUN
fbem-2776	76	87	.	.	PUNCT
fbem-2776	77	1	2.7.3	2.7.3	X
fbem-2776	77	2	.	.	PUNCT
fbem-2776	78	1	pay	pay	VERB
fbem-2776	78	2	attention	attention	NOUN
fbem-2776	78	3	to	to	ADP
fbem-2776	78	4	unemployment	unemployment	NOUN
fbem-2776	78	5	subsidies	subsidy	NOUN
fbem-2776	78	6	and	and	CCONJ
fbem-2776	78	7	improve	improve	VERB
fbem-2776	78	8	convenience	convenience	NOUN
fbem-2776	78	9	services	service	NOUN
fbem-2776	78	10	in	in	ADP
fbem-2776	78	11	order	order	NOUN
fbem-2776	78	12	to	to	PART
fbem-2776	78	13	mitigate	mitigate	VERB
fbem-2776	78	14	the	the	DET
fbem-2776	78	15	impact	impact	NOUN
fbem-2776	78	16	of	of	ADP
fbem-2776	78	17	the	the	DET
fbem-2776	78	18	epidemic	epidemic	NOUN
fbem-2776	78	19	,	,	PUNCT
fbem-2776	78	20	help	help	VERB
fbem-2776	78	21	enterprises	enterprise	NOUN
fbem-2776	78	22	resume	resume	VERB
fbem-2776	78	23	work	work	NOUN
fbem-2776	78	24	and	and	CCONJ
fbem-2776	78	25	production	production	NOUN
fbem-2776	78	26	,	,	PUNCT
fbem-2776	78	27	and	and	CCONJ
fbem-2776	78	28	maintain	maintain	VERB
fbem-2776	78	29	social	social	ADJ
fbem-2776	78	30	stability	stability	NOUN
fbem-2776	78	31	and	and	CCONJ
fbem-2776	78	32	order	order	NOUN
fbem-2776	78	33	,	,	PUNCT
fbem-2776	78	34	wuhan	wuhan	PROPN
fbem-2776	78	35	city	city	PROPN
fbem-2776	78	36	,	,	PUNCT
fbem-2776	78	37	hubei	hubei	PROPN
fbem-2776	78	38	province	province	PROPN
fbem-2776	78	39	,	,	PUNCT
fbem-2776	78	40	has	have	AUX
fbem-2776	78	41	introduced	introduce	VERB
fbem-2776	78	42	a	a	DET
fbem-2776	78	43	number	number	NOUN
fbem-2776	78	44	of	of	ADP
fbem-2776	78	45	policies	policy	NOUN
fbem-2776	78	46	and	and	CCONJ
fbem-2776	78	47	measures	measure	NOUN
fbem-2776	78	48	such	such	ADJ
fbem-2776	78	49	as	as	ADP
fbem-2776	78	50	employment	employment	NOUN
fbem-2776	78	51	assistance	assistance	NOUN
fbem-2776	78	52	,	,	PUNCT
fbem-2776	78	53	unemployment	unemployment	NOUN
fbem-2776	78	54	subsidies	subsidy	NOUN
fbem-2776	78	55	,	,	PUNCT
fbem-2776	78	56	and	and	CCONJ
fbem-2776	78	57	assistance	assistance	NOUN
fbem-2776	78	58	to	to	ADP
fbem-2776	78	59	enterprises	enterprise	NOUN
fbem-2776	78	60	resume	resume	VERB
fbem-2776	78	61	work	work	NOUN
fbem-2776	78	62	and	and	CCONJ
fbem-2776	78	63	production	production	NOUN
fbem-2776	78	64	.	.	PUNCT
fbem-2776	79	1	in	in	ADP
fbem-2776	79	2	order	order	NOUN
fbem-2776	79	3	to	to	PART
fbem-2776	79	4	ensure	ensure	VERB
fbem-2776	79	5	the	the	DET
fbem-2776	79	6	timely	timely	ADJ
fbem-2776	79	7	implementation	implementation	NOUN
fbem-2776	79	8	of	of	ADP
fbem-2776	79	9	these	these	DET
fbem-2776	79	10	convenience	convenience	NOUN
fbem-2776	79	11	measures	measure	NOUN
fbem-2776	79	12	and	and	CCONJ
fbem-2776	79	13	truly	truly	ADV
fbem-2776	79	14	benefit	benefit	VERB
fbem-2776	79	15	the	the	DET
fbem-2776	79	16	people	people	NOUN
fbem-2776	79	17	,	,	PUNCT
fbem-2776	79	18	wuhan	wuhan	PROPN
fbem-2776	79	19	municipal	municipal	PROPN
fbem-2776	79	20	audit	audit	PROPN
fbem-2776	79	21	bureau	bureau	NOUN
fbem-2776	79	22	followed	follow	VERB
fbem-2776	79	23	up	up	ADP
fbem-2776	79	24	and	and	CCONJ
fbem-2776	79	25	supervised	supervise	VERB
fbem-2776	79	26	the	the	DET
fbem-2776	79	27	unemployment	unemployment	NOUN
fbem-2776	79	28	insurance	insurance	NOUN
fbem-2776	79	29	benefits	benefit	NOUN
fbem-2776	79	30	of	of	ADP
fbem-2776	79	31	the	the	DET
fbem-2776	79	32	whole	whole	ADJ
fbem-2776	79	33	city	city	NOUN
fbem-2776	79	34	for	for	ADP
fbem-2776	79	35	special	special	ADJ
fbem-2776	79	36	audit	audit	NOUN
fbem-2776	79	37	investigation	investigation	NOUN
fbem-2776	79	38	,	,	PUNCT
fbem-2776	79	39	and	and	CCONJ
fbem-2776	79	40	used	use	VERB
fbem-2776	79	41	information	information	NOUN
fbem-2776	79	42	technology	technology	NOUN
fbem-2776	79	43	to	to	PART
fbem-2776	79	44	provide	provide	VERB
fbem-2776	79	45	more	more	ADV
fbem-2776	79	46	convenient	convenient	ADJ
fbem-2776	79	47	services	service	NOUN
fbem-2776	79	48	.	.	PUNCT
fbem-2776	80	1	for	for	ADP
fbem-2776	80	2	example	example	NOUN
fbem-2776	80	3	,	,	PUNCT
fbem-2776	80	4	during	during	ADP
fbem-2776	80	5	the	the	DET
fbem-2776	80	6	epidemic	epidemic	NOUN
fbem-2776	80	7	,	,	PUNCT
fbem-2776	80	8	the	the	DET
fbem-2776	80	9	online	online	ADJ
fbem-2776	80	10	business	business	NOUN
fbem-2776	80	11	of	of	ADP
fbem-2776	80	12	returning	return	VERB
fbem-2776	80	13	to	to	ADP
fbem-2776	80	14	work	work	NOUN
fbem-2776	80	15	was	be	AUX
fbem-2776	80	16	opened	open	VERB
fbem-2776	80	17	.	.	PUNCT
fbem-2776	81	1	in	in	ADP
fbem-2776	81	2	order	order	NOUN
fbem-2776	81	3	to	to	PART
fbem-2776	81	4	promote	promote	VERB
fbem-2776	81	5	the	the	DET
fbem-2776	81	6	convenience	convenience	NOUN
fbem-2776	81	7	of	of	ADP
fbem-2776	81	8	business	business	NOUN
fbem-2776	81	9	,	,	PUNCT
fbem-2776	81	10	wuhan	wuhan	PROPN
fbem-2776	81	11	municipal	municipal	PROPN
fbem-2776	81	12	audit	audit	PROPN
fbem-2776	81	13	bureau	bureau	NOUN
fbem-2776	81	14	used	use	VERB
fbem-2776	81	15	a	a	DET
fbem-2776	81	16	large	large	ADJ
fbem-2776	81	17	amount	amount	NOUN
fbem-2776	81	18	of	of	ADP
fbem-2776	81	19	data	datum	NOUN
fbem-2776	81	20	for	for	ADP
fbem-2776	81	21	audit	audit	NOUN
fbem-2776	81	22	and	and	CCONJ
fbem-2776	81	23	adopted	adopt	VERB
fbem-2776	81	24	big	big	ADJ
fbem-2776	81	25	data	datum	NOUN
fbem-2776	81	26	audit	audit	NOUN
fbem-2776	81	27	method	method	NOUN
fbem-2776	81	28	.	.	PUNCT
fbem-2776	82	1	3	3	X
fbem-2776	82	2	.	.	X
fbem-2776	82	3	overview	overview	NOUN
fbem-2776	82	4	of	of	ADP
fbem-2776	82	5	public	public	ADJ
fbem-2776	82	6	health	health	NOUN
fbem-2776	82	7	emergency	emergency	NOUN
fbem-2776	82	8	audit	audit	NOUN
fbem-2776	82	9	3.1	3.1	NUM
fbem-2776	82	10	.	.	PUNCT
fbem-2776	83	1	impact	impact	NOUN
fbem-2776	83	2	of	of	ADP
fbem-2776	83	3	public	public	ADJ
fbem-2776	83	4	health	health	NOUN
fbem-2776	83	5	emergencies	emergency	NOUN
fbem-2776	83	6	on	on	ADP
fbem-2776	83	7	audit	audit	NOUN
fbem-2776	83	8	business	business	NOUN
fbem-2776	83	9	the	the	DET
fbem-2776	83	10	public	public	ADJ
fbem-2776	83	11	health	health	NOUN
fbem-2776	83	12	emergencies	emergency	NOUN
fbem-2776	83	13	caused	cause	VERB
fbem-2776	83	14	by	by	ADP
fbem-2776	83	15	novel	novel	ADJ
fbem-2776	83	16	coronavirus	coronavirus	NOUN
fbem-2776	83	17	pneumonia	pneumonia	NOUN
fbem-2776	83	18	in	in	ADP
fbem-2776	83	19	early	early	ADJ
fbem-2776	83	20	2020	2020	NUM
fbem-2776	83	21	have	have	AUX
fbem-2776	83	22	posed	pose	VERB
fbem-2776	83	23	a	a	DET
fbem-2776	83	24	huge	huge	ADJ
fbem-2776	83	25	threat	threat	NOUN
fbem-2776	83	26	to	to	ADP
fbem-2776	83	27	people	people	NOUN
fbem-2776	83	28	's	's	PART
fbem-2776	83	29	life	life	NOUN
fbem-2776	83	30	safety	safety	NOUN
fbem-2776	83	31	and	and	CCONJ
fbem-2776	83	32	social	social	ADJ
fbem-2776	83	33	and	and	CCONJ
fbem-2776	83	34	economic	economic	ADJ
fbem-2776	83	35	health	health	NOUN
fbem-2776	83	36	.	.	PUNCT
fbem-2776	84	1	as	as	ADP
fbem-2776	84	2	the	the	DET
fbem-2776	84	3	starting	starting	NOUN
fbem-2776	84	4	point	point	NOUN
fbem-2776	84	5	of	of	ADP
fbem-2776	84	6	the	the	DET
fbem-2776	84	7	outbreak	outbreak	NOUN
fbem-2776	84	8	,	,	PUNCT
fbem-2776	84	9	wuhan	wuhan	PROPN
fbem-2776	84	10	people	people	NOUN
fbem-2776	84	11	have	have	AUX
fbem-2776	84	12	made	make	VERB
fbem-2776	84	13	great	great	ADJ
fbem-2776	84	14	contributions	contribution	NOUN
fbem-2776	84	15	to	to	ADP
fbem-2776	84	16	the	the	DET
fbem-2776	84	17	people	people	NOUN
fbem-2776	84	18	of	of	ADP
fbem-2776	84	19	the	the	DET
fbem-2776	84	20	country	country	NOUN
fbem-2776	84	21	and	and	CCONJ
fbem-2776	84	22	even	even	ADV
fbem-2776	84	23	the	the	DET
fbem-2776	84	24	world	world	NOUN
fbem-2776	84	25	to	to	PART
fbem-2776	84	26	fight	fight	VERB
fbem-2776	84	27	against	against	ADP
fbem-2776	84	28	the	the	DET
fbem-2776	84	29	epidemic	epidemic	NOUN
fbem-2776	84	30	.	.	PUNCT
fbem-2776	85	1	the	the	DET
fbem-2776	85	2	novel	novel	ADJ
fbem-2776	85	3	coronavirus	coronavirus	NOUN
fbem-2776	85	4	epidemic	epidemic	NOUN
fbem-2776	85	5	is	be	AUX
fbem-2776	85	6	coming	come	VERB
fbem-2776	85	7	,	,	PUNCT
fbem-2776	85	8	which	which	PRON
fbem-2776	85	9	is	be	AUX
fbem-2776	85	10	characterized	characterize	VERB
fbem-2776	85	11	by	by	ADP
fbem-2776	85	12	rapid	rapid	ADJ
fbem-2776	85	13	transmission	transmission	NOUN
fbem-2776	85	14	,	,	PUNCT
fbem-2776	85	15	wide	wide	ADJ
fbem-2776	85	16	range	range	NOUN
fbem-2776	85	17	of	of	ADP
fbem-2776	85	18	infection	infection	NOUN
fbem-2776	85	19	,	,	PUNCT
fbem-2776	85	20	and	and	CCONJ
fbem-2776	85	21	difficult	difficult	ADJ
fbem-2776	85	22	prevention	prevention	NOUN
fbem-2776	85	23	and	and	CCONJ
fbem-2776	85	24	control	control	NOUN
fbem-2776	85	25	,	,	PUNCT
fbem-2776	85	26	the	the	DET
fbem-2776	85	27	central	central	ADJ
fbem-2776	85	28	and	and	CCONJ
fbem-2776	85	29	local	local	ADJ
fbem-2776	85	30	governments	government	NOUN
fbem-2776	85	31	quickly	quickly	ADV
fbem-2776	85	32	launched	launch	VERB
fbem-2776	85	33	the	the	DET
fbem-2776	85	34	first	first	ADJ
fbem-2776	85	35	level	level	NOUN
fbem-2776	85	36	response	response	NOUN
fbem-2776	85	37	to	to	ADP
fbem-2776	85	38	major	major	ADJ
fbem-2776	85	39	public	public	ADJ
fbem-2776	85	40	health	health	NOUN
fbem-2776	85	41	emergencies	emergency	NOUN
fbem-2776	85	42	.	.	PUNCT
fbem-2776	86	1	on	on	ADP
fbem-2776	86	2	january	january	PROPN
fbem-2776	86	3	30	30	NUM
fbem-2776	86	4	,	,	PUNCT
fbem-2776	86	5	2020	2020	NUM
fbem-2776	86	6	,	,	PUNCT
fbem-2776	86	7	the	the	DET
fbem-2776	86	8	world	world	PROPN
fbem-2776	86	9	health	health	NOUN
fbem-2776	86	10	organization	organization	NOUN
fbem-2776	86	11	(	(	PUNCT
fbem-2776	86	12	who	who	PRON
fbem-2776	86	13	)	)	PUNCT
fbem-2776	86	14	listed	list	VERB
fbem-2776	86	15	the	the	DET
fbem-2776	86	16	covid-19	covid-19	PROPN
fbem-2776	86	17	as	as	ADP
fbem-2776	86	18	a	a	DET
fbem-2776	86	19	public	public	ADJ
fbem-2776	86	20	health	health	NOUN
fbem-2776	86	21	emergency	emergency	NOUN
fbem-2776	86	22	of	of	ADP
fbem-2776	86	23	international	international	ADJ
fbem-2776	86	24	concern	concern	NOUN
fbem-2776	86	25	.	.	PUNCT
fbem-2776	87	1	although	although	SCONJ
fbem-2776	87	2	it	it	PRON
fbem-2776	87	3	emphasized	emphasize	VERB
fbem-2776	87	4	that	that	SCONJ
fbem-2776	87	5	travel	travel	NOUN
fbem-2776	87	6	and	and	CCONJ
fbem-2776	87	7	trade	trade	NOUN
fbem-2776	87	8	restrictions	restriction	NOUN
fbem-2776	87	9	were	be	AUX
fbem-2776	87	10	not	not	PART
fbem-2776	87	11	recommended	recommend	VERB
fbem-2776	87	12	,	,	PUNCT
fbem-2776	87	13	china	china	PROPN
fbem-2776	87	14	took	take	VERB
fbem-2776	87	15	the	the	DET
fbem-2776	87	16	policy	policy	NOUN
fbem-2776	87	17	of	of	ADP
fbem-2776	87	18	closing	close	VERB
fbem-2776	87	19	wuhan	wuhan	PROPN
fbem-2776	87	20	to	to	PART
fbem-2776	87	21	further	far	ADV
fbem-2776	87	22	promote	promote	VERB
fbem-2776	87	23	the	the	DET
fbem-2776	87	24	prevention	prevention	NOUN
fbem-2776	87	25	and	and	CCONJ
fbem-2776	87	26	control	control	NOUN
fbem-2776	87	27	of	of	ADP
fbem-2776	87	28	the	the	DET
fbem-2776	87	29	epidemic	epidemic	NOUN
fbem-2776	87	30	.	.	PUNCT
fbem-2776	88	1	most	most	ADJ
fbem-2776	88	2	travel	travel	NOUN
fbem-2776	88	3	and	and	CCONJ
fbem-2776	88	4	trade	trade	NOUN
fbem-2776	88	5	were	be	AUX
fbem-2776	88	6	also	also	ADV
fbem-2776	88	7	strictly	strictly	ADV
fbem-2776	88	8	prohibited	prohibit	VERB
fbem-2776	88	9	,	,	PUNCT
fbem-2776	88	10	and	and	CCONJ
fbem-2776	88	11	residents	resident	NOUN
fbem-2776	88	12	stayed	stay	VERB
fbem-2776	88	13	at	at	ADP
fbem-2776	88	14	home	home	NOUN
fbem-2776	88	15	to	to	PART
fbem-2776	88	16	make	make	VERB
fbem-2776	88	17	their	their	PRON
fbem-2776	88	18	own	own	ADJ
fbem-2776	88	19	contributions	contribution	NOUN
fbem-2776	88	20	to	to	ADP
fbem-2776	88	21	the	the	DET
fbem-2776	88	22	prevention	prevention	NOUN
fbem-2776	88	23	and	and	CCONJ
fbem-2776	88	24	control	control	NOUN
fbem-2776	88	25	of	of	ADP
fbem-2776	88	26	covid-19	covid-19	PROPN
fbem-2776	88	27	,	,	PUNCT
fbem-2776	88	28	the	the	DET
fbem-2776	88	29	impact	impact	NOUN
fbem-2776	88	30	on	on	ADP
fbem-2776	88	31	our	our	PRON
fbem-2776	88	32	economy	economy	NOUN
fbem-2776	88	33	is	be	AUX
fbem-2776	88	34	incalculable	incalculable	ADJ
fbem-2776	88	35	.	.	PUNCT
fbem-2776	89	1	due	due	ADP
fbem-2776	89	2	to	to	ADP
fbem-2776	89	3	the	the	DET
fbem-2776	89	4	impact	impact	NOUN
fbem-2776	89	5	of	of	ADP
fbem-2776	89	6	the	the	DET
fbem-2776	89	7	covid-19	covid-19	PROPN
fbem-2776	89	8	,	,	PUNCT
fbem-2776	89	9	the	the	DET
fbem-2776	89	10	audit	audit	NOUN
fbem-2776	89	11	business	business	NOUN
fbem-2776	89	12	could	could	AUX
fbem-2776	89	13	not	not	PART
fbem-2776	89	14	go	go	VERB
fbem-2776	89	15	on	on	ADP
fbem-2776	89	16	smoothly	smoothly	ADV
fbem-2776	89	17	.	.	PUNCT
fbem-2776	90	1	the	the	DET
fbem-2776	90	2	so	so	ADV
fbem-2776	90	3	-	-	PUNCT
fbem-2776	90	4	called	call	VERB
fbem-2776	90	5	audit	audit	NOUN
fbem-2776	90	6	refers	refer	VERB
fbem-2776	90	7	to	to	ADP
fbem-2776	90	8	the	the	DET
fbem-2776	90	9	inspection	inspection	NOUN
fbem-2776	90	10	and	and	CCONJ
fbem-2776	90	11	supervision	supervision	NOUN
fbem-2776	90	12	of	of	ADP
fbem-2776	90	13	the	the	DET
fbem-2776	90	14	authenticity	authenticity	NOUN
fbem-2776	90	15	,	,	PUNCT
fbem-2776	90	16	correctness	correctness	NOUN
fbem-2776	90	17	,	,	PUNCT
fbem-2776	90	18	compliance	compliance	NOUN
fbem-2776	90	19	,	,	PUNCT
fbem-2776	90	20	legality	legality	NOUN
fbem-2776	90	21	and	and	CCONJ
fbem-2776	90	22	effectiveness	effectiveness	NOUN
fbem-2776	90	23	of	of	ADP
fbem-2776	90	24	the	the	DET
fbem-2776	90	25	audited	audit	VERB
fbem-2776	90	26	entity	entity	NOUN
fbem-2776	90	27	's	's	PART
fbem-2776	90	28	finance	finance	NOUN
fbem-2776	90	29	,	,	PUNCT
fbem-2776	90	30	financial	financial	ADJ
fbem-2776	90	31	revenue	revenue	NOUN
fbem-2776	90	32	and	and	CCONJ
fbem-2776	90	33	expenditure	expenditure	NOUN
fbem-2776	90	34	,	,	PUNCT
fbem-2776	90	35	business	business	NOUN
fbem-2776	90	36	management	management	NOUN
fbem-2776	90	37	activities	activity	NOUN
fbem-2776	90	38	and	and	CCONJ
fbem-2776	90	39	relevant	relevant	ADJ
fbem-2776	90	40	materials	material	NOUN
fbem-2776	90	41	by	by	ADP
fbem-2776	90	42	special	special	ADJ
fbem-2776	90	43	means	mean	NOUN
fbem-2776	90	44	,	,	PUNCT
fbem-2776	90	45	authorized	authorize	VERB
fbem-2776	90	46	by	by	ADP
fbem-2776	90	47	the	the	DET
fbem-2776	90	48	state	state	NOUN
fbem-2776	90	49	or	or	CCONJ
fbem-2776	90	50	entrusted	entrust	VERB
fbem-2776	90	51	by	by	ADP
fbem-2776	90	52	other	other	ADJ
fbem-2776	90	53	institutions	institution	NOUN
fbem-2776	90	54	or	or	CCONJ
fbem-2776	90	55	personnel	personnel	NOUN
fbem-2776	90	56	,	,	PUNCT
fbem-2776	90	57	based	base	VERB
fbem-2776	90	58	on	on	ADP
fbem-2776	90	59	national	national	ADJ
fbem-2776	90	60	laws	law	NOUN
fbem-2776	90	61	and	and	CCONJ
fbem-2776	90	62	regulations	regulation	NOUN
fbem-2776	90	63	,	,	PUNCT
fbem-2776	90	64	audit	audit	NOUN
fbem-2776	90	65	standards	standard	NOUN
fbem-2776	90	66	and	and	CCONJ
fbem-2776	90	67	accounting	accounting	NOUN
fbem-2776	90	68	theories	theory	NOUN
fbem-2776	90	69	,	,	PUNCT
fbem-2776	90	70	and	and	CCONJ
fbem-2776	90	71	the	the	DET
fbem-2776	90	72	evaluation	evaluation	NOUN
fbem-2776	90	73	and	and	CCONJ
fbem-2776	90	74	verification	verification	NOUN
fbem-2776	90	75	of	of	ADP
fbem-2776	90	76	its	its	PRON
fbem-2776	90	77	economic	economic	ADJ
fbem-2776	90	78	responsibility	responsibility	NOUN
fbem-2776	90	79	,	,	PUNCT
fbem-2776	90	80	so	so	SCONJ
fbem-2776	90	81	as	as	SCONJ
fbem-2776	90	82	to	to	PART
fbem-2776	90	83	maintain	maintain	VERB
fbem-2776	90	84	financial	financial	ADJ
fbem-2776	90	85	laws	law	NOUN
fbem-2776	90	86	and	and	CCONJ
fbem-2776	90	87	regulations	regulation	NOUN
fbem-2776	90	88	,	,	PUNCT
fbem-2776	90	89	improve	improve	VERB
fbem-2776	90	90	business	business	NOUN
fbem-2776	90	91	management	management	NOUN
fbem-2776	90	92	,	,	PUNCT
fbem-2776	90	93	independent	independent	ADJ
fbem-2776	90	94	economic	economic	ADJ
fbem-2776	90	95	supervision	supervision	NOUN
fbem-2776	90	96	activities	activity	NOUN
fbem-2776	90	97	aimed	aim	VERB
fbem-2776	90	98	at	at	ADP
fbem-2776	90	99	improving	improve	VERB
fbem-2776	90	100	economic	economic	ADJ
fbem-2776	90	101	efficiency	efficiency	NOUN
fbem-2776	90	102	.	.	PUNCT
fbem-2776	91	1	as	as	SCONJ
fbem-2776	91	2	the	the	DET
fbem-2776	91	3	audit	audit	NOUN
fbem-2776	91	4	of	of	ADP
fbem-2776	91	5	many	many	ADJ
fbem-2776	91	6	projects	project	NOUN
fbem-2776	91	7	needs	need	VERB
fbem-2776	91	8	to	to	PART
fbem-2776	91	9	be	be	AUX
fbem-2776	91	10	carried	carry	VERB
fbem-2776	91	11	out	out	ADP
fbem-2776	91	12	at	at	ADP
fbem-2776	91	13	the	the	DET
fbem-2776	91	14	auditee	auditee	NOUN
fbem-2776	91	15	's	's	PART
fbem-2776	91	16	site	site	NOUN
fbem-2776	91	17	,	,	PUNCT
fbem-2776	91	18	under	under	ADP
fbem-2776	91	19	the	the	DET
fbem-2776	91	20	influence	influence	NOUN
fbem-2776	91	21	of	of	ADP
fbem-2776	91	22	the	the	DET
fbem-2776	91	23	covid-19	covid-19	PROPN
fbem-2776	91	24	,	,	PUNCT
fbem-2776	91	25	it	it	PRON
fbem-2776	91	26	is	be	AUX
fbem-2776	91	27	difficult	difficult	ADJ
fbem-2776	91	28	for	for	SCONJ
fbem-2776	91	29	the	the	DET
fbem-2776	91	30	audit	audit	NOUN
fbem-2776	91	31	business	business	NOUN
fbem-2776	91	32	to	to	PART
fbem-2776	91	33	carry	carry	VERB
fbem-2776	91	34	out	out	ADP
fbem-2776	91	35	offline	offline	ADJ
fbem-2776	91	36	audit	audit	NOUN
fbem-2776	91	37	work	work	NOUN
fbem-2776	91	38	,	,	PUNCT
fbem-2776	91	39	which	which	PRON
fbem-2776	91	40	poses	pose	VERB
fbem-2776	91	41	a	a	DET
fbem-2776	91	42	huge	huge	ADJ
fbem-2776	91	43	threat	threat	NOUN
fbem-2776	91	44	to	to	ADP
fbem-2776	91	45	the	the	DET
fbem-2776	91	46	smooth	smooth	ADJ
fbem-2776	91	47	progress	progress	NOUN
fbem-2776	91	48	of	of	ADP
fbem-2776	91	49	the	the	DET
fbem-2776	91	50	overall	overall	ADJ
fbem-2776	91	51	audit	audit	NOUN
fbem-2776	91	52	work	work	NOUN
fbem-2776	91	53	.	.	PUNCT
fbem-2776	92	1	as	as	SCONJ
fbem-2776	92	2	online	online	ADJ
fbem-2776	92	3	audit	audit	NOUN
fbem-2776	92	4	may	may	AUX
fbem-2776	92	5	lead	lead	VERB
fbem-2776	92	6	to	to	ADP
fbem-2776	92	7	financial	financial	ADJ
fbem-2776	92	8	fraud	fraud	NOUN
fbem-2776	92	9	,	,	PUNCT
fbem-2776	92	10	insufficient	insufficient	ADJ
fbem-2776	92	11	audit	audit	NOUN
fbem-2776	92	12	evidence	evidence	NOUN
fbem-2776	92	13	,	,	PUNCT
fbem-2776	92	14	and	and	CCONJ
fbem-2776	92	15	falsification	falsification	NOUN
fbem-2776	92	16	of	of	ADP
fbem-2776	92	17	audit	audit	NOUN
fbem-2776	92	18	evidence	evidence	NOUN
fbem-2776	92	19	,	,	PUNCT
fbem-2776	92	20	the	the	DET
fbem-2776	92	21	necessity	necessity	NOUN
fbem-2776	92	22	of	of	ADP
fbem-2776	92	23	emergency	emergency	NOUN
fbem-2776	92	24	audit	audit	NOUN
fbem-2776	92	25	is	be	AUX
fbem-2776	92	26	particularly	particularly	ADV
fbem-2776	92	27	prominent	prominent	ADJ
fbem-2776	92	28	in	in	ADP
fbem-2776	92	29	the	the	DET
fbem-2776	92	30	event	event	NOUN
fbem-2776	92	31	of	of	ADP
fbem-2776	92	32	public	public	ADJ
fbem-2776	92	33	health	health	NOUN
fbem-2776	92	34	emergencies	emergency	NOUN
fbem-2776	92	35	,	,	PUNCT
fbem-2776	92	36	emergency	emergency	NOUN
fbem-2776	92	37	audit	audit	NOUN
fbem-2776	92	38	puts	put	VERB
fbem-2776	92	39	forward	forward	ADV
fbem-2776	92	40	specific	specific	ADJ
fbem-2776	92	41	countermeasures	countermeasure	NOUN
fbem-2776	92	42	and	and	CCONJ
fbem-2776	92	43	suggestions	suggestion	NOUN
fbem-2776	92	44	by	by	ADP
fbem-2776	92	45	adjusting	adjust	VERB
fbem-2776	92	46	the	the	DET
fbem-2776	92	47	audit	audit	NOUN
fbem-2776	92	48	concept	concept	NOUN
fbem-2776	92	49	,	,	PUNCT
fbem-2776	92	50	focusing	focus	VERB
fbem-2776	92	51	on	on	ADP
fbem-2776	92	52	public	public	ADJ
fbem-2776	92	53	health	health	NOUN
fbem-2776	92	54	emergencies	emergency	NOUN
fbem-2776	92	55	,	,	PUNCT
fbem-2776	92	56	revising	revise	VERB
fbem-2776	92	57	professional	professional	ADJ
fbem-2776	92	58	emergency	emergency	NOUN
fbem-2776	92	59	specifications	specification	NOUN
fbem-2776	92	60	,	,	PUNCT
fbem-2776	92	61	improving	improve	VERB
fbem-2776	92	62	emergency	emergency	NOUN
fbem-2776	92	63	audit	audit	NOUN
fbem-2776	92	64	methods	method	NOUN
fbem-2776	92	65	by	by	ADP
fbem-2776	92	66	classification	classification	NOUN
fbem-2776	92	67	,	,	PUNCT
fbem-2776	92	68	and	and	CCONJ
fbem-2776	92	69	strengthening	strengthen	VERB
fbem-2776	92	70	the	the	DET
fbem-2776	92	71	supervision	supervision	NOUN
fbem-2776	92	72	and	and	CCONJ
fbem-2776	92	73	implementation	implementation	NOUN
fbem-2776	92	74	of	of	ADP
fbem-2776	92	75	rectification	rectification	NOUN
fbem-2776	92	76	,	,	PUNCT
fbem-2776	92	77	which	which	PRON
fbem-2776	92	78	provides	provide	VERB
fbem-2776	92	79	strong	strong	ADJ
fbem-2776	92	80	supervision	supervision	NOUN
fbem-2776	92	81	and	and	CCONJ
fbem-2776	92	82	guarantee	guarantee	NOUN
fbem-2776	92	83	for	for	ADP
fbem-2776	92	84	the	the	DET
fbem-2776	92	85	orderly	orderly	ADJ
fbem-2776	92	86	development	development	NOUN
fbem-2776	92	87	of	of	ADP
fbem-2776	92	88	audit	audit	NOUN
fbem-2776	92	89	business	business	NOUN
fbem-2776	92	90	under	under	ADP
fbem-2776	92	91	emergencies	emergency	NOUN
fbem-2776	92	92	.	.	PUNCT
fbem-2776	93	1	3.2	3.2	NUM
fbem-2776	93	2	.	.	PUNCT
fbem-2776	93	3	questionnaire	questionnaire	NOUN
fbem-2776	93	4	design	design	NOUN
fbem-2776	93	5	3.2.1	3.2.1	NUM
fbem-2776	93	6	.	.	PUNCT
fbem-2776	94	1	questionnaire	questionnaire	NOUN
fbem-2776	94	2	design	design	NOUN
fbem-2776	94	3	concept	concept	NOUN
fbem-2776	94	4	through	through	ADP
fbem-2776	94	5	the	the	DET
fbem-2776	94	6	investigation	investigation	NOUN
fbem-2776	94	7	and	and	CCONJ
fbem-2776	94	8	research	research	NOUN
fbem-2776	94	9	on	on	ADP
fbem-2776	94	10	the	the	DET
fbem-2776	94	11	basic	basic	ADJ
fbem-2776	94	12	personal	personal	ADJ
fbem-2776	94	13	information	information	NOUN
fbem-2776	94	14	of	of	ADP
fbem-2776	94	15	the	the	DET
fbem-2776	94	16	respondents	respondent	NOUN
fbem-2776	95	1	,	,	PUNCT
fbem-2776	95	2	the	the	DET
fbem-2776	95	3	respondents	respondent	NOUN
fbem-2776	95	4	are	be	AUX
fbem-2776	95	5	divided	divide	VERB
fbem-2776	95	6	into	into	ADP
fbem-2776	95	7	different	different	ADJ
fbem-2776	95	8	categories	category	NOUN
fbem-2776	95	9	of	of	ADP
fbem-2776	95	10	groups	group	NOUN
fbem-2776	95	11	,	,	PUNCT
fbem-2776	95	12	and	and	CCONJ
fbem-2776	95	13	according	accord	VERB
fbem-2776	95	14	to	to	ADP
fbem-2776	95	15	the	the	DET
fbem-2776	95	16	design	design	NOUN
fbem-2776	95	17	purpose	purpose	NOUN
fbem-2776	95	18	of	of	ADP
fbem-2776	95	19	the	the	DET
fbem-2776	95	20	questionnaire	questionnaire	NOUN
fbem-2776	95	21	,	,	PUNCT
fbem-2776	95	22	a	a	DET
fbem-2776	95	23	detailed	detailed	ADJ
fbem-2776	95	24	research	research	NOUN
fbem-2776	95	25	survey	survey	NOUN
fbem-2776	95	26	is	be	AUX
fbem-2776	95	27	conducted	conduct	VERB
fbem-2776	95	28	for	for	ADP
fbem-2776	95	29	each	each	DET
fbem-2776	95	30	group	group	NOUN
fbem-2776	95	31	,	,	PUNCT
fbem-2776	95	32	including	include	VERB
fbem-2776	95	33	the	the	DET
fbem-2776	95	34	understanding	understanding	NOUN
fbem-2776	95	35	of	of	ADP
fbem-2776	95	36	the	the	DET
fbem-2776	95	37	key	key	ADJ
fbem-2776	95	38	word	word	NOUN
fbem-2776	95	39	of	of	ADP
fbem-2776	95	40	our	our	PRON
fbem-2776	95	41	survey	survey	NOUN
fbem-2776	95	42	online	online	ADJ
fbem-2776	95	43	audit	audit	NOUN
fbem-2776	95	44	.	.	PUNCT
fbem-2776	96	1	the	the	DET
fbem-2776	96	2	respondents	respondent	NOUN
fbem-2776	96	3	who	who	PRON
fbem-2776	96	4	do	do	AUX
fbem-2776	96	5	not	not	PART
fbem-2776	96	6	understand	understand	VERB
fbem-2776	96	7	can	can	AUX
fbem-2776	96	8	take	take	VERB
fbem-2776	96	9	the	the	DET
fbem-2776	96	10	initiative	initiative	NOUN
fbem-2776	96	11	54	54	NUM
fbem-2776	96	12	to	to	PART
fbem-2776	96	13	understand	understand	VERB
fbem-2776	96	14	the	the	DET
fbem-2776	96	15	relevant	relevant	ADJ
fbem-2776	96	16	concepts	concept	NOUN
fbem-2776	96	17	of	of	ADP
fbem-2776	96	18	online	online	ADJ
fbem-2776	96	19	audit	audit	NOUN
fbem-2776	96	20	in	in	ADP
fbem-2776	96	21	the	the	DET
fbem-2776	96	22	process	process	NOUN
fbem-2776	96	23	of	of	ADP
fbem-2776	96	24	the	the	DET
fbem-2776	96	25	questionnaire	questionnaire	NOUN
fbem-2776	96	26	survey	survey	NOUN
fbem-2776	96	27	,	,	PUNCT
fbem-2776	96	28	and	and	CCONJ
fbem-2776	96	29	make	make	VERB
fbem-2776	96	30	a	a	DET
fbem-2776	96	31	preliminary	preliminary	ADJ
fbem-2776	96	32	judgment	judgment	NOUN
fbem-2776	96	33	on	on	ADP
fbem-2776	96	34	the	the	DET
fbem-2776	96	35	importance	importance	NOUN
fbem-2776	96	36	of	of	ADP
fbem-2776	96	37	online	online	ADJ
fbem-2776	96	38	audit	audit	NOUN
fbem-2776	96	39	in	in	ADP
fbem-2776	96	40	the	the	DET
fbem-2776	96	41	regulatory	regulatory	ADJ
fbem-2776	96	42	department	department	NOUN
fbem-2776	96	43	;	;	PUNCT
fbem-2776	96	44	at	at	ADP
fbem-2776	96	45	the	the	DET
fbem-2776	96	46	same	same	ADJ
fbem-2776	96	47	time	time	NOUN
fbem-2776	96	48	,	,	PUNCT
fbem-2776	96	49	we	we	PRON
fbem-2776	96	50	also	also	ADV
fbem-2776	96	51	put	put	VERB
fbem-2776	96	52	forward	forward	ADV
fbem-2776	96	53	higher	high	ADJ
fbem-2776	96	54	requirements	requirement	NOUN
fbem-2776	96	55	for	for	ADP
fbem-2776	96	56	the	the	DET
fbem-2776	96	57	implementation	implementation	NOUN
fbem-2776	96	58	environment	environment	NOUN
fbem-2776	96	59	of	of	ADP
fbem-2776	96	60	online	online	ADJ
fbem-2776	96	61	audit	audit	NOUN
fbem-2776	96	62	to	to	PART
fbem-2776	96	63	ensure	ensure	VERB
fbem-2776	96	64	the	the	DET
fbem-2776	96	65	effective	effective	ADJ
fbem-2776	96	66	operation	operation	NOUN
fbem-2776	96	67	of	of	ADP
fbem-2776	96	68	online	online	ADJ
fbem-2776	96	69	audit	audit	NOUN
fbem-2776	96	70	.	.	PUNCT
fbem-2776	97	1	finally	finally	ADV
fbem-2776	97	2	,	,	PUNCT
fbem-2776	97	3	through	through	ADP
fbem-2776	97	4	the	the	DET
fbem-2776	97	5	comparison	comparison	NOUN
fbem-2776	97	6	between	between	ADP
fbem-2776	97	7	online	online	ADJ
fbem-2776	97	8	audit	audit	NOUN
fbem-2776	97	9	and	and	CCONJ
fbem-2776	97	10	on	on	ADP
fbem-2776	97	11	-	-	PUNCT
fbem-2776	97	12	site	site	NOUN
fbem-2776	97	13	audit	audit	NOUN
fbem-2776	97	14	,	,	PUNCT
fbem-2776	97	15	as	as	ADV
fbem-2776	97	16	well	well	ADV
fbem-2776	97	17	as	as	ADP
fbem-2776	97	18	the	the	DET
fbem-2776	97	19	limitations	limitation	NOUN
fbem-2776	97	20	of	of	ADP
fbem-2776	97	21	the	the	DET
fbem-2776	97	22	future	future	ADJ
fbem-2776	97	23	development	development	NOUN
fbem-2776	97	24	of	of	ADP
fbem-2776	97	25	online	online	ADJ
fbem-2776	97	26	audit	audit	NOUN
fbem-2776	97	27	,	,	PUNCT
fbem-2776	97	28	the	the	DET
fbem-2776	97	29	respondents	respondent	NOUN
fbem-2776	97	30	can	can	AUX
fbem-2776	97	31	more	more	ADV
fbem-2776	97	32	intuitively	intuitively	ADV
fbem-2776	97	33	feel	feel	VERB
fbem-2776	97	34	the	the	DET
fbem-2776	97	35	difficulty	difficulty	NOUN
fbem-2776	97	36	of	of	ADP
fbem-2776	97	37	promoting	promote	VERB
fbem-2776	97	38	online	online	ADJ
fbem-2776	97	39	audit	audit	NOUN
fbem-2776	97	40	.	.	PUNCT
fbem-2776	98	1	3.2.2	3.2.2	X
fbem-2776	98	2	.	.	PUNCT
fbem-2776	98	3	key	key	ADJ
fbem-2776	98	4	points	point	NOUN
fbem-2776	98	5	improve	improve	VERB
fbem-2776	98	6	the	the	DET
fbem-2776	98	7	respondents	respondent	NOUN
fbem-2776	98	8	'	'	PART
fbem-2776	98	9	understanding	understanding	NOUN
fbem-2776	98	10	of	of	ADP
fbem-2776	98	11	the	the	DET
fbem-2776	98	12	concept	concept	NOUN
fbem-2776	98	13	of	of	ADP
fbem-2776	98	14	online	online	ADJ
fbem-2776	98	15	audit	audit	NOUN
fbem-2776	98	16	and	and	CCONJ
fbem-2776	98	17	the	the	DET
fbem-2776	98	18	importance	importance	NOUN
fbem-2776	98	19	of	of	ADP
fbem-2776	98	20	online	online	ADJ
fbem-2776	98	21	audit	audit	NOUN
fbem-2776	98	22	in	in	ADP
fbem-2776	98	23	the	the	DET
fbem-2776	98	24	regulatory	regulatory	ADJ
fbem-2776	98	25	authorities	authority	NOUN
fbem-2776	98	26	.	.	PUNCT
fbem-2776	99	1	3.2.3	3.2.3	X
fbem-2776	99	2	.	.	X
fbem-2776	99	3	objects	object	NOUN
fbem-2776	99	4	to	to	PART
fbem-2776	99	5	be	be	AUX
fbem-2776	99	6	distributed	distribute	VERB
fbem-2776	99	7	wuhan	wuhan	PROPN
fbem-2776	99	8	auditors	auditor	NOUN
fbem-2776	99	9	,	,	PUNCT
fbem-2776	99	10	college	college	NOUN
fbem-2776	99	11	students	student	NOUN
fbem-2776	99	12	and	and	CCONJ
fbem-2776	99	13	other	other	ADJ
fbem-2776	99	14	professionals	professional	NOUN
fbem-2776	99	15	.	.	PUNCT
fbem-2776	100	1	3.3	3.3	NUM
fbem-2776	100	2	.	.	PUNCT
fbem-2776	101	1	preliminary	preliminary	ADJ
fbem-2776	101	2	analysis	analysis	NOUN
fbem-2776	101	3	of	of	ADP
fbem-2776	101	4	questionnaire	questionnaire	NOUN
fbem-2776	101	5	distribution	distribution	NOUN
fbem-2776	101	6	and	and	CCONJ
fbem-2776	101	7	recovery	recovery	NOUN
fbem-2776	101	8	results	result	VERB
fbem-2776	101	9	the	the	DET
fbem-2776	101	10	purpose	purpose	NOUN
fbem-2776	101	11	of	of	ADP
fbem-2776	101	12	this	this	DET
fbem-2776	101	13	survey	survey	NOUN
fbem-2776	101	14	is	be	AUX
fbem-2776	101	15	to	to	PART
fbem-2776	101	16	understand	understand	VERB
fbem-2776	101	17	the	the	DET
fbem-2776	101	18	development	development	NOUN
fbem-2776	101	19	of	of	ADP
fbem-2776	101	20	online	online	ADJ
fbem-2776	101	21	audit	audit	NOUN
fbem-2776	101	22	in	in	ADP
fbem-2776	101	23	china	china	PROPN
fbem-2776	101	24	.	.	PUNCT
fbem-2776	102	1	the	the	DET
fbem-2776	102	2	survey	survey	NOUN
fbem-2776	102	3	lasted	last	VERB
fbem-2776	102	4	more	more	ADJ
fbem-2776	102	5	than	than	ADP
fbem-2776	102	6	a	a	PRON
fbem-2776	102	7	month	month	NOUN
fbem-2776	102	8	.	.	PUNCT
fbem-2776	103	1	a	a	DET
fbem-2776	103	2	total	total	NOUN
fbem-2776	103	3	of	of	ADP
fbem-2776	103	4	300	300	NUM
fbem-2776	103	5	questionnaires	questionnaire	NOUN
fbem-2776	103	6	were	be	AUX
fbem-2776	103	7	distributed	distribute	VERB
fbem-2776	103	8	and	and	CCONJ
fbem-2776	103	9	249	249	NUM
fbem-2776	103	10	questionnaires	questionnaire	NOUN
fbem-2776	103	11	were	be	AUX
fbem-2776	103	12	recovered	recover	VERB
fbem-2776	103	13	.	.	PUNCT
fbem-2776	104	1	in	in	ADP
fbem-2776	104	2	the	the	DET
fbem-2776	104	3	process	process	NOUN
fbem-2776	104	4	of	of	ADP
fbem-2776	104	5	questionnaire	questionnaire	NOUN
fbem-2776	104	6	classification	classification	NOUN
fbem-2776	104	7	,	,	PUNCT
fbem-2776	104	8	the	the	DET
fbem-2776	104	9	questionnaire	questionnaire	NOUN
fbem-2776	104	10	with	with	ADP
fbem-2776	104	11	seriously	seriously	ADV
fbem-2776	104	12	incomplete	incomplete	ADJ
fbem-2776	104	13	data	datum	NOUN
fbem-2776	104	14	and	and	CCONJ
fbem-2776	104	15	basically	basically	ADV
fbem-2776	104	16	unfilled	unfilled	ADJ
fbem-2776	104	17	answers	answer	NOUN
fbem-2776	104	18	shall	shall	AUX
fbem-2776	104	19	be	be	AUX
fbem-2776	104	20	removed	remove	VERB
fbem-2776	104	21	.	.	PUNCT
fbem-2776	105	1	210	210	NUM
fbem-2776	105	2	questionnaires	questionnaire	NOUN
fbem-2776	105	3	were	be	AUX
fbem-2776	105	4	finally	finally	ADV
fbem-2776	105	5	available	available	ADJ
fbem-2776	105	6	,	,	PUNCT
fbem-2776	105	7	with	with	ADP
fbem-2776	105	8	an	an	DET
fbem-2776	105	9	effective	effective	ADJ
fbem-2776	105	10	rate	rate	NOUN
fbem-2776	105	11	of	of	ADP
fbem-2776	105	12	84.34	84.34	NUM
fbem-2776	105	13	%	%	NOUN
fbem-2776	105	14	.	.	PUNCT
fbem-2776	106	1	in	in	ADP
fbem-2776	106	2	the	the	DET
fbem-2776	106	3	returned	return	VERB
fbem-2776	106	4	questionnaire	questionnaire	NOUN
fbem-2776	106	5	,	,	PUNCT
fbem-2776	106	6	the	the	DET
fbem-2776	106	7	staff	staff	NOUN
fbem-2776	106	8	of	of	ADP
fbem-2776	106	9	the	the	DET
fbem-2776	106	10	audit	audit	NOUN
fbem-2776	106	11	institution	institution	NOUN
fbem-2776	106	12	accounted	account	VERB
fbem-2776	106	13	for	for	ADP
fbem-2776	106	14	30	30	NUM
fbem-2776	106	15	%	%	NOUN
fbem-2776	106	16	,	,	PUNCT
fbem-2776	106	17	college	college	NOUN
fbem-2776	106	18	students	student	NOUN
fbem-2776	106	19	accounted	account	VERB
fbem-2776	106	20	for	for	ADP
fbem-2776	106	21	40	40	NUM
fbem-2776	106	22	%	%	NOUN
fbem-2776	106	23	,	,	PUNCT
fbem-2776	106	24	and	and	CCONJ
fbem-2776	106	25	other	other	ADJ
fbem-2776	106	26	professionals	professional	NOUN
fbem-2776	106	27	accounted	account	VERB
fbem-2776	106	28	for	for	ADP
fbem-2776	106	29	30	30	NUM
fbem-2776	106	30	%	%	NOUN
fbem-2776	106	31	.	.	PUNCT
fbem-2776	107	1	from	from	ADP
fbem-2776	107	2	the	the	DET
fbem-2776	107	3	perspective	perspective	NOUN
fbem-2776	107	4	that	that	SCONJ
fbem-2776	107	5	china	china	PROPN
fbem-2776	107	6	's	's	PART
fbem-2776	107	7	emergency	emergency	NOUN
fbem-2776	107	8	audit	audit	NOUN
fbem-2776	107	9	of	of	ADP
fbem-2776	107	10	public	public	ADJ
fbem-2776	107	11	health	health	NOUN
fbem-2776	107	12	events	event	NOUN
fbem-2776	107	13	is	be	AUX
fbem-2776	107	14	still	still	ADV
fbem-2776	107	15	in	in	ADP
fbem-2776	107	16	its	its	PRON
fbem-2776	107	17	infancy	infancy	NOUN
fbem-2776	107	18	,	,	PUNCT
fbem-2776	107	19	the	the	DET
fbem-2776	107	20	questionnaire	questionnaire	NOUN
fbem-2776	107	21	is	be	AUX
fbem-2776	107	22	designed	design	VERB
fbem-2776	107	23	with	with	ADP
fbem-2776	107	24	clear	clear	ADJ
fbem-2776	107	25	focus	focus	NOUN
fbem-2776	107	26	,	,	PUNCT
fbem-2776	107	27	clear	clear	ADJ
fbem-2776	107	28	investigation	investigation	NOUN
fbem-2776	107	29	direction	direction	NOUN
fbem-2776	107	30	and	and	CCONJ
fbem-2776	107	31	relatively	relatively	ADV
fbem-2776	107	32	simple	simple	ADJ
fbem-2776	107	33	questions	question	NOUN
fbem-2776	107	34	,	,	PUNCT
fbem-2776	107	35	providing	provide	VERB
fbem-2776	107	36	convenient	convenient	ADJ
fbem-2776	107	37	conditions	condition	NOUN
fbem-2776	107	38	for	for	ADP
fbem-2776	107	39	the	the	DET
fbem-2776	107	40	interviewees	interviewee	NOUN
fbem-2776	107	41	.	.	PUNCT
fbem-2776	108	1	4	4	X
fbem-2776	108	2	.	.	X
fbem-2776	108	3	questionnaire	questionnaire	NOUN
fbem-2776	108	4	analysis	analysis	NOUN
fbem-2776	108	5	4.1	4.1	NUM
fbem-2776	108	6	.	.	PUNCT
fbem-2776	109	1	little	little	ADJ
fbem-2776	109	2	understanding	understanding	NOUN
fbem-2776	109	3	of	of	ADP
fbem-2776	109	4	online	online	ADJ
fbem-2776	109	5	audit	audit	NOUN
fbem-2776	109	6	because	because	SCONJ
fbem-2776	109	7	of	of	ADP
fbem-2776	109	8	its	its	PRON
fbem-2776	109	9	strong	strong	ADJ
fbem-2776	109	10	professionalism	professionalism	NOUN
fbem-2776	109	11	,	,	PUNCT
fbem-2776	109	12	most	most	ADJ
fbem-2776	109	13	people	people	NOUN
fbem-2776	109	14	do	do	AUX
fbem-2776	109	15	not	not	PART
fbem-2776	109	16	know	know	VERB
fbem-2776	109	17	about	about	ADP
fbem-2776	109	18	online	online	ADJ
fbem-2776	109	19	audit	audit	NOUN
fbem-2776	109	20	.	.	PUNCT
fbem-2776	110	1	online	online	ADJ
fbem-2776	110	2	audit	audit	NOUN
fbem-2776	110	3	refers	refer	VERB
fbem-2776	110	4	to	to	ADP
fbem-2776	110	5	an	an	DET
fbem-2776	110	6	audit	audit	NOUN
fbem-2776	110	7	method	method	NOUN
fbem-2776	110	8	in	in	ADP
fbem-2776	110	9	the	the	DET
fbem-2776	110	10	information	information	NOUN
fbem-2776	110	11	age	age	NOUN
fbem-2776	110	12	,	,	PUNCT
fbem-2776	110	13	in	in	ADP
fbem-2776	110	14	which	which	DET
fbem-2776	110	15	audit	audit	NOUN
fbem-2776	110	16	institutions	institution	NOUN
fbem-2776	110	17	use	use	VERB
fbem-2776	110	18	computer	computer	NOUN
fbem-2776	110	19	and	and	CCONJ
fbem-2776	110	20	internet	internet	NOUN
fbem-2776	110	21	technology	technology	NOUN
fbem-2776	110	22	to	to	PART
fbem-2776	110	23	conduct	conduct	VERB
fbem-2776	110	24	regular	regular	ADJ
fbem-2776	110	25	inspections	inspection	NOUN
fbem-2776	110	26	of	of	ADP
fbem-2776	110	27	important	important	ADJ
fbem-2776	110	28	departments	department	NOUN
fbem-2776	110	29	or	or	CCONJ
fbem-2776	110	30	industries	industry	NOUN
fbem-2776	110	31	related	relate	VERB
fbem-2776	110	32	to	to	ADP
fbem-2776	110	33	the	the	DET
fbem-2776	110	34	people	people	NOUN
fbem-2776	110	35	's	's	PART
fbem-2776	110	36	livelihood	livelihood	NOUN
fbem-2776	110	37	of	of	ADP
fbem-2776	110	38	the	the	DET
fbem-2776	110	39	country	country	NOUN
fbem-2776	110	40	,	,	PUNCT
fbem-2776	110	41	and	and	CCONJ
fbem-2776	110	42	can	can	AUX
fbem-2776	110	43	obtain	obtain	VERB
fbem-2776	110	44	the	the	DET
fbem-2776	110	45	data	datum	NOUN
fbem-2776	110	46	of	of	ADP
fbem-2776	110	47	the	the	DET
fbem-2776	110	48	auditee	auditee	NOUN
fbem-2776	110	49	at	at	ADP
fbem-2776	110	50	any	any	DET
fbem-2776	110	51	time	time	NOUN
fbem-2776	110	52	,	,	PUNCT
fbem-2776	110	53	so	so	SCONJ
fbem-2776	110	54	as	as	SCONJ
fbem-2776	110	55	to	to	PART
fbem-2776	110	56	conduct	conduct	VERB
fbem-2776	110	57	regular	regular	ADJ
fbem-2776	110	58	audit	audit	NOUN
fbem-2776	110	59	and	and	CCONJ
fbem-2776	110	60	supervision	supervision	NOUN
fbem-2776	110	61	of	of	ADP
fbem-2776	110	62	its	its	PRON
fbem-2776	110	63	financial	financial	ADJ
fbem-2776	110	64	revenues	revenue	NOUN
fbem-2776	110	65	and	and	CCONJ
fbem-2776	110	66	expenditures	expenditure	NOUN
fbem-2776	110	67	and	and	CCONJ
fbem-2776	110	68	economic	economic	ADJ
fbem-2776	110	69	activities	activity	NOUN
fbem-2776	110	70	.	.	PUNCT
fbem-2776	111	1	according	accord	VERB
fbem-2776	111	2	to	to	ADP
fbem-2776	111	3	the	the	DET
fbem-2776	111	4	survey	survey	NOUN
fbem-2776	111	5	results	result	NOUN
fbem-2776	111	6	of	of	ADP
fbem-2776	111	7	auditors	auditor	NOUN
fbem-2776	111	8	,	,	PUNCT
fbem-2776	111	9	college	college	NOUN
fbem-2776	111	10	students	student	NOUN
fbem-2776	111	11	and	and	CCONJ
fbem-2776	111	12	other	other	ADJ
fbem-2776	111	13	professionals	professional	NOUN
fbem-2776	111	14	in	in	ADP
fbem-2776	111	15	wuhan	wuhan	PROPN
fbem-2776	111	16	,	,	PUNCT
fbem-2776	111	17	among	among	ADP
fbem-2776	111	18	them	they	PRON
fbem-2776	111	19	,	,	PUNCT
fbem-2776	111	20	very	very	ADV
fbem-2776	111	21	good	good	ADJ
fbem-2776	111	22	understanding	understanding	NOUN
fbem-2776	111	23	accounts	account	VERB
fbem-2776	111	24	for	for	ADP
fbem-2776	111	25	3.33	3.33	NUM
fbem-2776	111	26	%	%	NOUN
fbem-2776	111	27	,	,	PUNCT
fbem-2776	111	28	comparative	comparative	ADJ
fbem-2776	111	29	understanding	understanding	NOUN
fbem-2776	111	30	accounts	account	VERB
fbem-2776	111	31	for	for	ADP
fbem-2776	111	32	16.67	16.67	NUM
fbem-2776	111	33	%	%	NOUN
fbem-2776	111	34	,	,	PUNCT
fbem-2776	111	35	general	general	ADJ
fbem-2776	111	36	understanding	understanding	NOUN
fbem-2776	111	37	accounts	account	VERB
fbem-2776	111	38	for	for	ADP
fbem-2776	111	39	23.33	23.33	NUM
fbem-2776	111	40	%	%	NOUN
fbem-2776	111	41	,	,	PUNCT
fbem-2776	111	42	and	and	CCONJ
fbem-2776	111	43	no	no	DET
fbem-2776	111	44	understanding	understanding	NOUN
fbem-2776	111	45	accounts	account	VERB
fbem-2776	111	46	for	for	ADP
fbem-2776	111	47	56.67	56.67	NUM
fbem-2776	111	48	%	%	NOUN
fbem-2776	111	49	.	.	PUNCT
fbem-2776	112	1	however	however	ADV
fbem-2776	112	2	,	,	PUNCT
fbem-2776	112	3	when	when	SCONJ
fbem-2776	112	4	we	we	PRON
fbem-2776	112	5	subdivide	subdivide	VERB
fbem-2776	112	6	this	this	DET
fbem-2776	112	7	questionnaire	questionnaire	NOUN
fbem-2776	112	8	,	,	PUNCT
fbem-2776	112	9	we	we	PRON
fbem-2776	112	10	find	find	VERB
fbem-2776	112	11	that	that	SCONJ
fbem-2776	112	12	ordinary	ordinary	ADJ
fbem-2776	112	13	employees	employee	NOUN
fbem-2776	112	14	who	who	PRON
fbem-2776	112	15	fully	fully	ADV
fbem-2776	112	16	understand	understand	VERB
fbem-2776	112	17	online	online	ADJ
fbem-2776	112	18	audit	audit	NOUN
fbem-2776	112	19	only	only	ADV
fbem-2776	112	20	account	account	VERB
fbem-2776	112	21	for	for	ADP
fbem-2776	112	22	20.54	20.54	NUM
fbem-2776	112	23	%	%	NOUN
fbem-2776	112	24	,	,	PUNCT
fbem-2776	112	25	middle	middle	ADJ
fbem-2776	112	26	leaders	leader	NOUN
fbem-2776	112	27	for	for	ADP
fbem-2776	112	28	38.47	38.47	NUM
fbem-2776	112	29	%	%	NOUN
fbem-2776	112	30	,	,	PUNCT
fbem-2776	112	31	and	and	CCONJ
fbem-2776	112	32	senior	senior	ADJ
fbem-2776	112	33	leaders	leader	NOUN
fbem-2776	112	34	for	for	ADP
fbem-2776	112	35	40.99	40.99	NUM
fbem-2776	112	36	%	%	NOUN
fbem-2776	112	37	,	,	PUNCT
fbem-2776	112	38	it	it	PRON
fbem-2776	112	39	can	can	AUX
fbem-2776	112	40	be	be	AUX
fbem-2776	112	41	seen	see	VERB
fbem-2776	112	42	that	that	SCONJ
fbem-2776	112	43	at	at	ADP
fbem-2776	112	44	this	this	DET
fbem-2776	112	45	stage	stage	NOUN
fbem-2776	112	46	,	,	PUNCT
fbem-2776	112	47	there	there	PRON
fbem-2776	112	48	are	be	VERB
fbem-2776	112	49	many	many	ADJ
fbem-2776	112	50	loopholes	loophole	NOUN
fbem-2776	112	51	in	in	ADP
fbem-2776	112	52	the	the	DET
fbem-2776	112	53	understanding	understanding	NOUN
fbem-2776	112	54	of	of	ADP
fbem-2776	112	55	online	online	ADJ
fbem-2776	112	56	audit	audit	NOUN
fbem-2776	112	57	by	by	ADP
fbem-2776	112	58	auditors	auditor	NOUN
fbem-2776	112	59	.	.	PUNCT
fbem-2776	113	1	4.2	4.2	NUM
fbem-2776	113	2	.	.	PUNCT
fbem-2776	113	3	low	low	ADJ
fbem-2776	113	4	emphasis	emphasis	NOUN
fbem-2776	113	5	on	on	ADP
fbem-2776	113	6	online	online	ADJ
fbem-2776	113	7	audit	audit	NOUN
fbem-2776	113	8	it	it	PRON
fbem-2776	113	9	can	can	AUX
fbem-2776	113	10	be	be	AUX
fbem-2776	113	11	seen	see	VERB
fbem-2776	113	12	from	from	ADP
fbem-2776	113	13	the	the	DET
fbem-2776	113	14	last	last	ADJ
fbem-2776	113	15	survey	survey	NOUN
fbem-2776	113	16	that	that	SCONJ
fbem-2776	113	17	we	we	PRON
fbem-2776	113	18	do	do	AUX
fbem-2776	113	19	not	not	PART
fbem-2776	113	20	attach	attach	VERB
fbem-2776	113	21	much	much	ADJ
fbem-2776	113	22	importance	importance	NOUN
fbem-2776	113	23	to	to	ADP
fbem-2776	113	24	online	online	ADJ
fbem-2776	113	25	audit	audit	NOUN
fbem-2776	113	26	.	.	PUNCT
fbem-2776	114	1	when	when	SCONJ
fbem-2776	114	2	we	we	PRON
fbem-2776	114	3	conducted	conduct	VERB
fbem-2776	114	4	a	a	DET
fbem-2776	114	5	questionnaire	questionnaire	NOUN
fbem-2776	114	6	on	on	ADP
fbem-2776	114	7	"	"	PUNCT
fbem-2776	114	8	do	do	AUX
fbem-2776	114	9	you	you	PRON
fbem-2776	114	10	think	think	VERB
fbem-2776	114	11	it	it	PRON
fbem-2776	114	12	is	be	AUX
fbem-2776	114	13	necessary	necessary	ADJ
fbem-2776	114	14	to	to	PART
fbem-2776	114	15	conduct	conduct	VERB
fbem-2776	114	16	online	online	ADJ
fbem-2776	114	17	audit	audit	NOUN
fbem-2776	114	18	?	?	PUNCT
fbem-2776	114	19	"	"	PUNCT
fbem-2776	114	20	in	in	ADP
fbem-2776	114	21	210	210	NUM
fbem-2776	114	22	questionnaires	questionnaire	NOUN
fbem-2776	114	23	,	,	PUNCT
fbem-2776	114	24	0.00	0.00	NUM
fbem-2776	114	25	%	%	NOUN
fbem-2776	114	26	of	of	ADP
fbem-2776	114	27	the	the	DET
fbem-2776	114	28	results	result	NOUN
fbem-2776	114	29	were	be	AUX
fbem-2776	114	30	unnecessary	unnecessary	ADJ
fbem-2776	114	31	,	,	PUNCT
fbem-2776	114	32	93.33	93.33	NUM
fbem-2776	114	33	%	%	NOUN
fbem-2776	114	34	were	be	AUX
fbem-2776	114	35	necessary	necessary	ADJ
fbem-2776	114	36	,	,	PUNCT
fbem-2776	114	37	and	and	CCONJ
fbem-2776	114	38	6.67	6.67	NUM
fbem-2776	114	39	%	%	NOUN
fbem-2776	114	40	were	be	AUX
fbem-2776	114	41	indifferent	indifferent	ADJ
fbem-2776	114	42	.	.	PUNCT
fbem-2776	115	1	according	accord	VERB
fbem-2776	115	2	to	to	ADP
fbem-2776	115	3	the	the	DET
fbem-2776	115	4	cause	cause	NOUN
fbem-2776	115	5	analysis	analysis	NOUN
fbem-2776	115	6	,	,	PUNCT
fbem-2776	115	7	76.67	76.67	NUM
fbem-2776	115	8	%	%	NOUN
fbem-2776	115	9	of	of	ADP
fbem-2776	115	10	the	the	DET
fbem-2776	115	11	people	people	NOUN
fbem-2776	115	12	think	think	VERB
fbem-2776	115	13	that	that	SCONJ
fbem-2776	115	14	the	the	DET
fbem-2776	115	15	online	online	ADJ
fbem-2776	115	16	audit	audit	NOUN
fbem-2776	115	17	technology	technology	NOUN
fbem-2776	115	18	is	be	AUX
fbem-2776	115	19	not	not	PART
fbem-2776	115	20	mature	mature	ADJ
fbem-2776	115	21	enough	enough	ADV
fbem-2776	115	22	,	,	PUNCT
fbem-2776	115	23	and	and	CCONJ
fbem-2776	115	24	63.33	63.33	NUM
fbem-2776	115	25	%	%	NOUN
fbem-2776	115	26	think	think	VERB
fbem-2776	115	27	that	that	SCONJ
fbem-2776	115	28	the	the	DET
fbem-2776	115	29	financial	financial	ADJ
fbem-2776	115	30	funds	fund	NOUN
fbem-2776	115	31	are	be	AUX
fbem-2776	115	32	not	not	PART
fbem-2776	115	33	enough	enough	ADJ
fbem-2776	115	34	.	.	PUNCT
fbem-2776	116	1	in	in	ADP
fbem-2776	116	2	a	a	DET
fbem-2776	116	3	certain	certain	ADJ
fbem-2776	116	4	sense	sense	NOUN
fbem-2776	116	5	,	,	PUNCT
fbem-2776	116	6	the	the	DET
fbem-2776	116	7	demand	demand	NOUN
fbem-2776	116	8	reflects	reflect	VERB
fbem-2776	116	9	the	the	DET
fbem-2776	116	10	significance	significance	NOUN
fbem-2776	116	11	of	of	ADP
fbem-2776	116	12	building	build	VERB
fbem-2776	116	13	online	online	ADJ
fbem-2776	116	14	audit	audit	NOUN
fbem-2776	116	15	.	.	PUNCT
fbem-2776	117	1	the	the	DET
fbem-2776	117	2	attention	attention	NOUN
fbem-2776	117	3	paid	pay	VERB
fbem-2776	117	4	by	by	ADP
fbem-2776	117	5	wuhan	wuhan	PROPN
fbem-2776	117	6	's	's	PART
fbem-2776	117	7	current	current	ADJ
fbem-2776	117	8	audit	audit	NOUN
fbem-2776	117	9	institutions	institution	NOUN
fbem-2776	117	10	to	to	PART
fbem-2776	117	11	online	online	ADJ
fbem-2776	117	12	audit	audit	NOUN
fbem-2776	117	13	is	be	AUX
fbem-2776	117	14	also	also	ADV
fbem-2776	117	15	an	an	DET
fbem-2776	117	16	important	important	ADJ
fbem-2776	117	17	factor	factor	NOUN
fbem-2776	117	18	restricting	restrict	VERB
fbem-2776	117	19	the	the	DET
fbem-2776	117	20	online	online	ADJ
fbem-2776	117	21	audit	audit	NOUN
fbem-2776	117	22	system	system	NOUN
fbem-2776	117	23	.	.	PUNCT
fbem-2776	118	1	4.3	4.3	NUM
fbem-2776	118	2	.	.	PUNCT
fbem-2776	118	3	influential	influential	ADJ
fbem-2776	118	4	factors	factor	NOUN
fbem-2776	118	5	of	of	ADP
fbem-2776	118	6	online	online	ADJ
fbem-2776	118	7	audit	audit	NOUN
fbem-2776	118	8	since	since	SCONJ
fbem-2776	118	9	the	the	DET
fbem-2776	118	10	online	online	ADJ
fbem-2776	118	11	audit	audit	NOUN
fbem-2776	118	12	was	be	AUX
fbem-2776	118	13	proposed	propose	VERB
fbem-2776	118	14	in	in	ADP
fbem-2776	118	15	2001	2001	NUM
fbem-2776	118	16	,	,	PUNCT
fbem-2776	118	17	there	there	PRON
fbem-2776	118	18	have	have	AUX
fbem-2776	118	19	been	be	AUX
fbem-2776	118	20	some	some	DET
fbem-2776	118	21	factors	factor	NOUN
fbem-2776	118	22	affecting	affect	VERB
fbem-2776	118	23	its	its	PRON
fbem-2776	118	24	development	development	NOUN
fbem-2776	118	25	.	.	PUNCT
fbem-2776	119	1	according	accord	VERB
fbem-2776	119	2	to	to	ADP
fbem-2776	119	3	the	the	DET
fbem-2776	119	4	survey	survey	NOUN
fbem-2776	119	5	results	result	VERB
fbem-2776	119	6	on	on	ADP
fbem-2776	119	7	the	the	DET
fbem-2776	119	8	limited	limited	ADJ
fbem-2776	119	9	development	development	NOUN
fbem-2776	119	10	of	of	ADP
fbem-2776	119	11	online	online	ADJ
fbem-2776	119	12	audit	audit	NOUN
fbem-2776	119	13	,	,	PUNCT
fbem-2776	119	14	93.33	93.33	NUM
fbem-2776	119	15	%	%	NOUN
fbem-2776	119	16	of	of	ADP
fbem-2776	119	17	them	they	PRON
fbem-2776	119	18	believe	believe	VERB
fbem-2776	119	19	that	that	SCONJ
fbem-2776	119	20	network	network	NOUN
fbem-2776	119	21	security	security	NOUN
fbem-2776	119	22	is	be	AUX
fbem-2776	119	23	one	one	NUM
fbem-2776	119	24	of	of	ADP
fbem-2776	119	25	the	the	DET
fbem-2776	119	26	most	most	ADV
fbem-2776	119	27	important	important	ADJ
fbem-2776	119	28	reasons	reason	NOUN
fbem-2776	119	29	for	for	ADP
fbem-2776	119	30	the	the	DET
fbem-2776	119	31	limited	limited	ADJ
fbem-2776	119	32	development	development	NOUN
fbem-2776	119	33	of	of	ADP
fbem-2776	119	34	online	online	ADJ
fbem-2776	119	35	audit	audit	NOUN
fbem-2776	119	36	.	.	PUNCT
fbem-2776	120	1	in	in	ADP
fbem-2776	120	2	addition	addition	NOUN
fbem-2776	120	3	,	,	PUNCT
fbem-2776	120	4	there	there	PRON
fbem-2776	120	5	are	be	VERB
fbem-2776	120	6	some	some	DET
fbem-2776	120	7	potential	potential	ADJ
fbem-2776	120	8	problems	problem	NOUN
fbem-2776	120	9	that	that	PRON
fbem-2776	120	10	affect	affect	VERB
fbem-2776	120	11	the	the	DET
fbem-2776	120	12	development	development	NOUN
fbem-2776	120	13	.	.	PUNCT
fbem-2776	121	1	4.3.1	4.3.1	X
fbem-2776	121	2	.	.	PUNCT
fbem-2776	122	1	current	current	ADJ
fbem-2776	122	2	influencing	influence	VERB
fbem-2776	122	3	factors	factor	NOUN
fbem-2776	122	4	we	we	PRON
fbem-2776	122	5	know	know	VERB
fbem-2776	122	6	that	that	SCONJ
fbem-2776	122	7	network	network	NOUN
fbem-2776	122	8	audit	audit	NOUN
fbem-2776	122	9	is	be	AUX
fbem-2776	122	10	carried	carry	VERB
fbem-2776	122	11	out	out	ADP
fbem-2776	122	12	through	through	ADP
fbem-2776	122	13	computer	computer	NOUN
fbem-2776	122	14	and	and	CCONJ
fbem-2776	122	15	network	network	NOUN
fbem-2776	122	16	technology	technology	NOUN
fbem-2776	122	17	,	,	PUNCT
fbem-2776	122	18	so	so	SCONJ
fbem-2776	122	19	network	network	NOUN
fbem-2776	122	20	information	information	NOUN
fbem-2776	122	21	security	security	NOUN
fbem-2776	122	22	is	be	AUX
fbem-2776	122	23	very	very	ADV
fbem-2776	122	24	important	important	ADJ
fbem-2776	122	25	.	.	PUNCT
fbem-2776	123	1	from	from	ADP
fbem-2776	123	2	the	the	DET
fbem-2776	123	3	perspective	perspective	NOUN
fbem-2776	123	4	of	of	ADP
fbem-2776	123	5	data	datum	NOUN
fbem-2776	123	6	transmission	transmission	NOUN
fbem-2776	123	7	,	,	PUNCT
fbem-2776	123	8	online	online	ADJ
fbem-2776	123	9	audit	audit	NOUN
fbem-2776	123	10	is	be	AUX
fbem-2776	123	11	to	to	PART
fbem-2776	123	12	use	use	VERB
fbem-2776	123	13	network	network	NOUN
fbem-2776	123	14	technology	technology	NOUN
fbem-2776	123	15	to	to	PART
fbem-2776	123	16	integrate	integrate	VERB
fbem-2776	123	17	the	the	DET
fbem-2776	123	18	relevant	relevant	ADJ
fbem-2776	123	19	information	information	NOUN
fbem-2776	123	20	of	of	ADP
fbem-2776	123	21	the	the	DET
fbem-2776	123	22	audit	audit	NOUN
fbem-2776	123	23	unit	unit	NOUN
fbem-2776	123	24	and	and	CCONJ
fbem-2776	123	25	the	the	DET
fbem-2776	123	26	audited	audited	ADJ
fbem-2776	123	27	unit	unit	NOUN
fbem-2776	123	28	,	,	PUNCT
fbem-2776	123	29	thus	thus	ADV
fbem-2776	123	30	creating	create	VERB
fbem-2776	123	31	conditions	condition	NOUN
fbem-2776	123	32	for	for	SCONJ
fbem-2776	123	33	hackers	hacker	NOUN
fbem-2776	123	34	to	to	PART
fbem-2776	123	35	attack	attack	VERB
fbem-2776	123	36	,	,	PUNCT
fbem-2776	123	37	thus	thus	ADV
fbem-2776	123	38	affecting	affect	VERB
fbem-2776	123	39	the	the	DET
fbem-2776	123	40	normal	normal	ADJ
fbem-2776	123	41	conduct	conduct	NOUN
fbem-2776	123	42	of	of	ADP
fbem-2776	123	43	online	online	ADJ
fbem-2776	123	44	audit	audit	NOUN
fbem-2776	123	45	.	.	PUNCT
fbem-2776	124	1	4.3.2	4.3.2	X
fbem-2776	124	2	.	.	PUNCT
fbem-2776	125	1	future	future	ADJ
fbem-2776	125	2	influencing	influence	VERB
fbem-2776	125	3	factors	factor	NOUN
fbem-2776	125	4	(	(	PUNCT
fbem-2776	125	5	1	1	X
fbem-2776	125	6	)	)	PUNCT
fbem-2776	125	7	financial	financial	ADJ
fbem-2776	125	8	funds	fund	NOUN
fbem-2776	125	9	can	can	AUX
fbem-2776	125	10	not	not	PART
fbem-2776	125	11	be	be	AUX
fbem-2776	125	12	guaranteed	guarantee	VERB
fbem-2776	125	13	according	accord	VERB
fbem-2776	125	14	to	to	ADP
fbem-2776	125	15	the	the	DET
fbem-2776	125	16	interview	interview	NOUN
fbem-2776	125	17	with	with	ADP
fbem-2776	125	18	technicians	technician	NOUN
fbem-2776	125	19	related	relate	VERB
fbem-2776	125	20	to	to	ADP
fbem-2776	125	21	online	online	ADJ
fbem-2776	125	22	audit	audit	NOUN
fbem-2776	125	23	,	,	PUNCT
fbem-2776	125	24	it	it	PRON
fbem-2776	125	25	is	be	AUX
fbem-2776	125	26	necessary	necessary	ADJ
fbem-2776	125	27	to	to	PART
fbem-2776	125	28	set	set	VERB
fbem-2776	125	29	up	up	ADP
fbem-2776	125	30	an	an	DET
fbem-2776	125	31	independent	independent	ADJ
fbem-2776	125	32	server	server	NOUN
fbem-2776	125	33	in	in	ADP
fbem-2776	125	34	the	the	DET
fbem-2776	125	35	computer	computer	NOUN
fbem-2776	125	36	center	center	NOUN
fbem-2776	125	37	of	of	ADP
fbem-2776	125	38	each	each	DET
fbem-2776	125	39	networking	network	VERB
fbem-2776	125	40	part	part	NOUN
fbem-2776	125	41	of	of	ADP
fbem-2776	125	42	the	the	DET
fbem-2776	125	43	system	system	NOUN
fbem-2776	125	44	to	to	PART
fbem-2776	125	45	collect	collect	VERB
fbem-2776	125	46	electronic	electronic	ADJ
fbem-2776	125	47	data	datum	NOUN
fbem-2776	125	48	.	.	PUNCT
fbem-2776	126	1	the	the	DET
fbem-2776	126	2	cost	cost	NOUN
fbem-2776	126	3	of	of	ADP
fbem-2776	126	4	the	the	DET
fbem-2776	126	5	front	front	ADJ
fbem-2776	126	6	-	-	PUNCT
fbem-2776	126	7	end	end	NOUN
fbem-2776	126	8	server	server	NOUN
fbem-2776	126	9	is	be	AUX
fbem-2776	126	10	at	at	ADP
fbem-2776	126	11	least	least	ADJ
fbem-2776	126	12	300000	300000	NUM
fbem-2776	126	13	yuan	yuan	NOUN
fbem-2776	126	14	,	,	PUNCT
fbem-2776	126	15	and	and	CCONJ
fbem-2776	126	16	the	the	DET
fbem-2776	126	17	establishment	establishment	NOUN
fbem-2776	126	18	of	of	ADP
fbem-2776	126	19	a	a	DET
fbem-2776	126	20	data	datum	NOUN
fbem-2776	126	21	analysis	analysis	NOUN
fbem-2776	126	22	platform	platform	NOUN
fbem-2776	126	23	for	for	ADP
fbem-2776	126	24	online	online	ADJ
fbem-2776	126	25	audit	audit	NOUN
fbem-2776	126	26	also	also	ADV
fbem-2776	126	27	requires	require	VERB
fbem-2776	126	28	about	about	ADV
fbem-2776	126	29	2	2	NUM
fbem-2776	126	30	million	million	NUM
fbem-2776	126	31	yuan	yuan	NOUN
fbem-2776	126	32	.	.	PUNCT
fbem-2776	127	1	at	at	ADP
fbem-2776	127	2	present	present	ADJ
fbem-2776	127	3	,	,	PUNCT
fbem-2776	127	4	the	the	DET
fbem-2776	127	5	construction	construction	NOUN
fbem-2776	127	6	of	of	ADP
fbem-2776	127	7	wuhan	wuhan	PROPN
fbem-2776	127	8	audit	audit	PROPN
fbem-2776	127	9	network	network	NOUN
fbem-2776	127	10	has	have	AUX
fbem-2776	127	11	not	not	PART
fbem-2776	127	12	been	be	AUX
fbem-2776	127	13	authorized	authorize	VERB
fbem-2776	127	14	by	by	ADP
fbem-2776	127	15	the	the	DET
fbem-2776	127	16	provincial	provincial	ADJ
fbem-2776	127	17	and	and	CCONJ
fbem-2776	127	18	local	local	ADJ
fbem-2776	127	19	governments	government	NOUN
fbem-2776	127	20	,	,	PUNCT
fbem-2776	127	21	and	and	CCONJ
fbem-2776	127	22	financial	financial	ADJ
fbem-2776	127	23	support	support	NOUN
fbem-2776	127	24	can	can	AUX
fbem-2776	127	25	not	not	PART
fbem-2776	127	26	be	be	AUX
fbem-2776	127	27	guaranteed	guarantee	VERB
fbem-2776	127	28	.	.	PUNCT
fbem-2776	128	1	(	(	PUNCT
fbem-2776	128	2	2	2	X
fbem-2776	128	3	)	)	PUNCT
fbem-2776	128	4	most	most	ADJ
fbem-2776	128	5	auditors	auditor	NOUN
fbem-2776	128	6	can	can	AUX
fbem-2776	128	7	not	not	PART
fbem-2776	128	8	independently	independently	ADV
fbem-2776	128	9	conduct	conduct	VERB
fbem-2776	128	10	online	online	ADJ
fbem-2776	128	11	audit	audit	NOUN
fbem-2776	128	12	among	among	ADP
fbem-2776	128	13	the	the	DET
fbem-2776	128	14	results	result	NOUN
fbem-2776	128	15	,	,	PUNCT
fbem-2776	128	16	82.45	82.45	NUM
fbem-2776	128	17	%	%	NOUN
fbem-2776	128	18	of	of	ADP
fbem-2776	128	19	the	the	DET
fbem-2776	128	20	people	people	NOUN
fbem-2776	128	21	said	say	VERB
fbem-2776	128	22	that	that	SCONJ
fbem-2776	128	23	they	they	PRON
fbem-2776	128	24	could	could	AUX
fbem-2776	128	25	not	not	PART
fbem-2776	128	26	independently	independently	ADV
fbem-2776	128	27	complete	complete	VERB
fbem-2776	128	28	the	the	DET
fbem-2776	128	29	audit	audit	NOUN
fbem-2776	128	30	work	work	NOUN
fbem-2776	128	31	.	.	PUNCT
fbem-2776	129	1	the	the	DET
fbem-2776	129	2	online	online	ADJ
fbem-2776	129	3	audit	audit	NOUN
fbem-2776	129	4	is	be	AUX
fbem-2776	129	5	based	base	VERB
fbem-2776	129	6	on	on	ADP
fbem-2776	129	7	the	the	DET
fbem-2776	129	8	internet	internet	NOUN
fbem-2776	129	9	with	with	ADP
fbem-2776	129	10	computers	computer	NOUN
fbem-2776	129	11	as	as	ADP
fbem-2776	129	12	the	the	DET
fbem-2776	129	13	carrier	carrier	NOUN
fbem-2776	129	14	.	.	PUNCT
fbem-2776	130	1	however	however	ADV
fbem-2776	130	2	,	,	PUNCT
fbem-2776	130	3	the	the	DET
fbem-2776	130	4	online	online	ADJ
fbem-2776	130	5	audit	audit	NOUN
fbem-2776	130	6	requires	require	VERB
fbem-2776	130	7	a	a	DET
fbem-2776	130	8	lot	lot	NOUN
fbem-2776	130	9	of	of	ADP
fbem-2776	130	10	computer	computer	NOUN
fbem-2776	130	11	technology	technology	NOUN
fbem-2776	130	12	,	,	PUNCT
fbem-2776	130	13	so	so	CCONJ
fbem-2776	130	14	the	the	DET
fbem-2776	130	15	current	current	ADJ
fbem-2776	130	16	online	online	ADJ
fbem-2776	130	17	audit	audit	NOUN
fbem-2776	130	18	generally	generally	ADV
fbem-2776	130	19	needs	need	VERB
fbem-2776	130	20	the	the	DET
fbem-2776	130	21	assistance	assistance	NOUN
fbem-2776	130	22	of	of	ADP
fbem-2776	130	23	computer	computer	NOUN
fbem-2776	130	24	personnel	personnel	NOUN
fbem-2776	130	25	.	.	PUNCT
fbem-2776	131	1	this	this	PRON
fbem-2776	131	2	is	be	AUX
fbem-2776	131	3	also	also	ADV
fbem-2776	131	4	an	an	DET
fbem-2776	131	5	important	important	ADJ
fbem-2776	131	6	factor	factor	NOUN
fbem-2776	131	7	restricting	restrict	VERB
fbem-2776	131	8	online	online	ADJ
fbem-2776	131	9	audit	audit	NOUN
fbem-2776	131	10	.	.	PUNCT
fbem-2776	132	1	4.4	4.4	NUM
fbem-2776	132	2	.	.	PUNCT
fbem-2776	132	3	problems	problem	NOUN
fbem-2776	132	4	in	in	ADP
fbem-2776	132	5	the	the	DET
fbem-2776	132	6	development	development	NOUN
fbem-2776	132	7	of	of	ADP
fbem-2776	132	8	online	online	ADJ
fbem-2776	132	9	audit	audit	NOUN
fbem-2776	132	10	since	since	SCONJ
fbem-2776	132	11	its	its	PRON
fbem-2776	132	12	development	development	NOUN
fbem-2776	132	13	in	in	ADP
fbem-2776	132	14	2001	2001	NUM
fbem-2776	132	15	,	,	PUNCT
fbem-2776	132	16	there	there	PRON
fbem-2776	132	17	are	be	VERB
fbem-2776	132	18	many	many	ADJ
fbem-2776	132	19	problems	problem	NOUN
fbem-2776	132	20	in	in	ADP
fbem-2776	132	21	our	our	PRON
fbem-2776	132	22	online	online	ADJ
fbem-2776	132	23	audit	audit	NOUN
fbem-2776	132	24	,	,	PUNCT
fbem-2776	132	25	which	which	PRON
fbem-2776	132	26	has	have	AUX
fbem-2776	132	27	not	not	PART
fbem-2776	132	28	been	be	AUX
fbem-2776	132	29	well	well	ADV
fbem-2776	132	30	developed	develop	VERB
fbem-2776	132	31	so	so	ADV
fbem-2776	132	32	far	far	ADV
fbem-2776	132	33	.	.	PUNCT
fbem-2776	133	1	the	the	DET
fbem-2776	133	2	existing	exist	VERB
fbem-2776	133	3	problems	problem	NOUN
fbem-2776	133	4	are	be	AUX
fbem-2776	133	5	:	:	PUNCT
fbem-2776	133	6	the	the	DET
fbem-2776	133	7	current	current	ADJ
fbem-2776	133	8	version	version	NOUN
fbem-2776	133	9	of	of	ADP
fbem-2776	133	10	audit	audit	NOUN
fbem-2776	133	11	software	software	NOUN
fbem-2776	133	12	is	be	AUX
fbem-2776	133	13	relatively	relatively	ADV
fbem-2776	133	14	low	low	ADJ
fbem-2776	133	15	,	,	PUNCT
fbem-2776	133	16	and	and	CCONJ
fbem-2776	133	17	the	the	DET
fbem-2776	133	18	existing	exist	VERB
fbem-2776	133	19	templates	template	NOUN
fbem-2776	133	20	are	be	AUX
fbem-2776	133	21	increasingly	increasingly	ADV
fbem-2776	133	22	unable	unable	ADJ
fbem-2776	133	23	to	to	PART
fbem-2776	133	24	adapt	adapt	VERB
fbem-2776	133	25	to	to	ADP
fbem-2776	133	26	new	new	ADJ
fbem-2776	133	27	financial	financial	ADJ
fbem-2776	133	28	software	software	NOUN
fbem-2776	133	29	,	,	PUNCT
fbem-2776	133	30	input	input	NOUN
fbem-2776	133	31	specific	specific	ADJ
fbem-2776	133	32	data	datum	NOUN
fbem-2776	133	33	,	,	PUNCT
fbem-2776	133	34	and	and	CCONJ
fbem-2776	133	35	adapt	adapt	VERB
fbem-2776	133	36	to	to	ADP
fbem-2776	133	37	database	database	NOUN
fbem-2776	133	38	changes	change	NOUN
fbem-2776	133	39	,	,	PUNCT
fbem-2776	133	40	which	which	PRON
fbem-2776	133	41	may	may	AUX
fbem-2776	133	42	even	even	ADV
fbem-2776	133	43	lead	lead	VERB
fbem-2776	133	44	to	to	ADP
fbem-2776	133	45	data	datum	NOUN
fbem-2776	133	46	loss	loss	NOUN
fbem-2776	133	47	.	.	PUNCT
fbem-2776	134	1	network	network	NOUN
fbem-2776	134	2	audit	audit	NOUN
fbem-2776	134	3	is	be	AUX
fbem-2776	134	4	a	a	DET
fbem-2776	134	5	system	system	NOUN
fbem-2776	134	6	with	with	ADP
fbem-2776	134	7	high	high	ADJ
fbem-2776	134	8	technical	technical	ADJ
fbem-2776	134	9	requirements	requirement	NOUN
fbem-2776	134	10	and	and	CCONJ
fbem-2776	134	11	needs	need	VERB
fbem-2776	134	12	to	to	PART
fbem-2776	134	13	be	be	AUX
fbem-2776	134	14	constantly	constantly	ADV
fbem-2776	134	15	improved	improve	VERB
fbem-2776	134	16	.	.	PUNCT
fbem-2776	135	1	however	however	ADV
fbem-2776	135	2	,	,	PUNCT
fbem-2776	135	3	the	the	DET
fbem-2776	135	4	current	current	ADJ
fbem-2776	135	5	information	information	NOUN
fbem-2776	135	6	system	system	NOUN
fbem-2776	135	7	project	project	NOUN
fbem-2776	135	8	is	be	AUX
fbem-2776	135	9	more	more	ADV
fbem-2776	135	10	difficult	difficult	ADJ
fbem-2776	135	11	to	to	PART
fbem-2776	135	12	evaluate	evaluate	VERB
fbem-2776	135	13	due	due	ADP
fbem-2776	135	14	to	to	ADP
fbem-2776	135	15	the	the	DET
fbem-2776	135	16	lack	lack	NOUN
fbem-2776	135	17	of	of	ADP
fbem-2776	135	18	strict	strict	ADJ
fbem-2776	135	19	supervision	supervision	NOUN
fbem-2776	135	20	mechanism	mechanism	NOUN
fbem-2776	135	21	.	.	PUNCT
fbem-2776	136	1	the	the	DET
fbem-2776	136	2	existing	exist	VERB
fbem-2776	136	3	audit	audit	NOUN
fbem-2776	136	4	laws	law	NOUN
fbem-2776	136	5	,	,	PUNCT
fbem-2776	136	6	systems	system	NOUN
fbem-2776	136	7	and	and	CCONJ
fbem-2776	136	8	standard	standard	ADJ
fbem-2776	136	9	systems	system	NOUN
fbem-2776	136	10	can	can	AUX
fbem-2776	136	11	no	no	ADV
fbem-2776	136	12	longer	long	ADV
fbem-2776	136	13	comprehensively	comprehensively	ADV
fbem-2776	136	14	guide	guide	VERB
fbem-2776	136	15	and	and	CCONJ
fbem-2776	136	16	regulate	regulate	VERB
fbem-2776	136	17	the	the	DET
fbem-2776	136	18	network	network	NOUN
fbem-2776	136	19	audit	audit	NOUN
fbem-2776	136	20	work	work	NOUN
fbem-2776	136	21	,	,	PUNCT
fbem-2776	136	22	nor	nor	CCONJ
fbem-2776	136	23	can	can	AUX
fbem-2776	136	24	they	they	PRON
fbem-2776	136	25	completely	completely	ADV
fbem-2776	136	26	solve	solve	VERB
fbem-2776	136	27	various	various	ADJ
fbem-2776	136	28	new	new	ADJ
fbem-2776	136	29	situations	situation	NOUN
fbem-2776	136	30	,	,	PUNCT
fbem-2776	136	31	new	new	ADJ
fbem-2776	136	32	problems	problem	NOUN
fbem-2776	136	33	and	and	CCONJ
fbem-2776	136	34	new	new	ADJ
fbem-2776	136	35	disputes	dispute	NOUN
fbem-2776	136	36	in	in	ADP
fbem-2776	136	37	internet	internet	NOUN
fbem-2776	136	38	55	55	NUM
fbem-2776	136	39	business	business	NOUN
fbem-2776	136	40	.	.	PUNCT
fbem-2776	137	1	after	after	ADP
fbem-2776	137	2	the	the	DET
fbem-2776	137	3	implementation	implementation	NOUN
fbem-2776	137	4	of	of	ADP
fbem-2776	137	5	network	network	NOUN
fbem-2776	137	6	audit	audit	NOUN
fbem-2776	137	7	,	,	PUNCT
fbem-2776	137	8	due	due	ADP
fbem-2776	137	9	to	to	ADP
fbem-2776	137	10	the	the	DET
fbem-2776	137	11	constant	constant	ADJ
fbem-2776	137	12	changes	change	NOUN
fbem-2776	137	13	of	of	ADP
fbem-2776	137	14	audit	audit	NOUN
fbem-2776	137	15	environment	environment	NOUN
fbem-2776	137	16	,	,	PUNCT
fbem-2776	137	17	audit	audit	NOUN
fbem-2776	137	18	clues	clue	NOUN
fbem-2776	137	19	,	,	PUNCT
fbem-2776	137	20	audit	audit	NOUN
fbem-2776	137	21	security	security	NOUN
fbem-2776	137	22	control	control	NOUN
fbem-2776	137	23	,	,	PUNCT
fbem-2776	137	24	audit	audit	NOUN
fbem-2776	137	25	objectives	objective	NOUN
fbem-2776	137	26	,	,	PUNCT
fbem-2776	137	27	audit	audit	NOUN
fbem-2776	137	28	objects	object	NOUN
fbem-2776	137	29	and	and	CCONJ
fbem-2776	137	30	other	other	ADJ
fbem-2776	137	31	factors	factor	NOUN
fbem-2776	137	32	,	,	PUNCT
fbem-2776	137	33	the	the	DET
fbem-2776	137	34	requirements	requirement	NOUN
fbem-2776	137	35	for	for	ADP
fbem-2776	137	36	the	the	DET
fbem-2776	137	37	construction	construction	NOUN
fbem-2776	137	38	of	of	ADP
fbem-2776	137	39	audit	audit	NOUN
fbem-2776	137	40	legal	legal	ADJ
fbem-2776	137	41	system	system	NOUN
fbem-2776	137	42	are	be	AUX
fbem-2776	137	43	constantly	constantly	ADV
fbem-2776	137	44	improving	improve	VERB
fbem-2776	137	45	.	.	PUNCT
fbem-2776	138	1	5	5	X
fbem-2776	138	2	.	.	X
fbem-2776	138	3	in	in	ADP
fbem-2776	138	4	depth	depth	NOUN
fbem-2776	138	5	research	research	NOUN
fbem-2776	138	6	on	on	ADP
fbem-2776	138	7	the	the	DET
fbem-2776	138	8	problem	problem	NOUN
fbem-2776	138	9	of	of	ADP
fbem-2776	138	10	wuhan	wuhan	PROPN
fbem-2776	138	11	audit	audit	PROPN
fbem-2776	138	12	institutions	institution	NOUN
fbem-2776	138	13	'	'	PART
fbem-2776	138	14	exploration	exploration	NOUN
fbem-2776	138	15	of	of	ADP
fbem-2776	138	16	online	online	ADJ
fbem-2776	138	17	audit	audit	NOUN
fbem-2776	138	18	5.1	5.1	NUM
fbem-2776	138	19	.	.	PUNCT
fbem-2776	139	1	insufficient	insufficient	ADJ
fbem-2776	139	2	understanding	understanding	NOUN
fbem-2776	139	3	of	of	ADP
fbem-2776	139	4	online	online	ADJ
fbem-2776	139	5	audit	audit	NOUN
fbem-2776	139	6	and	and	CCONJ
fbem-2776	139	7	concept	concept	NOUN
fbem-2776	139	8	restriction	restriction	NOUN
fbem-2776	139	9	as	as	ADP
fbem-2776	139	10	an	an	DET
fbem-2776	139	11	innovative	innovative	ADJ
fbem-2776	139	12	term	term	NOUN
fbem-2776	139	13	,	,	PUNCT
fbem-2776	139	14	online	online	ADJ
fbem-2776	139	15	audit	audit	NOUN
fbem-2776	139	16	is	be	AUX
fbem-2776	139	17	to	to	PART
fbem-2776	139	18	provide	provide	VERB
fbem-2776	139	19	guarantee	guarantee	NOUN
fbem-2776	139	20	for	for	ADP
fbem-2776	139	21	the	the	DET
fbem-2776	139	22	smooth	smooth	ADJ
fbem-2776	139	23	progress	progress	NOUN
fbem-2776	139	24	of	of	ADP
fbem-2776	139	25	audit	audit	NOUN
fbem-2776	139	26	work	work	NOUN
fbem-2776	139	27	in	in	ADP
fbem-2776	139	28	the	the	DET
fbem-2776	139	29	face	face	NOUN
fbem-2776	139	30	of	of	ADP
fbem-2776	139	31	public	public	ADJ
fbem-2776	139	32	health	health	NOUN
fbem-2776	139	33	emergencies	emergency	NOUN
fbem-2776	139	34	.	.	PUNCT
fbem-2776	140	1	during	during	ADP
fbem-2776	140	2	the	the	DET
fbem-2776	140	3	covid-19	covid-19	PROPN
fbem-2776	140	4	epidemic	epidemic	NOUN
fbem-2776	140	5	,	,	PUNCT
fbem-2776	140	6	the	the	DET
fbem-2776	140	7	proportion	proportion	NOUN
fbem-2776	140	8	of	of	ADP
fbem-2776	140	9	wuhan	wuhan	PROPN
fbem-2776	140	10	audit	audit	NOUN
fbem-2776	140	11	institutions	institution	NOUN
fbem-2776	140	12	using	use	VERB
fbem-2776	140	13	online	online	ADJ
fbem-2776	140	14	audit	audit	NOUN
fbem-2776	140	15	rose	rise	VERB
fbem-2776	140	16	rapidly	rapidly	ADV
fbem-2776	140	17	compared	compare	VERB
fbem-2776	140	18	with	with	ADP
fbem-2776	140	19	that	that	PRON
fbem-2776	140	20	before	before	ADP
fbem-2776	140	21	the	the	DET
fbem-2776	140	22	epidemic	epidemic	NOUN
fbem-2776	140	23	,	,	PUNCT
fbem-2776	140	24	but	but	CCONJ
fbem-2776	140	25	the	the	DET
fbem-2776	140	26	final	final	ADJ
fbem-2776	140	27	results	result	NOUN
fbem-2776	140	28	were	be	AUX
fbem-2776	140	29	unsatisfactory	unsatisfactory	ADJ
fbem-2776	140	30	.	.	PUNCT
fbem-2776	141	1	the	the	DET
fbem-2776	141	2	main	main	ADJ
fbem-2776	141	3	reason	reason	NOUN
fbem-2776	141	4	is	be	AUX
fbem-2776	141	5	that	that	SCONJ
fbem-2776	141	6	auditors	auditor	NOUN
fbem-2776	141	7	'	'	PART
fbem-2776	141	8	understanding	understanding	NOUN
fbem-2776	141	9	of	of	ADP
fbem-2776	141	10	online	online	ADJ
fbem-2776	141	11	audit	audit	NOUN
fbem-2776	141	12	is	be	AUX
fbem-2776	141	13	not	not	PART
fbem-2776	141	14	enough	enough	ADJ
fbem-2776	141	15	,	,	PUNCT
fbem-2776	141	16	and	and	CCONJ
fbem-2776	141	17	it	it	PRON
fbem-2776	141	18	is	be	AUX
fbem-2776	141	19	also	also	ADV
fbem-2776	141	20	restricted	restrict	VERB
fbem-2776	141	21	by	by	ADP
fbem-2776	141	22	traditional	traditional	ADJ
fbem-2776	141	23	audit	audit	NOUN
fbem-2776	141	24	concepts	concept	NOUN
fbem-2776	141	25	,	,	PUNCT
fbem-2776	141	26	before	before	ADP
fbem-2776	141	27	the	the	DET
fbem-2776	141	28	epidemic	epidemic	NOUN
fbem-2776	141	29	,	,	PUNCT
fbem-2776	141	30	the	the	DET
fbem-2776	141	31	audit	audit	NOUN
fbem-2776	141	32	unit	unit	NOUN
fbem-2776	141	33	needs	need	VERB
fbem-2776	141	34	to	to	PART
fbem-2776	141	35	go	go	VERB
fbem-2776	141	36	to	to	ADP
fbem-2776	141	37	the	the	DET
fbem-2776	141	38	audited	audit	VERB
fbem-2776	141	39	unit	unit	NOUN
fbem-2776	141	40	for	for	ADP
fbem-2776	141	41	offline	offline	ADJ
fbem-2776	141	42	audit	audit	NOUN
fbem-2776	141	43	in	in	ADP
fbem-2776	141	44	person	person	NOUN
fbem-2776	141	45	,	,	PUNCT
fbem-2776	141	46	specifically	specifically	ADV
fbem-2776	141	47	including	include	VERB
fbem-2776	141	48	inventory	inventory	NOUN
fbem-2776	141	49	counting	counting	NOUN
fbem-2776	141	50	,	,	PUNCT
fbem-2776	141	51	account	account	NOUN
fbem-2776	141	52	checking	checking	NOUN
fbem-2776	141	53	,	,	PUNCT
fbem-2776	141	54	and	and	CCONJ
fbem-2776	141	55	inquiring	inquire	VERB
fbem-2776	141	56	about	about	ADP
fbem-2776	141	57	the	the	DET
fbem-2776	141	58	specific	specific	ADJ
fbem-2776	141	59	situation	situation	NOUN
fbem-2776	141	60	of	of	ADP
fbem-2776	141	61	the	the	DET
fbem-2776	141	62	employee	employee	NOUN
fbem-2776	141	63	company	company	NOUN
fbem-2776	141	64	.	.	PUNCT
fbem-2776	142	1	moreover	moreover	ADV
fbem-2776	142	2	,	,	PUNCT
fbem-2776	142	3	the	the	DET
fbem-2776	142	4	audit	audit	NOUN
fbem-2776	142	5	team	team	NOUN
fbem-2776	142	6	members	member	NOUN
fbem-2776	142	7	will	will	AUX
fbem-2776	142	8	communicate	communicate	VERB
fbem-2776	142	9	online	online	ADV
fbem-2776	142	10	and	and	CCONJ
fbem-2776	142	11	offline	offline	ADJ
fbem-2776	142	12	while	while	SCONJ
fbem-2776	142	13	auditing	audit	VERB
fbem-2776	142	14	.	.	PUNCT
fbem-2776	143	1	when	when	SCONJ
fbem-2776	143	2	one	one	NUM
fbem-2776	143	3	person	person	NOUN
fbem-2776	143	4	finds	find	VERB
fbem-2776	143	5	audit	audit	NOUN
fbem-2776	143	6	doubts	doubt	NOUN
fbem-2776	143	7	,	,	PUNCT
fbem-2776	143	8	the	the	DET
fbem-2776	143	9	whole	whole	ADJ
fbem-2776	143	10	team	team	NOUN
fbem-2776	143	11	will	will	AUX
fbem-2776	143	12	discuss	discuss	VERB
fbem-2776	143	13	together	together	ADV
fbem-2776	143	14	.	.	PUNCT
fbem-2776	144	1	if	if	SCONJ
fbem-2776	144	2	it	it	PRON
fbem-2776	144	3	is	be	AUX
fbem-2776	144	4	finally	finally	ADV
fbem-2776	144	5	confirmed	confirm	VERB
fbem-2776	144	6	that	that	SCONJ
fbem-2776	144	7	it	it	PRON
fbem-2776	144	8	is	be	AUX
fbem-2776	144	9	the	the	DET
fbem-2776	144	10	fault	fault	NOUN
fbem-2776	144	11	of	of	ADP
fbem-2776	144	12	the	the	DET
fbem-2776	144	13	audited	audited	ADJ
fbem-2776	144	14	unit	unit	NOUN
fbem-2776	144	15	,	,	PUNCT
fbem-2776	144	16	the	the	DET
fbem-2776	144	17	members	member	NOUN
fbem-2776	144	18	of	of	ADP
fbem-2776	144	19	the	the	DET
fbem-2776	144	20	audit	audit	NOUN
fbem-2776	144	21	team	team	NOUN
fbem-2776	144	22	will	will	AUX
fbem-2776	144	23	immediately	immediately	ADV
fbem-2776	144	24	communicate	communicate	VERB
fbem-2776	144	25	with	with	ADP
fbem-2776	144	26	the	the	DET
fbem-2776	144	27	person	person	NOUN
fbem-2776	144	28	in	in	ADP
fbem-2776	144	29	charge	charge	NOUN
fbem-2776	144	30	of	of	ADP
fbem-2776	144	31	the	the	DET
fbem-2776	144	32	auditee	auditee	NOUN
fbem-2776	144	33	and	and	CCONJ
fbem-2776	144	34	ask	ask	VERB
fbem-2776	144	35	him	he	PRON
fbem-2776	144	36	to	to	PART
fbem-2776	144	37	give	give	VERB
fbem-2776	144	38	an	an	DET
fbem-2776	144	39	explanation	explanation	NOUN
fbem-2776	144	40	.	.	PUNCT
fbem-2776	145	1	in	in	ADP
fbem-2776	145	2	this	this	DET
fbem-2776	145	3	case	case	NOUN
fbem-2776	145	4	,	,	PUNCT
fbem-2776	145	5	the	the	DET
fbem-2776	145	6	audit	audit	NOUN
fbem-2776	145	7	work	work	NOUN
fbem-2776	145	8	is	be	AUX
fbem-2776	145	9	very	very	ADV
fbem-2776	145	10	efficient	efficient	ADJ
fbem-2776	145	11	and	and	CCONJ
fbem-2776	145	12	effective	effective	ADJ
fbem-2776	145	13	.	.	PUNCT
fbem-2776	146	1	however	however	ADV
fbem-2776	146	2	,	,	PUNCT
fbem-2776	146	3	due	due	ADP
fbem-2776	146	4	to	to	ADP
fbem-2776	146	5	the	the	DET
fbem-2776	146	6	impact	impact	NOUN
fbem-2776	146	7	of	of	ADP
fbem-2776	146	8	public	public	ADJ
fbem-2776	146	9	health	health	NOUN
fbem-2776	146	10	emergencies	emergency	NOUN
fbem-2776	146	11	,	,	PUNCT
fbem-2776	146	12	offline	offline	ADJ
fbem-2776	146	13	audit	audit	NOUN
fbem-2776	146	14	is	be	AUX
fbem-2776	146	15	forced	force	VERB
fbem-2776	146	16	to	to	PART
fbem-2776	146	17	switch	switch	VERB
fbem-2776	146	18	to	to	ADP
fbem-2776	146	19	online	online	ADJ
fbem-2776	146	20	online	online	ADJ
fbem-2776	146	21	audit	audit	NOUN
fbem-2776	146	22	.	.	PUNCT
fbem-2776	147	1	with	with	ADP
fbem-2776	147	2	the	the	DET
fbem-2776	147	3	help	help	NOUN
fbem-2776	147	4	of	of	ADP
fbem-2776	147	5	computer	computer	NOUN
fbem-2776	147	6	technology	technology	NOUN
fbem-2776	147	7	,	,	PUNCT
fbem-2776	147	8	the	the	DET
fbem-2776	147	9	audit	audit	NOUN
fbem-2776	147	10	institution	institution	NOUN
fbem-2776	147	11	and	and	CCONJ
fbem-2776	147	12	the	the	DET
fbem-2776	147	13	auditee	auditee	NOUN
fbem-2776	147	14	can	can	AUX
fbem-2776	147	15	monitor	monitor	VERB
fbem-2776	147	16	the	the	DET
fbem-2776	147	17	authenticity	authenticity	NOUN
fbem-2776	147	18	,	,	PUNCT
fbem-2776	147	19	legitimacy	legitimacy	NOUN
fbem-2776	147	20	and	and	CCONJ
fbem-2776	147	21	effectiveness	effectiveness	NOUN
fbem-2776	147	22	of	of	ADP
fbem-2776	147	23	the	the	DET
fbem-2776	147	24	financial	financial	ADJ
fbem-2776	147	25	data	datum	NOUN
fbem-2776	147	26	and	and	CCONJ
fbem-2776	147	27	business	business	NOUN
fbem-2776	147	28	data	datum	NOUN
fbem-2776	147	29	of	of	ADP
fbem-2776	147	30	the	the	DET
fbem-2776	147	31	auditee	auditee	NOUN
fbem-2776	147	32	in	in	ADP
fbem-2776	147	33	real	real	ADJ
fbem-2776	147	34	time	time	NOUN
fbem-2776	147	35	and	and	CCONJ
fbem-2776	147	36	remotely	remotely	ADV
fbem-2776	147	37	.	.	PUNCT
fbem-2776	148	1	in	in	ADP
fbem-2776	148	2	the	the	DET
fbem-2776	148	3	process	process	NOUN
fbem-2776	148	4	of	of	ADP
fbem-2776	148	5	online	online	ADJ
fbem-2776	148	6	audit	audit	NOUN
fbem-2776	148	7	communication	communication	NOUN
fbem-2776	148	8	and	and	CCONJ
fbem-2776	148	9	thinking	thinking	NOUN
fbem-2776	148	10	habits	habit	NOUN
fbem-2776	148	11	need	need	VERB
fbem-2776	148	12	to	to	PART
fbem-2776	148	13	be	be	AUX
fbem-2776	148	14	changed	change	VERB
fbem-2776	148	15	,	,	PUNCT
fbem-2776	148	16	which	which	PRON
fbem-2776	148	17	puts	put	VERB
fbem-2776	148	18	forward	forward	ADV
fbem-2776	148	19	higher	high	ADJ
fbem-2776	148	20	requirements	requirement	NOUN
fbem-2776	148	21	for	for	ADP
fbem-2776	148	22	the	the	DET
fbem-2776	148	23	professional	professional	ADJ
fbem-2776	148	24	quality	quality	NOUN
fbem-2776	148	25	of	of	ADP
fbem-2776	148	26	auditors	auditor	NOUN
fbem-2776	148	27	.	.	PUNCT
fbem-2776	149	1	at	at	ADP
fbem-2776	149	2	this	this	DET
fbem-2776	149	3	time	time	NOUN
fbem-2776	149	4	,	,	PUNCT
fbem-2776	149	5	we	we	PRON
fbem-2776	149	6	can	can	AUX
fbem-2776	149	7	not	not	PART
fbem-2776	149	8	use	use	VERB
fbem-2776	149	9	the	the	DET
fbem-2776	149	10	previous	previous	ADJ
fbem-2776	149	11	habitual	habitual	ADJ
fbem-2776	149	12	thinking	thinking	NOUN
fbem-2776	149	13	to	to	PART
fbem-2776	149	14	carry	carry	VERB
fbem-2776	149	15	out	out	ADP
fbem-2776	149	16	audit	audit	NOUN
fbem-2776	149	17	work	work	NOUN
fbem-2776	149	18	.	.	PUNCT
fbem-2776	150	1	auditors	auditor	NOUN
fbem-2776	150	2	need	need	VERB
fbem-2776	150	3	to	to	PART
fbem-2776	150	4	further	far	ADV
fbem-2776	150	5	improve	improve	VERB
fbem-2776	150	6	their	their	PRON
fbem-2776	150	7	professional	professional	ADJ
fbem-2776	150	8	suspicion	suspicion	NOUN
fbem-2776	150	9	ability	ability	NOUN
fbem-2776	150	10	to	to	PART
fbem-2776	150	11	cope	cope	VERB
fbem-2776	150	12	with	with	ADP
fbem-2776	150	13	the	the	DET
fbem-2776	150	14	changes	change	NOUN
fbem-2776	150	15	in	in	ADP
fbem-2776	150	16	online	online	ADJ
fbem-2776	150	17	audit	audit	NOUN
fbem-2776	150	18	.	.	PUNCT
fbem-2776	151	1	at	at	ADP
fbem-2776	151	2	the	the	DET
fbem-2776	151	3	same	same	ADJ
fbem-2776	151	4	time	time	NOUN
fbem-2776	151	5	,	,	PUNCT
fbem-2776	151	6	the	the	DET
fbem-2776	151	7	auditee	auditee	NOUN
fbem-2776	151	8	needs	need	VERB
fbem-2776	151	9	to	to	PART
fbem-2776	151	10	actively	actively	ADV
fbem-2776	151	11	cooperate	cooperate	VERB
fbem-2776	151	12	with	with	ADP
fbem-2776	151	13	the	the	DET
fbem-2776	151	14	work	work	NOUN
fbem-2776	151	15	of	of	ADP
fbem-2776	151	16	auditors	auditor	NOUN
fbem-2776	151	17	.	.	PUNCT
fbem-2776	152	1	5.2	5.2	NUM
fbem-2776	152	2	.	.	PUNCT
fbem-2776	153	1	network	network	NOUN
fbem-2776	153	2	information	information	NOUN
fbem-2776	153	3	security	security	NOUN
fbem-2776	153	4	because	because	SCONJ
fbem-2776	153	5	the	the	DET
fbem-2776	153	6	promotion	promotion	NOUN
fbem-2776	153	7	of	of	ADP
fbem-2776	153	8	online	online	ADJ
fbem-2776	153	9	audit	audit	NOUN
fbem-2776	153	10	is	be	AUX
fbem-2776	153	11	mainly	mainly	ADV
fbem-2776	153	12	achieved	achieve	VERB
fbem-2776	153	13	through	through	ADP
fbem-2776	153	14	network	network	NOUN
fbem-2776	153	15	interconnection	interconnection	NOUN
fbem-2776	153	16	and	and	CCONJ
fbem-2776	153	17	the	the	DET
fbem-2776	153	18	data	data	NOUN
fbem-2776	153	19	processing	processing	NOUN
fbem-2776	153	20	technology	technology	NOUN
fbem-2776	153	21	of	of	ADP
fbem-2776	153	22	computer	computer	NOUN
fbem-2776	153	23	and	and	CCONJ
fbem-2776	153	24	database	database	NOUN
fbem-2776	153	25	technology	technology	NOUN
fbem-2776	153	26	universities	university	NOUN
fbem-2776	153	27	,	,	PUNCT
fbem-2776	153	28	and	and	CCONJ
fbem-2776	153	29	the	the	DET
fbem-2776	153	30	application	application	NOUN
fbem-2776	153	31	of	of	ADP
fbem-2776	153	32	network	network	NOUN
fbem-2776	153	33	technology	technology	NOUN
fbem-2776	153	34	to	to	ADP
fbem-2776	153	35	the	the	DET
fbem-2776	153	36	audit	audit	NOUN
fbem-2776	153	37	field	field	NOUN
fbem-2776	153	38	is	be	AUX
fbem-2776	153	39	a	a	DET
fbem-2776	153	40	double	double	ADJ
fbem-2776	153	41	-	-	PUNCT
fbem-2776	153	42	edged	edge	VERB
fbem-2776	153	43	sword	sword	NOUN
fbem-2776	153	44	.	.	PUNCT
fbem-2776	154	1	on	on	ADP
fbem-2776	154	2	the	the	DET
fbem-2776	154	3	one	one	NUM
fbem-2776	154	4	hand	hand	NOUN
fbem-2776	154	5	,	,	PUNCT
fbem-2776	154	6	the	the	DET
fbem-2776	154	7	network	network	NOUN
fbem-2776	154	8	technology	technology	NOUN
fbem-2776	154	9	is	be	AUX
fbem-2776	154	10	very	very	ADV
fbem-2776	154	11	convenient	convenient	ADJ
fbem-2776	154	12	and	and	CCONJ
fbem-2776	154	13	fast	fast	ADV
fbem-2776	154	14	,	,	PUNCT
fbem-2776	154	15	saving	save	VERB
fbem-2776	154	16	a	a	DET
fbem-2776	154	17	lot	lot	NOUN
fbem-2776	154	18	of	of	ADP
fbem-2776	154	19	time	time	NOUN
fbem-2776	154	20	and	and	CCONJ
fbem-2776	154	21	costs	cost	NOUN
fbem-2776	154	22	,	,	PUNCT
fbem-2776	154	23	which	which	PRON
fbem-2776	154	24	is	be	AUX
fbem-2776	154	25	conducive	conducive	ADJ
fbem-2776	154	26	to	to	ADP
fbem-2776	154	27	improving	improve	VERB
fbem-2776	154	28	the	the	DET
fbem-2776	154	29	efficiency	efficiency	NOUN
fbem-2776	154	30	of	of	ADP
fbem-2776	154	31	audit	audit	NOUN
fbem-2776	154	32	work	work	NOUN
fbem-2776	154	33	,	,	PUNCT
fbem-2776	154	34	and	and	CCONJ
fbem-2776	154	35	the	the	DET
fbem-2776	154	36	network	network	NOUN
fbem-2776	154	37	also	also	ADV
fbem-2776	154	38	provides	provide	VERB
fbem-2776	154	39	a	a	DET
fbem-2776	154	40	convenient	convenient	ADJ
fbem-2776	154	41	data	data	NOUN
fbem-2776	154	42	transmission	transmission	NOUN
fbem-2776	154	43	channel	channel	NOUN
fbem-2776	154	44	;	;	PUNCT
fbem-2776	154	45	on	on	ADP
fbem-2776	154	46	the	the	DET
fbem-2776	154	47	other	other	ADJ
fbem-2776	154	48	hand	hand	NOUN
fbem-2776	154	49	,	,	PUNCT
fbem-2776	154	50	the	the	DET
fbem-2776	154	51	openness	openness	NOUN
fbem-2776	154	52	of	of	ADP
fbem-2776	154	53	network	network	NOUN
fbem-2776	154	54	technology	technology	NOUN
fbem-2776	154	55	also	also	ADV
fbem-2776	154	56	brings	bring	VERB
fbem-2776	154	57	unpredictable	unpredictable	ADJ
fbem-2776	154	58	data	datum	NOUN
fbem-2776	154	59	security	security	NOUN
fbem-2776	154	60	risks	risk	NOUN
fbem-2776	154	61	to	to	ADP
fbem-2776	154	62	the	the	DET
fbem-2776	154	63	audit	audit	NOUN
fbem-2776	154	64	work	work	NOUN
fbem-2776	154	65	.	.	PUNCT
fbem-2776	155	1	how	how	SCONJ
fbem-2776	155	2	to	to	PART
fbem-2776	155	3	ensure	ensure	VERB
fbem-2776	155	4	the	the	DET
fbem-2776	155	5	safe	safe	ADJ
fbem-2776	155	6	transmission	transmission	NOUN
fbem-2776	155	7	of	of	ADP
fbem-2776	155	8	audit	audit	NOUN
fbem-2776	155	9	data	datum	NOUN
fbem-2776	155	10	on	on	ADP
fbem-2776	155	11	the	the	DET
fbem-2776	155	12	network	network	NOUN
fbem-2776	155	13	is	be	AUX
fbem-2776	155	14	the	the	DET
fbem-2776	155	15	first	first	ADJ
fbem-2776	155	16	problem	problem	NOUN
fbem-2776	155	17	to	to	PART
fbem-2776	155	18	be	be	AUX
fbem-2776	155	19	solved	solve	VERB
fbem-2776	155	20	in	in	ADP
fbem-2776	155	21	online	online	ADJ
fbem-2776	155	22	audit	audit	NOUN
fbem-2776	155	23	.	.	PUNCT
fbem-2776	156	1	5.3	5.3	NUM
fbem-2776	156	2	.	.	PUNCT
fbem-2776	156	3	uncertain	uncertain	ADJ
fbem-2776	156	4	specifications	specification	NOUN
fbem-2776	156	5	and	and	CCONJ
fbem-2776	156	6	standards	standard	NOUN
fbem-2776	156	7	of	of	ADP
fbem-2776	156	8	online	online	ADJ
fbem-2776	156	9	audit	audit	NOUN
fbem-2776	156	10	as	as	ADP
fbem-2776	156	11	online	online	ADJ
fbem-2776	156	12	audit	audit	NOUN
fbem-2776	156	13	is	be	AUX
fbem-2776	156	14	a	a	DET
fbem-2776	156	15	relatively	relatively	ADV
fbem-2776	156	16	innovative	innovative	ADJ
fbem-2776	156	17	term	term	NOUN
fbem-2776	156	18	,	,	PUNCT
fbem-2776	156	19	no	no	DET
fbem-2776	156	20	audit	audit	NOUN
fbem-2776	156	21	standards	standard	NOUN
fbem-2776	156	22	,	,	PUNCT
fbem-2776	156	23	standards	standard	NOUN
fbem-2776	156	24	and	and	CCONJ
fbem-2776	156	25	norms	norm	NOUN
fbem-2776	156	26	have	have	AUX
fbem-2776	156	27	been	be	AUX
fbem-2776	156	28	established	establish	VERB
fbem-2776	156	29	to	to	PART
fbem-2776	156	30	adapt	adapt	VERB
fbem-2776	156	31	to	to	ADP
fbem-2776	156	32	the	the	DET
fbem-2776	156	33	actual	actual	ADJ
fbem-2776	156	34	situation	situation	NOUN
fbem-2776	156	35	of	of	ADP
fbem-2776	156	36	online	online	ADJ
fbem-2776	156	37	audit	audit	NOUN
fbem-2776	156	38	.	.	PUNCT
fbem-2776	157	1	audit	audit	NOUN
fbem-2776	157	2	standards	standard	NOUN
fbem-2776	157	3	and	and	CCONJ
fbem-2776	157	4	norms	norm	NOUN
fbem-2776	157	5	are	be	AUX
fbem-2776	157	6	the	the	DET
fbem-2776	157	7	guiding	guide	VERB
fbem-2776	157	8	opinions	opinion	NOUN
fbem-2776	157	9	in	in	ADP
fbem-2776	157	10	the	the	DET
fbem-2776	157	11	implementation	implementation	NOUN
fbem-2776	157	12	of	of	ADP
fbem-2776	157	13	audit	audit	NOUN
fbem-2776	157	14	work	work	NOUN
fbem-2776	157	15	,	,	PUNCT
fbem-2776	157	16	which	which	PRON
fbem-2776	157	17	put	put	VERB
fbem-2776	157	18	forward	forward	ADV
fbem-2776	157	19	higher	high	ADJ
fbem-2776	157	20	requirements	requirement	NOUN
fbem-2776	157	21	for	for	ADP
fbem-2776	157	22	the	the	DET
fbem-2776	157	23	standardization	standardization	NOUN
fbem-2776	157	24	and	and	CCONJ
fbem-2776	157	25	accuracy	accuracy	NOUN
fbem-2776	157	26	of	of	ADP
fbem-2776	157	27	audit	audit	NOUN
fbem-2776	157	28	work	work	NOUN
fbem-2776	157	29	,	,	PUNCT
fbem-2776	157	30	and	and	CCONJ
fbem-2776	157	31	also	also	ADV
fbem-2776	157	32	provide	provide	VERB
fbem-2776	157	33	guarantee	guarantee	NOUN
fbem-2776	157	34	for	for	ADP
fbem-2776	157	35	the	the	DET
fbem-2776	157	36	specific	specific	ADJ
fbem-2776	157	37	development	development	NOUN
fbem-2776	157	38	and	and	CCONJ
fbem-2776	157	39	implementation	implementation	NOUN
fbem-2776	157	40	of	of	ADP
fbem-2776	157	41	audit	audit	NOUN
fbem-2776	157	42	work	work	NOUN
fbem-2776	157	43	.	.	PUNCT
fbem-2776	158	1	they	they	PRON
fbem-2776	158	2	are	be	AUX
fbem-2776	158	3	the	the	DET
fbem-2776	158	4	standards	standard	NOUN
fbem-2776	158	5	that	that	PRON
fbem-2776	158	6	auditors	auditor	NOUN
fbem-2776	158	7	must	must	AUX
fbem-2776	158	8	abide	abide	VERB
fbem-2776	158	9	by	by	ADP
fbem-2776	158	10	in	in	ADP
fbem-2776	158	11	their	their	PRON
fbem-2776	158	12	audit	audit	NOUN
fbem-2776	158	13	practice	practice	NOUN
fbem-2776	158	14	obligations	obligation	NOUN
fbem-2776	158	15	,	,	PUNCT
fbem-2776	158	16	however	however	ADV
fbem-2776	158	17	,	,	PUNCT
fbem-2776	158	18	the	the	DET
fbem-2776	158	19	online	online	ADJ
fbem-2776	158	20	audit	audit	NOUN
fbem-2776	158	21	has	have	AUX
fbem-2776	158	22	not	not	PART
fbem-2776	158	23	yet	yet	ADV
fbem-2776	158	24	established	establish	VERB
fbem-2776	158	25	appropriate	appropriate	ADJ
fbem-2776	158	26	audit	audit	NOUN
fbem-2776	158	27	standards	standard	NOUN
fbem-2776	158	28	and	and	CCONJ
fbem-2776	158	29	norms	norm	NOUN
fbem-2776	158	30	.	.	PUNCT
fbem-2776	159	1	the	the	DET
fbem-2776	159	2	openness	openness	NOUN
fbem-2776	159	3	,	,	PUNCT
fbem-2776	159	4	virtuality	virtuality	NOUN
fbem-2776	159	5	,	,	PUNCT
fbem-2776	159	6	universality	universality	NOUN
fbem-2776	159	7	,	,	PUNCT
fbem-2776	159	8	real	real	ADJ
fbem-2776	159	9	-	-	PUNCT
fbem-2776	159	10	time	time	NOUN
fbem-2776	159	11	and	and	CCONJ
fbem-2776	159	12	other	other	ADJ
fbem-2776	159	13	characteristics	characteristic	NOUN
fbem-2776	159	14	of	of	ADP
fbem-2776	159	15	the	the	DET
fbem-2776	159	16	network	network	NOUN
fbem-2776	159	17	make	make	VERB
fbem-2776	159	18	the	the	DET
fbem-2776	159	19	online	online	ADJ
fbem-2776	159	20	audit	audit	NOUN
fbem-2776	159	21	load	load	NOUN
fbem-2776	159	22	different	different	ADJ
fbem-2776	159	23	from	from	ADP
fbem-2776	159	24	the	the	DET
fbem-2776	159	25	meaning	meaning	NOUN
fbem-2776	159	26	of	of	ADP
fbem-2776	159	27	the	the	DET
fbem-2776	159	28	past	past	ADJ
fbem-2776	159	29	audit	audit	NOUN
fbem-2776	159	30	.	.	PUNCT
fbem-2776	160	1	the	the	DET
fbem-2776	160	2	existing	exist	VERB
fbem-2776	160	3	audit	audit	NOUN
fbem-2776	160	4	standards	standard	NOUN
fbem-2776	160	5	,	,	PUNCT
fbem-2776	160	6	audit	audit	NOUN
fbem-2776	160	7	standards	standard	NOUN
fbem-2776	160	8	system	system	NOUN
fbem-2776	160	9	and	and	CCONJ
fbem-2776	160	10	audit	audit	NOUN
fbem-2776	160	11	laws	law	NOUN
fbem-2776	160	12	and	and	CCONJ
fbem-2776	160	13	regulations	regulation	NOUN
fbem-2776	160	14	system	system	NOUN
fbem-2776	160	15	,	,	PUNCT
fbem-2776	160	16	to	to	ADP
fbem-2776	160	17	a	a	DET
fbem-2776	160	18	large	large	ADJ
fbem-2776	160	19	extent	extent	NOUN
fbem-2776	160	20	,	,	PUNCT
fbem-2776	160	21	can	can	AUX
fbem-2776	160	22	not	not	PART
fbem-2776	160	23	comprehensively	comprehensively	ADV
fbem-2776	160	24	guide	guide	VERB
fbem-2776	160	25	and	and	CCONJ
fbem-2776	160	26	regulate	regulate	VERB
fbem-2776	160	27	the	the	DET
fbem-2776	160	28	online	online	ADJ
fbem-2776	160	29	audit	audit	NOUN
fbem-2776	160	30	practice	practice	NOUN
fbem-2776	160	31	.	.	PUNCT
fbem-2776	161	1	5.4	5.4	X
fbem-2776	161	2	.	.	PUNCT
fbem-2776	161	3	uncertainty	uncertainty	NOUN
fbem-2776	161	4	of	of	ADP
fbem-2776	161	5	future	future	ADJ
fbem-2776	161	6	development	development	NOUN
fbem-2776	161	7	as	as	ADP
fbem-2776	161	8	online	online	ADJ
fbem-2776	161	9	audit	audit	NOUN
fbem-2776	161	10	is	be	AUX
fbem-2776	161	11	an	an	DET
fbem-2776	161	12	emerging	emerge	VERB
fbem-2776	161	13	technology	technology	NOUN
fbem-2776	161	14	,	,	PUNCT
fbem-2776	161	15	it	it	PRON
fbem-2776	161	16	will	will	AUX
fbem-2776	161	17	take	take	VERB
fbem-2776	161	18	a	a	DET
fbem-2776	161	19	long	long	ADJ
fbem-2776	161	20	time	time	NOUN
fbem-2776	161	21	for	for	ADP
fbem-2776	161	22	development	development	NOUN
fbem-2776	161	23	and	and	CCONJ
fbem-2776	161	24	planning	planning	NOUN
fbem-2776	161	25	to	to	PART
fbem-2776	161	26	reach	reach	VERB
fbem-2776	161	27	a	a	DET
fbem-2776	161	28	mature	mature	ADJ
fbem-2776	161	29	stage	stage	NOUN
fbem-2776	161	30	and	and	CCONJ
fbem-2776	161	31	successfully	successfully	ADV
fbem-2776	161	32	invest	invest	VERB
fbem-2776	161	33	in	in	ADP
fbem-2776	161	34	audit	audit	NOUN
fbem-2776	161	35	practice	practice	NOUN
fbem-2776	161	36	,	,	PUNCT
fbem-2776	161	37	there	there	PRON
fbem-2776	161	38	is	be	VERB
fbem-2776	161	39	a	a	DET
fbem-2776	161	40	lot	lot	NOUN
fbem-2776	161	41	of	of	ADP
fbem-2776	161	42	uncertainty	uncertainty	NOUN
fbem-2776	161	43	about	about	ADP
fbem-2776	161	44	the	the	DET
fbem-2776	161	45	future	future	ADJ
fbem-2776	161	46	development	development	NOUN
fbem-2776	161	47	of	of	ADP
fbem-2776	161	48	online	online	ADJ
fbem-2776	161	49	audit	audit	NOUN
fbem-2776	161	50	,	,	PUNCT
fbem-2776	161	51	for	for	ADP
fbem-2776	161	52	example	example	NOUN
fbem-2776	161	53	,	,	PUNCT
fbem-2776	161	54	the	the	DET
fbem-2776	161	55	data	data	NOUN
fbem-2776	161	56	interface	interface	NOUN
fbem-2776	161	57	provided	provide	VERB
fbem-2776	161	58	by	by	ADP
fbem-2776	161	59	the	the	DET
fbem-2776	161	60	audit	audit	NOUN
fbem-2776	161	61	system	system	NOUN
fbem-2776	161	62	currently	currently	ADV
fbem-2776	161	63	used	use	VERB
fbem-2776	161	64	by	by	ADP
fbem-2776	161	65	audit	audit	NOUN
fbem-2776	161	66	institutions	institution	NOUN
fbem-2776	161	67	only	only	ADV
fbem-2776	161	68	accounts	account	VERB
fbem-2776	161	69	for	for	ADP
fbem-2776	161	70	20	20	NUM
fbem-2776	161	71	%	%	NOUN
fbem-2776	161	72	of	of	ADP
fbem-2776	161	73	all	all	DET
fbem-2776	161	74	financial	financial	ADJ
fbem-2776	161	75	software	software	NOUN
fbem-2776	161	76	,	,	PUNCT
fbem-2776	161	77	for	for	ADP
fbem-2776	161	78	a	a	DET
fbem-2776	161	79	long	long	ADJ
fbem-2776	161	80	time	time	NOUN
fbem-2776	161	81	,	,	PUNCT
fbem-2776	161	82	the	the	DET
fbem-2776	161	83	data	data	NOUN
fbem-2776	161	84	interface	interface	NOUN
fbem-2776	161	85	of	of	ADP
fbem-2776	161	86	financial	financial	ADJ
fbem-2776	161	87	software	software	NOUN
fbem-2776	161	88	will	will	AUX
fbem-2776	161	89	become	become	VERB
fbem-2776	161	90	the	the	DET
fbem-2776	161	91	bottleneck	bottleneck	NOUN
fbem-2776	161	92	restricting	restrict	VERB
fbem-2776	161	93	the	the	DET
fbem-2776	161	94	development	development	NOUN
fbem-2776	161	95	of	of	ADP
fbem-2776	161	96	audit	audit	NOUN
fbem-2776	161	97	software	software	NOUN
fbem-2776	161	98	,	,	PUNCT
fbem-2776	161	99	and	and	CCONJ
fbem-2776	161	100	the	the	DET
fbem-2776	161	101	future	future	ADJ
fbem-2776	161	102	development	development	NOUN
fbem-2776	161	103	direction	direction	NOUN
fbem-2776	161	104	of	of	ADP
fbem-2776	161	105	audit	audit	NOUN
fbem-2776	161	106	system	system	NOUN
fbem-2776	161	107	will	will	AUX
fbem-2776	161	108	also	also	ADV
fbem-2776	161	109	restrict	restrict	VERB
fbem-2776	161	110	the	the	DET
fbem-2776	161	111	future	future	ADJ
fbem-2776	161	112	development	development	NOUN
fbem-2776	161	113	of	of	ADP
fbem-2776	161	114	online	online	ADJ
fbem-2776	161	115	audit	audit	NOUN
fbem-2776	161	116	to	to	ADP
fbem-2776	161	117	a	a	DET
fbem-2776	161	118	certain	certain	ADJ
fbem-2776	161	119	extent	extent	NOUN
fbem-2776	161	120	.	.	PUNCT
fbem-2776	162	1	6	6	X
fbem-2776	162	2	.	.	X
fbem-2776	162	3	countermeasures	countermeasure	NOUN
fbem-2776	162	4	to	to	ADP
fbem-2776	162	5	the	the	DET
fbem-2776	162	6	problems	problem	NOUN
fbem-2776	162	7	faced	face	VERB
fbem-2776	162	8	by	by	ADP
fbem-2776	162	9	the	the	DET
fbem-2776	162	10	development	development	NOUN
fbem-2776	162	11	of	of	ADP
fbem-2776	162	12	emergency	emergency	NOUN
fbem-2776	162	13	audit	audit	NOUN
fbem-2776	162	14	under	under	ADP
fbem-2776	162	15	public	public	ADJ
fbem-2776	162	16	health	health	NOUN
fbem-2776	162	17	emergencies	emergency	NOUN
fbem-2776	162	18	6.1	6.1	NUM
fbem-2776	162	19	.	.	PUNCT
fbem-2776	163	1	promote	promote	VERB
fbem-2776	163	2	the	the	DET
fbem-2776	163	3	concept	concept	NOUN
fbem-2776	163	4	of	of	ADP
fbem-2776	163	5	audit	audit	NOUN
fbem-2776	163	6	networking	network	VERB
fbem-2776	163	7	and	and	CCONJ
fbem-2776	163	8	popularize	popularize	VERB
fbem-2776	163	9	online	online	ADJ
fbem-2776	163	10	audit	audit	NOUN
fbem-2776	163	11	skills	skill	NOUN
fbem-2776	163	12	according	accord	VERB
fbem-2776	163	13	to	to	ADP
fbem-2776	163	14	the	the	DET
fbem-2776	163	15	research	research	NOUN
fbem-2776	163	16	on	on	ADP
fbem-2776	163	17	the	the	DET
fbem-2776	163	18	online	online	ADJ
fbem-2776	163	19	audit	audit	NOUN
fbem-2776	163	20	work	work	NOUN
fbem-2776	163	21	in	in	ADP
fbem-2776	163	22	wuhan	wuhan	PROPN
fbem-2776	163	23	,	,	PUNCT
fbem-2776	163	24	it	it	PRON
fbem-2776	163	25	can	can	AUX
fbem-2776	163	26	be	be	AUX
fbem-2776	163	27	found	find	VERB
fbem-2776	163	28	that	that	SCONJ
fbem-2776	163	29	some	some	DET
fbem-2776	163	30	auditors	auditor	NOUN
fbem-2776	163	31	are	be	AUX
fbem-2776	163	32	not	not	PART
fbem-2776	163	33	familiar	familiar	ADJ
fbem-2776	163	34	with	with	ADP
fbem-2776	163	35	or	or	CCONJ
fbem-2776	163	36	attach	attach	VERB
fbem-2776	163	37	no	no	DET
fbem-2776	163	38	importance	importance	NOUN
fbem-2776	163	39	to	to	ADP
fbem-2776	163	40	online	online	ADJ
fbem-2776	163	41	audit	audit	NOUN
fbem-2776	163	42	,	,	PUNCT
fbem-2776	163	43	and	and	CCONJ
fbem-2776	163	44	online	online	ADJ
fbem-2776	163	45	audit	audit	NOUN
fbem-2776	163	46	requires	require	VERB
fbem-2776	163	47	not	not	PART
fbem-2776	163	48	only	only	ADV
fbem-2776	163	49	certain	certain	ADJ
fbem-2776	163	50	technical	technical	ADJ
fbem-2776	163	51	ability	ability	NOUN
fbem-2776	163	52	,	,	PUNCT
fbem-2776	163	53	but	but	CCONJ
fbem-2776	163	54	also	also	ADV
fbem-2776	163	55	audit	audit	VERB
fbem-2776	163	56	talents	talent	NOUN
fbem-2776	163	57	with	with	ADP
fbem-2776	163	58	computer	computer	NOUN
fbem-2776	163	59	technology	technology	NOUN
fbem-2776	163	60	background	background	NOUN
fbem-2776	163	61	.	.	PUNCT
fbem-2776	164	1	in	in	ADP
fbem-2776	164	2	the	the	DET
fbem-2776	164	3	process	process	NOUN
fbem-2776	164	4	of	of	ADP
fbem-2776	164	5	online	online	ADJ
fbem-2776	164	6	audit	audit	NOUN
fbem-2776	164	7	,	,	PUNCT
fbem-2776	164	8	the	the	DET
fbem-2776	164	9	construction	construction	NOUN
fbem-2776	164	10	of	of	ADP
fbem-2776	164	11	database	database	NOUN
fbem-2776	164	12	and	and	CCONJ
fbem-2776	164	13	the	the	DET
fbem-2776	164	14	construction	construction	NOUN
fbem-2776	164	15	of	of	ADP
fbem-2776	164	16	audit	audit	NOUN
fbem-2776	164	17	model	model	NOUN
fbem-2776	164	18	for	for	ADP
fbem-2776	164	19	risk	risk	NOUN
fbem-2776	164	20	early	early	ADJ
fbem-2776	164	21	warning	warning	NOUN
fbem-2776	164	22	are	be	AUX
fbem-2776	164	23	inseparable	inseparable	ADJ
fbem-2776	164	24	from	from	ADP
fbem-2776	164	25	the	the	DET
fbem-2776	164	26	support	support	NOUN
fbem-2776	164	27	of	of	ADP
fbem-2776	164	28	online	online	ADJ
fbem-2776	164	29	audit	audit	NOUN
fbem-2776	164	30	professionals	professional	NOUN
fbem-2776	164	31	.	.	PUNCT
fbem-2776	165	1	therefore	therefore	ADV
fbem-2776	165	2	,	,	PUNCT
fbem-2776	165	3	we	we	PRON
fbem-2776	165	4	must	must	AUX
fbem-2776	165	5	actively	actively	ADV
fbem-2776	165	6	promote	promote	VERB
fbem-2776	165	7	the	the	DET
fbem-2776	165	8	idea	idea	NOUN
fbem-2776	165	9	of	of	ADP
fbem-2776	165	10	online	online	ADJ
fbem-2776	165	11	audit	audit	NOUN
fbem-2776	165	12	and	and	CCONJ
fbem-2776	165	13	promote	promote	VERB
fbem-2776	165	14	the	the	DET
fbem-2776	165	15	research	research	NOUN
fbem-2776	165	16	and	and	CCONJ
fbem-2776	165	17	application	application	NOUN
fbem-2776	165	18	of	of	ADP
fbem-2776	165	19	computer	computer	NOUN
fbem-2776	165	20	audit	audit	NOUN
fbem-2776	165	21	technology	technology	NOUN
fbem-2776	165	22	.	.	PUNCT
fbem-2776	166	1	6.2	6.2	NUM
fbem-2776	166	2	.	.	PUNCT
fbem-2776	166	3	improve	improve	VERB
fbem-2776	166	4	audit	audit	NOUN
fbem-2776	166	5	networking	network	VERB
fbem-2776	166	6	network	network	NOUN
fbem-2776	166	7	security	security	NOUN
fbem-2776	166	8	technology	technology	NOUN
fbem-2776	166	9	through	through	ADP
fbem-2776	166	10	online	online	ADJ
fbem-2776	166	11	audit	audit	NOUN
fbem-2776	166	12	technology	technology	NOUN
fbem-2776	166	13	,	,	PUNCT
fbem-2776	166	14	audit	audit	NOUN
fbem-2776	166	15	data	datum	NOUN
fbem-2776	166	16	can	can	AUX
fbem-2776	166	17	be	be	AUX
fbem-2776	166	18	collected	collect	VERB
fbem-2776	166	19	,	,	PUNCT
fbem-2776	166	20	transmitted	transmit	VERB
fbem-2776	166	21	,	,	PUNCT
fbem-2776	166	22	stored	store	VERB
fbem-2776	166	23	and	and	CCONJ
fbem-2776	166	24	analyzed	analyze	VERB
fbem-2776	166	25	.	.	PUNCT
fbem-2776	167	1	however	however	ADV
fbem-2776	167	2	,	,	PUNCT
fbem-2776	167	3	the	the	DET
fbem-2776	167	4	internet	internet	NOUN
fbem-2776	167	5	is	be	AUX
fbem-2776	167	6	an	an	DET
fbem-2776	167	7	open	open	ADJ
fbem-2776	167	8	network	network	NOUN
fbem-2776	167	9	after	after	ADV
fbem-2776	167	10	all	all	ADV
fbem-2776	167	11	,	,	PUNCT
fbem-2776	167	12	so	so	ADV
fbem-2776	167	13	it	it	PRON
fbem-2776	167	14	is	be	AUX
fbem-2776	167	15	an	an	DET
fbem-2776	167	16	urgent	urgent	ADJ
fbem-2776	167	17	problem	problem	NOUN
fbem-2776	167	18	to	to	PART
fbem-2776	167	19	minimize	minimize	VERB
fbem-2776	167	20	the	the	DET
fbem-2776	167	21	risk	risk	NOUN
fbem-2776	167	22	of	of	ADP
fbem-2776	167	23	information	information	NOUN
fbem-2776	167	24	leakage	leakage	NOUN
fbem-2776	167	25	on	on	ADP
fbem-2776	167	26	the	the	DET
fbem-2776	167	27	premise	premise	NOUN
fbem-2776	167	28	of	of	ADP
fbem-2776	167	29	ensuring	ensure	VERB
fbem-2776	167	30	information	information	NOUN
fbem-2776	167	31	security	security	NOUN
fbem-2776	167	32	.	.	PUNCT
fbem-2776	168	1	first	first	ADV
fbem-2776	168	2	of	of	ADP
fbem-2776	168	3	all	all	PRON
fbem-2776	168	4	,	,	PUNCT
fbem-2776	168	5	we	we	PRON
fbem-2776	168	6	should	should	AUX
fbem-2776	168	7	establish	establish	VERB
fbem-2776	168	8	and	and	CCONJ
fbem-2776	168	9	improve	improve	VERB
fbem-2776	168	10	the	the	DET
fbem-2776	168	11	audit	audit	NOUN
fbem-2776	168	12	lifelong	lifelong	ADJ
fbem-2776	168	13	accountability	accountability	NOUN
fbem-2776	168	14	system	system	NOUN
fbem-2776	168	15	,	,	PUNCT
fbem-2776	168	16	strengthen	strengthen	VERB
fbem-2776	168	17	the	the	DET
fbem-2776	168	18	awareness	awareness	NOUN
fbem-2776	168	19	of	of	ADP
fbem-2776	168	20	internal	internal	ADJ
fbem-2776	168	21	auditors	auditor	NOUN
fbem-2776	168	22	,	,	PUNCT
fbem-2776	168	23	and	and	CCONJ
fbem-2776	168	24	avoid	avoid	VERB
fbem-2776	168	25	information	information	NOUN
fbem-2776	168	26	leakage	leakage	NOUN
fbem-2776	168	27	caused	cause	VERB
fbem-2776	168	28	by	by	ADP
fbem-2776	168	29	private	private	ADJ
fbem-2776	168	30	factors	factor	NOUN
fbem-2776	168	31	.	.	PUNCT
fbem-2776	169	1	the	the	DET
fbem-2776	169	2	second	second	NOUN
fbem-2776	169	3	is	be	AUX
fbem-2776	169	4	to	to	PART
fbem-2776	169	5	ensure	ensure	VERB
fbem-2776	169	6	information	information	NOUN
fbem-2776	169	7	security	security	NOUN
fbem-2776	169	8	from	from	ADP
fbem-2776	169	9	the	the	DET
fbem-2776	169	10	technical	technical	ADJ
fbem-2776	169	11	perspective	perspective	NOUN
fbem-2776	169	12	.	.	PUNCT
fbem-2776	170	1	for	for	ADP
fbem-2776	170	2	example	example	NOUN
fbem-2776	170	3	,	,	PUNCT
fbem-2776	170	4	renting	rent	VERB
fbem-2776	170	5	cloud	cloud	NOUN
fbem-2776	170	6	computing	computing	NOUN
fbem-2776	170	7	services	service	NOUN
fbem-2776	170	8	converts	convert	VERB
fbem-2776	170	9	the	the	DET
fbem-2776	170	10	data	datum	NOUN
fbem-2776	170	11	storage	storage	NOUN
fbem-2776	170	12	medium	medium	NOUN
fbem-2776	170	13	of	of	ADP
fbem-2776	170	14	the	the	DET
fbem-2776	170	15	physical	physical	ADJ
fbem-2776	170	16	hard	hard	ADJ
fbem-2776	170	17	disk	disk	NOUN
fbem-2776	170	18	into	into	ADP
fbem-2776	170	19	a	a	DET
fbem-2776	170	20	virtual	virtual	ADJ
fbem-2776	170	21	cloud	cloud	NOUN
fbem-2776	170	22	disk	disk	NOUN
fbem-2776	170	23	to	to	PART
fbem-2776	170	24	prevent	prevent	VERB
fbem-2776	170	25	intrusion	intrusion	NOUN
fbem-2776	170	26	;	;	PUNCT
fbem-2776	170	27	by	by	ADP
fbem-2776	170	28	establishing	establish	VERB
fbem-2776	170	29	a	a	DET
fbem-2776	170	30	dedicated	dedicated	ADJ
fbem-2776	170	31	audit	audit	NOUN
fbem-2776	170	32	network	network	NOUN
fbem-2776	170	33	,	,	PUNCT
fbem-2776	170	34	the	the	DET
fbem-2776	170	35	data	data	NOUN
fbem-2776	170	36	center	center	NOUN
fbem-2776	170	37	of	of	ADP
fbem-2776	170	38	the	the	DET
fbem-2776	170	39	audit	audit	NOUN
fbem-2776	170	40	department	department	NOUN
fbem-2776	170	41	can	can	AUX
fbem-2776	170	42	be	be	AUX
fbem-2776	170	43	56	56	NUM
fbem-2776	170	44	connected	connect	VERB
fbem-2776	170	45	to	to	ADP
fbem-2776	170	46	the	the	DET
fbem-2776	170	47	terminals	terminal	NOUN
fbem-2776	170	48	connecting	connect	VERB
fbem-2776	170	49	the	the	DET
fbem-2776	170	50	department	department	NOUN
fbem-2776	170	51	networks	network	NOUN
fbem-2776	170	52	to	to	PART
fbem-2776	170	53	achieve	achieve	VERB
fbem-2776	170	54	fast	fast	ADJ
fbem-2776	170	55	and	and	CCONJ
fbem-2776	170	56	safe	safe	ADJ
fbem-2776	170	57	data	datum	NOUN
fbem-2776	170	58	transmission	transmission	NOUN
fbem-2776	170	59	.	.	PUNCT
fbem-2776	171	1	6.3	6.3	NUM
fbem-2776	171	2	.	.	PUNCT
fbem-2776	172	1	innovative	innovative	ADJ
fbem-2776	172	2	development	development	NOUN
fbem-2776	172	3	of	of	ADP
fbem-2776	172	4	intelligent	intelligent	ADJ
fbem-2776	172	5	remote	remote	ADJ
fbem-2776	172	6	audit	audit	NOUN
fbem-2776	172	7	tools	tool	NOUN
fbem-2776	172	8	and	and	CCONJ
fbem-2776	172	9	platforms	platform	VERB
fbem-2776	172	10	6.3.1	6.3.1	NUM
fbem-2776	172	11	.	.	PUNCT
fbem-2776	173	1	reliable	reliable	ADJ
fbem-2776	173	2	technical	technical	ADJ
fbem-2776	173	3	equipment	equipment	NOUN
fbem-2776	173	4	reliable	reliable	ADJ
fbem-2776	173	5	technical	technical	ADJ
fbem-2776	173	6	equipment	equipment	NOUN
fbem-2776	173	7	is	be	AUX
fbem-2776	173	8	the	the	DET
fbem-2776	173	9	basis	basis	NOUN
fbem-2776	173	10	of	of	ADP
fbem-2776	173	11	remote	remote	ADJ
fbem-2776	173	12	audit	audit	NOUN
fbem-2776	173	13	.	.	PUNCT
fbem-2776	174	1	on	on	ADP
fbem-2776	174	2	the	the	DET
fbem-2776	174	3	one	one	NUM
fbem-2776	174	4	hand	hand	NOUN
fbem-2776	174	5	,	,	PUNCT
fbem-2776	174	6	the	the	DET
fbem-2776	174	7	audit	audit	NOUN
fbem-2776	174	8	department	department	NOUN
fbem-2776	174	9	should	should	AUX
fbem-2776	174	10	ensure	ensure	VERB
fbem-2776	174	11	that	that	SCONJ
fbem-2776	174	12	each	each	DET
fbem-2776	174	13	auditor	auditor	NOUN
fbem-2776	174	14	has	have	VERB
fbem-2776	174	15	a	a	DET
fbem-2776	174	16	special	special	ADJ
fbem-2776	174	17	computer	computer	NOUN
fbem-2776	174	18	and	and	CCONJ
fbem-2776	174	19	applicable	applicable	ADJ
fbem-2776	174	20	software	software	NOUN
fbem-2776	174	21	,	,	PUNCT
fbem-2776	174	22	and	and	CCONJ
fbem-2776	174	23	these	these	DET
fbem-2776	174	24	equipment	equipment	NOUN
fbem-2776	174	25	should	should	AUX
fbem-2776	174	26	have	have	VERB
fbem-2776	174	27	sufficient	sufficient	ADJ
fbem-2776	174	28	performance	performance	NOUN
fbem-2776	174	29	to	to	PART
fbem-2776	174	30	ensure	ensure	VERB
fbem-2776	174	31	the	the	DET
fbem-2776	174	32	good	good	ADJ
fbem-2776	174	33	operation	operation	NOUN
fbem-2776	174	34	of	of	ADP
fbem-2776	174	35	the	the	DET
fbem-2776	174	36	system	system	NOUN
fbem-2776	174	37	and	and	CCONJ
fbem-2776	174	38	support	support	VERB
fbem-2776	174	39	the	the	DET
fbem-2776	174	40	rapid	rapid	ADJ
fbem-2776	174	41	processing	processing	NOUN
fbem-2776	174	42	of	of	ADP
fbem-2776	174	43	data	datum	NOUN
fbem-2776	174	44	,	,	PUNCT
fbem-2776	174	45	and	and	CCONJ
fbem-2776	174	46	can	can	AUX
fbem-2776	174	47	do	do	VERB
fbem-2776	174	48	a	a	DET
fbem-2776	174	49	good	good	ADJ
fbem-2776	174	50	job	job	NOUN
fbem-2776	174	51	in	in	ADP
fbem-2776	174	52	data	data	NOUN
fbem-2776	174	53	protection	protection	NOUN
fbem-2776	174	54	and	and	CCONJ
fbem-2776	174	55	virus	virus	NOUN
fbem-2776	174	56	protection	protection	NOUN
fbem-2776	174	57	.	.	PUNCT
fbem-2776	175	1	on	on	ADP
fbem-2776	175	2	the	the	DET
fbem-2776	175	3	other	other	ADJ
fbem-2776	175	4	hand	hand	NOUN
fbem-2776	175	5	,	,	PUNCT
fbem-2776	175	6	stable	stable	ADJ
fbem-2776	175	7	and	and	CCONJ
fbem-2776	175	8	secure	secure	ADJ
fbem-2776	175	9	network	network	NOUN
fbem-2776	175	10	conditions	condition	NOUN
fbem-2776	175	11	are	be	AUX
fbem-2776	175	12	required	require	VERB
fbem-2776	175	13	.	.	PUNCT
fbem-2776	176	1	remote	remote	ADJ
fbem-2776	176	2	audit	audit	NOUN
fbem-2776	176	3	needs	need	VERB
fbem-2776	176	4	to	to	PART
fbem-2776	176	5	obtain	obtain	VERB
fbem-2776	176	6	audit	audit	NOUN
fbem-2776	176	7	evidence	evidence	NOUN
fbem-2776	176	8	in	in	ADP
fbem-2776	176	9	digital	digital	ADJ
fbem-2776	176	10	form	form	NOUN
fbem-2776	176	11	through	through	ADP
fbem-2776	176	12	the	the	DET
fbem-2776	176	13	network	network	NOUN
fbem-2776	176	14	.	.	PUNCT
fbem-2776	177	1	the	the	DET
fbem-2776	177	2	instability	instability	NOUN
fbem-2776	177	3	of	of	ADP
fbem-2776	177	4	the	the	DET
fbem-2776	177	5	network	network	NOUN
fbem-2776	177	6	will	will	AUX
fbem-2776	177	7	affect	affect	VERB
fbem-2776	177	8	the	the	DET
fbem-2776	177	9	integrity	integrity	NOUN
fbem-2776	177	10	of	of	ADP
fbem-2776	177	11	the	the	DET
fbem-2776	177	12	electronic	electronic	ADJ
fbem-2776	177	13	documents	document	NOUN
fbem-2776	177	14	or	or	CCONJ
fbem-2776	177	15	data	datum	NOUN
fbem-2776	177	16	transmitted	transmit	VERB
fbem-2776	177	17	,	,	PUNCT
fbem-2776	177	18	thereby	thereby	ADV
fbem-2776	177	19	affecting	affect	VERB
fbem-2776	177	20	the	the	DET
fbem-2776	177	21	adequacy	adequacy	NOUN
fbem-2776	177	22	of	of	ADP
fbem-2776	177	23	audit	audit	NOUN
fbem-2776	177	24	evidence	evidence	NOUN
fbem-2776	177	25	;	;	PUNCT
fbem-2776	177	26	the	the	DET
fbem-2776	177	27	network	network	NOUN
fbem-2776	177	28	is	be	AUX
fbem-2776	177	29	insecure	insecure	ADJ
fbem-2776	177	30	,	,	PUNCT
fbem-2776	177	31	and	and	CCONJ
fbem-2776	177	32	electronic	electronic	ADJ
fbem-2776	177	33	documents	document	NOUN
fbem-2776	177	34	and	and	CCONJ
fbem-2776	177	35	related	relate	VERB
fbem-2776	177	36	data	datum	NOUN
fbem-2776	177	37	may	may	AUX
fbem-2776	177	38	be	be	AUX
fbem-2776	177	39	tampered	tamper	VERB
fbem-2776	177	40	with	with	ADP
fbem-2776	177	41	,	,	PUNCT
fbem-2776	177	42	which	which	PRON
fbem-2776	177	43	will	will	AUX
fbem-2776	177	44	affect	affect	VERB
fbem-2776	177	45	the	the	DET
fbem-2776	177	46	reliability	reliability	NOUN
fbem-2776	177	47	of	of	ADP
fbem-2776	177	48	audit	audit	NOUN
fbem-2776	177	49	evidence	evidence	NOUN
fbem-2776	177	50	.	.	PUNCT
fbem-2776	178	1	in	in	ADP
fbem-2776	178	2	addition	addition	NOUN
fbem-2776	178	3	,	,	PUNCT
fbem-2776	178	4	the	the	DET
fbem-2776	178	5	disclosure	disclosure	NOUN
fbem-2776	178	6	of	of	ADP
fbem-2776	178	7	data	datum	NOUN
fbem-2776	178	8	may	may	AUX
fbem-2776	178	9	cause	cause	VERB
fbem-2776	178	10	a	a	DET
fbem-2776	178	11	devastating	devastating	ADJ
fbem-2776	178	12	blow	blow	NOUN
fbem-2776	178	13	to	to	ADP
fbem-2776	178	14	the	the	DET
fbem-2776	178	15	competitiveness	competitiveness	NOUN
fbem-2776	178	16	and	and	CCONJ
fbem-2776	178	17	goodwill	goodwill	NOUN
fbem-2776	178	18	of	of	ADP
fbem-2776	178	19	the	the	DET
fbem-2776	178	20	auditee	auditee	NOUN
fbem-2776	178	21	.	.	PUNCT
fbem-2776	179	1	6.3.2	6.3.2	X
fbem-2776	179	2	.	.	PUNCT
fbem-2776	180	1	competent	competent	ADJ
fbem-2776	180	2	auditors	auditor	NOUN
fbem-2776	180	3	to	to	ADP
fbem-2776	180	4	a	a	DET
fbem-2776	180	5	large	large	ADJ
fbem-2776	180	6	extent	extent	NOUN
fbem-2776	180	7	,	,	PUNCT
fbem-2776	180	8	remote	remote	ADJ
fbem-2776	180	9	audit	audit	NOUN
fbem-2776	180	10	relies	rely	VERB
fbem-2776	180	11	on	on	ADP
fbem-2776	180	12	various	various	ADJ
fbem-2776	180	13	information	information	NOUN
fbem-2776	180	14	technologies	technology	NOUN
fbem-2776	180	15	and	and	CCONJ
fbem-2776	180	16	analysis	analysis	NOUN
fbem-2776	180	17	models	model	NOUN
fbem-2776	180	18	to	to	PART
fbem-2776	180	19	collect	collect	VERB
fbem-2776	180	20	or	or	CCONJ
fbem-2776	180	21	analyze	analyze	VERB
fbem-2776	180	22	data	datum	NOUN
fbem-2776	180	23	.	.	PUNCT
fbem-2776	181	1	in	in	ADP
fbem-2776	181	2	addition	addition	NOUN
fbem-2776	181	3	,	,	PUNCT
fbem-2776	181	4	at	at	ADP
fbem-2776	181	5	present	present	ADJ
fbem-2776	181	6	,	,	PUNCT
fbem-2776	181	7	all	all	DET
fbem-2776	181	8	units	unit	NOUN
fbem-2776	181	9	are	be	AUX
fbem-2776	181	10	strengthening	strengthen	VERB
fbem-2776	181	11	the	the	DET
fbem-2776	181	12	construction	construction	NOUN
fbem-2776	181	13	of	of	ADP
fbem-2776	181	14	information	information	NOUN
fbem-2776	181	15	platforms	platform	NOUN
fbem-2776	181	16	,	,	PUNCT
fbem-2776	181	17	and	and	CCONJ
fbem-2776	181	18	part	part	NOUN
fbem-2776	181	19	of	of	ADP
fbem-2776	181	20	the	the	DET
fbem-2776	181	21	focus	focus	NOUN
fbem-2776	181	22	of	of	ADP
fbem-2776	181	23	remote	remote	ADJ
fbem-2776	181	24	audit	audit	NOUN
fbem-2776	181	25	is	be	AUX
fbem-2776	181	26	turning	turn	VERB
fbem-2776	181	27	to	to	ADP
fbem-2776	181	28	information	information	NOUN
fbem-2776	181	29	system	system	NOUN
fbem-2776	181	30	audit	audit	NOUN
fbem-2776	181	31	,	,	PUNCT
fbem-2776	181	32	which	which	PRON
fbem-2776	181	33	requires	require	VERB
fbem-2776	181	34	auditors	auditor	NOUN
fbem-2776	181	35	to	to	PART
fbem-2776	181	36	be	be	AUX
fbem-2776	181	37	proficient	proficient	ADJ
fbem-2776	181	38	in	in	ADP
fbem-2776	181	39	using	use	VERB
fbem-2776	181	40	computers	computer	NOUN
fbem-2776	181	41	and	and	CCONJ
fbem-2776	181	42	electronic	electronic	ADJ
fbem-2776	181	43	audit	audit	NOUN
fbem-2776	181	44	systems	system	NOUN
fbem-2776	181	45	,	,	PUNCT
fbem-2776	181	46	and	and	CCONJ
fbem-2776	181	47	have	have	VERB
fbem-2776	181	48	a	a	DET
fbem-2776	181	49	certain	certain	ADJ
fbem-2776	181	50	ability	ability	NOUN
fbem-2776	181	51	to	to	PART
fbem-2776	181	52	use	use	VERB
fbem-2776	181	53	databases	database	NOUN
fbem-2776	181	54	and	and	CCONJ
fbem-2776	181	55	process	process	NOUN
fbem-2776	181	56	data	datum	NOUN
fbem-2776	181	57	,	,	PUNCT
fbem-2776	181	58	be	be	AUX
fbem-2776	181	59	able	able	ADJ
fbem-2776	181	60	to	to	PART
fbem-2776	181	61	understand	understand	VERB
fbem-2776	181	62	the	the	DET
fbem-2776	181	63	sources	source	NOUN
fbem-2776	181	64	and	and	CCONJ
fbem-2776	181	65	coping	cope	VERB
fbem-2776	181	66	methods	method	NOUN
fbem-2776	181	67	of	of	ADP
fbem-2776	181	68	information	information	NOUN
fbem-2776	181	69	technology	technology	NOUN
fbem-2776	181	70	risks	risk	NOUN
fbem-2776	181	71	,	,	PUNCT
fbem-2776	181	72	so	so	SCONJ
fbem-2776	181	73	as	as	SCONJ
fbem-2776	181	74	to	to	PART
fbem-2776	181	75	conduct	conduct	VERB
fbem-2776	181	76	efficient	efficient	ADJ
fbem-2776	181	77	data	datum	NOUN
fbem-2776	181	78	collection	collection	NOUN
fbem-2776	181	79	,	,	PUNCT
fbem-2776	181	80	processing	processing	NOUN
fbem-2776	181	81	and	and	CCONJ
fbem-2776	181	82	analysis	analysis	NOUN
fbem-2776	181	83	as	as	ADV
fbem-2776	181	84	well	well	ADV
fbem-2776	181	85	as	as	ADP
fbem-2776	181	86	relevant	relevant	ADJ
fbem-2776	181	87	interviews	interview	NOUN
fbem-2776	181	88	with	with	ADP
fbem-2776	181	89	the	the	DET
fbem-2776	181	90	help	help	NOUN
fbem-2776	181	91	of	of	ADP
fbem-2776	181	92	information	information	NOUN
fbem-2776	181	93	systems	system	NOUN
fbem-2776	181	94	and	and	CCONJ
fbem-2776	181	95	network	network	NOUN
fbem-2776	181	96	communication	communication	NOUN
fbem-2776	181	97	channels	channel	NOUN
fbem-2776	181	98	.	.	PUNCT
fbem-2776	182	1	in	in	ADP
fbem-2776	182	2	addition	addition	NOUN
fbem-2776	182	3	,	,	PUNCT
fbem-2776	182	4	auditors	auditor	NOUN
fbem-2776	182	5	should	should	AUX
fbem-2776	182	6	also	also	ADV
fbem-2776	182	7	develop	develop	VERB
fbem-2776	182	8	self	self	NOUN
fbem-2776	182	9	improvement	improvement	NOUN
fbem-2776	182	10	capabilities	capability	NOUN
fbem-2776	182	11	that	that	PRON
fbem-2776	182	12	match	match	VERB
fbem-2776	182	13	the	the	DET
fbem-2776	182	14	new	new	ADJ
fbem-2776	182	15	era	era	NOUN
fbem-2776	182	16	,	,	PUNCT
fbem-2776	182	17	explore	explore	VERB
fbem-2776	182	18	independently	independently	ADV
fbem-2776	182	19	in	in	ADP
fbem-2776	182	20	the	the	DET
fbem-2776	182	21	process	process	NOUN
fbem-2776	182	22	of	of	ADP
fbem-2776	182	23	participating	participate	VERB
fbem-2776	182	24	in	in	ADP
fbem-2776	182	25	remote	remote	ADJ
fbem-2776	182	26	audit	audit	NOUN
fbem-2776	182	27	projects	project	NOUN
fbem-2776	182	28	,	,	PUNCT
fbem-2776	182	29	and	and	CCONJ
fbem-2776	182	30	constantly	constantly	ADV
fbem-2776	182	31	master	master	VERB
fbem-2776	182	32	the	the	DET
fbem-2776	182	33	required	require	VERB
fbem-2776	182	34	professional	professional	ADJ
fbem-2776	182	35	knowledge	knowledge	NOUN
fbem-2776	182	36	and	and	CCONJ
fbem-2776	182	37	skills	skill	NOUN
fbem-2776	182	38	.	.	PUNCT
fbem-2776	183	1	6.3.3	6.3.3	X
fbem-2776	183	2	.	.	PUNCT
fbem-2776	183	3	complete	complete	ADJ
fbem-2776	183	4	information	information	NOUN
fbem-2776	183	5	system	system	NOUN
fbem-2776	183	6	remote	remote	ADJ
fbem-2776	183	7	audit	audit	NOUN
fbem-2776	183	8	needs	need	VERB
fbem-2776	183	9	to	to	PART
fbem-2776	183	10	rely	rely	VERB
fbem-2776	183	11	on	on	ADP
fbem-2776	183	12	a	a	DET
fbem-2776	183	13	complete	complete	ADJ
fbem-2776	183	14	information	information	NOUN
fbem-2776	183	15	system	system	NOUN
fbem-2776	183	16	,	,	PUNCT
fbem-2776	183	17	which	which	PRON
fbem-2776	183	18	requires	require	VERB
fbem-2776	183	19	the	the	DET
fbem-2776	183	20	auditee	auditee	NOUN
fbem-2776	183	21	to	to	PART
fbem-2776	183	22	build	build	VERB
fbem-2776	183	23	an	an	DET
fbem-2776	183	24	online	online	ADJ
fbem-2776	183	25	office	office	NOUN
fbem-2776	183	26	platform	platform	NOUN
fbem-2776	183	27	,	,	PUNCT
fbem-2776	183	28	complete	complete	ADJ
fbem-2776	183	29	business	business	NOUN
fbem-2776	183	30	and	and	CCONJ
fbem-2776	183	31	financial	financial	ADJ
fbem-2776	183	32	activities	activity	NOUN
fbem-2776	183	33	online	online	ADV
fbem-2776	183	34	,	,	PUNCT
fbem-2776	183	35	leave	leave	VERB
fbem-2776	183	36	traces	trace	NOUN
fbem-2776	183	37	and	and	CCONJ
fbem-2776	183	38	data	datum	NOUN
fbem-2776	183	39	,	,	PUNCT
fbem-2776	183	40	ensure	ensure	VERB
fbem-2776	183	41	the	the	DET
fbem-2776	183	42	continuity	continuity	NOUN
fbem-2776	183	43	and	and	CCONJ
fbem-2776	183	44	effectiveness	effectiveness	NOUN
fbem-2776	183	45	of	of	ADP
fbem-2776	183	46	data	datum	NOUN
fbem-2776	183	47	,	,	PUNCT
fbem-2776	183	48	and	and	CCONJ
fbem-2776	183	49	constantly	constantly	ADV
fbem-2776	183	50	update	update	VERB
fbem-2776	183	51	and	and	CCONJ
fbem-2776	183	52	optimize	optimize	VERB
fbem-2776	183	53	the	the	DET
fbem-2776	183	54	information	information	NOUN
fbem-2776	183	55	system	system	NOUN
fbem-2776	183	56	.	.	PUNCT
fbem-2776	184	1	in	in	ADP
fbem-2776	184	2	the	the	DET
fbem-2776	184	3	process	process	NOUN
fbem-2776	184	4	of	of	ADP
fbem-2776	184	5	updating	updating	NOUN
fbem-2776	184	6	and	and	CCONJ
fbem-2776	184	7	optimizing	optimizing	NOUN
fbem-2776	184	8	,	,	PUNCT
fbem-2776	184	9	the	the	DET
fbem-2776	184	10	auditee	auditee	NOUN
fbem-2776	184	11	needs	need	VERB
fbem-2776	184	12	to	to	PART
fbem-2776	184	13	pay	pay	VERB
fbem-2776	184	14	attention	attention	NOUN
fbem-2776	184	15	to	to	ADP
fbem-2776	184	16	the	the	DET
fbem-2776	184	17	following	following	ADJ
fbem-2776	184	18	points	point	NOUN
fbem-2776	184	19	:	:	PUNCT
fbem-2776	184	20	(	(	PUNCT
fbem-2776	184	21	1	1	X
fbem-2776	184	22	)	)	PUNCT
fbem-2776	184	23	real	real	ADJ
fbem-2776	184	24	time	time	NOUN
fbem-2776	184	25	collection	collection	NOUN
fbem-2776	184	26	of	of	ADP
fbem-2776	184	27	data	data	PROPN
fbem-2776	184	28	.	.	PUNCT
fbem-2776	185	1	in	in	ADP
fbem-2776	185	2	order	order	NOUN
fbem-2776	185	3	to	to	PART
fbem-2776	185	4	ensure	ensure	VERB
fbem-2776	185	5	the	the	DET
fbem-2776	185	6	quality	quality	NOUN
fbem-2776	185	7	and	and	CCONJ
fbem-2776	185	8	timeliness	timeliness	NOUN
fbem-2776	185	9	of	of	ADP
fbem-2776	185	10	data	datum	NOUN
fbem-2776	185	11	,	,	PUNCT
fbem-2776	185	12	data	datum	NOUN
fbem-2776	185	13	should	should	AUX
fbem-2776	185	14	be	be	AUX
fbem-2776	185	15	collected	collect	VERB
fbem-2776	185	16	immediately	immediately	ADV
fbem-2776	185	17	to	to	PART
fbem-2776	185	18	reduce	reduce	VERB
fbem-2776	185	19	the	the	DET
fbem-2776	185	20	space	space	NOUN
fbem-2776	185	21	for	for	ADP
fbem-2776	185	22	data	datum	NOUN
fbem-2776	185	23	manipulation	manipulation	NOUN
fbem-2776	185	24	.	.	PUNCT
fbem-2776	186	1	(	(	PUNCT
fbem-2776	186	2	2	2	X
fbem-2776	186	3	)	)	PUNCT
fbem-2776	186	4	correct	correct	ADJ
fbem-2776	186	5	processing	processing	NOUN
fbem-2776	186	6	of	of	ADP
fbem-2776	186	7	data	data	PROPN
fbem-2776	186	8	.	.	PUNCT
fbem-2776	187	1	from	from	ADP
fbem-2776	187	2	business	business	NOUN
fbem-2776	187	3	data	datum	NOUN
fbem-2776	187	4	generated	generate	VERB
fbem-2776	187	5	by	by	ADP
fbem-2776	187	6	specific	specific	ADJ
fbem-2776	187	7	businesses	business	NOUN
fbem-2776	187	8	to	to	ADP
fbem-2776	187	9	financial	financial	ADJ
fbem-2776	187	10	data	datum	NOUN
fbem-2776	187	11	,	,	PUNCT
fbem-2776	187	12	or	or	CCONJ
fbem-2776	187	13	even	even	ADV
fbem-2776	187	14	statistical	statistical	ADJ
fbem-2776	187	15	data	datum	NOUN
fbem-2776	187	16	,	,	PUNCT
fbem-2776	187	17	it	it	PRON
fbem-2776	187	18	is	be	AUX
fbem-2776	187	19	necessary	necessary	ADJ
fbem-2776	187	20	to	to	PART
fbem-2776	187	21	ensure	ensure	VERB
fbem-2776	187	22	that	that	SCONJ
fbem-2776	187	23	the	the	DET
fbem-2776	187	24	data	datum	NOUN
fbem-2776	187	25	will	will	AUX
fbem-2776	187	26	not	not	PART
fbem-2776	187	27	be	be	AUX
fbem-2776	187	28	distorted	distort	VERB
fbem-2776	187	29	in	in	ADP
fbem-2776	187	30	the	the	DET
fbem-2776	187	31	process	process	NOUN
fbem-2776	187	32	of	of	ADP
fbem-2776	187	33	conversion	conversion	NOUN
fbem-2776	187	34	.	.	PUNCT
fbem-2776	188	1	(	(	PUNCT
fbem-2776	188	2	3	3	X
fbem-2776	188	3	)	)	PUNCT
fbem-2776	188	4	security	security	NOUN
fbem-2776	188	5	of	of	ADP
fbem-2776	188	6	stored	store	VERB
fbem-2776	188	7	data	datum	NOUN
fbem-2776	188	8	.	.	PUNCT
fbem-2776	189	1	the	the	DET
fbem-2776	189	2	storage	storage	NOUN
fbem-2776	189	3	of	of	ADP
fbem-2776	189	4	data	datum	NOUN
fbem-2776	189	5	shall	shall	AUX
fbem-2776	189	6	be	be	AUX
fbem-2776	189	7	protected	protect	VERB
fbem-2776	189	8	from	from	ADP
fbem-2776	189	9	both	both	CCONJ
fbem-2776	189	10	physical	physical	ADJ
fbem-2776	189	11	and	and	CCONJ
fbem-2776	189	12	logical	logical	ADJ
fbem-2776	189	13	aspects	aspect	NOUN
fbem-2776	189	14	.	.	PUNCT
fbem-2776	190	1	physically	physically	ADV
fbem-2776	190	2	,	,	PUNCT
fbem-2776	190	3	it	it	PRON
fbem-2776	190	4	shall	shall	AUX
fbem-2776	190	5	be	be	AUX
fbem-2776	190	6	ensured	ensure	VERB
fbem-2776	190	7	that	that	SCONJ
fbem-2776	190	8	there	there	PRON
fbem-2776	190	9	is	be	VERB
fbem-2776	190	10	no	no	DET
fbem-2776	190	11	idle	idle	ADJ
fbem-2776	190	12	person	person	NOUN
fbem-2776	190	13	entering	enter	VERB
fbem-2776	190	14	the	the	DET
fbem-2776	190	15	database	database	NOUN
fbem-2776	190	16	location	location	NOUN
fbem-2776	190	17	.	.	PUNCT
fbem-2776	191	1	measures	measure	NOUN
fbem-2776	191	2	such	such	ADJ
fbem-2776	191	3	as	as	ADP
fbem-2776	191	4	water	water	NOUN
fbem-2776	191	5	,	,	PUNCT
fbem-2776	191	6	electricity	electricity	NOUN
fbem-2776	191	7	,	,	PUNCT
fbem-2776	191	8	fire	fire	NOUN
fbem-2776	191	9	,	,	PUNCT
fbem-2776	191	10	dust	dust	NOUN
fbem-2776	191	11	and	and	CCONJ
fbem-2776	191	12	temperature	temperature	NOUN
fbem-2776	191	13	control	control	NOUN
fbem-2776	191	14	shall	shall	AUX
fbem-2776	191	15	be	be	AUX
fbem-2776	191	16	taken	take	VERB
fbem-2776	191	17	;	;	PUNCT
fbem-2776	191	18	logically	logically	ADV
fbem-2776	191	19	,	,	PUNCT
fbem-2776	191	20	different	different	ADJ
fbem-2776	191	21	permissions	permission	NOUN
fbem-2776	191	22	should	should	AUX
fbem-2776	191	23	be	be	AUX
fbem-2776	191	24	defined	define	VERB
fbem-2776	191	25	for	for	ADP
fbem-2776	191	26	different	different	ADJ
fbem-2776	191	27	posts	post	NOUN
fbem-2776	191	28	to	to	PART
fbem-2776	191	29	ensure	ensure	VERB
fbem-2776	191	30	that	that	SCONJ
fbem-2776	191	31	visitors	visitor	NOUN
fbem-2776	191	32	to	to	ADP
fbem-2776	191	33	the	the	DET
fbem-2776	191	34	database	database	NOUN
fbem-2776	191	35	have	have	VERB
fbem-2776	191	36	compliant	compliant	ADJ
fbem-2776	191	37	permissions	permission	NOUN
fbem-2776	191	38	,	,	PUNCT
fbem-2776	191	39	that	that	SCONJ
fbem-2776	191	40	data	datum	NOUN
fbem-2776	191	41	will	will	AUX
fbem-2776	191	42	not	not	PART
fbem-2776	191	43	be	be	AUX
fbem-2776	191	44	tampered	tamper	VERB
fbem-2776	191	45	with	with	ADP
fbem-2776	191	46	and	and	CCONJ
fbem-2776	191	47	stolen	steal	VERB
fbem-2776	191	48	at	at	ADP
fbem-2776	191	49	will	will	NOUN
fbem-2776	191	50	,	,	PUNCT
fbem-2776	191	51	and	and	CCONJ
fbem-2776	191	52	that	that	SCONJ
fbem-2776	191	53	every	every	DET
fbem-2776	191	54	change	change	NOUN
fbem-2776	191	55	and	and	CCONJ
fbem-2776	191	56	download	download	NOUN
fbem-2776	191	57	of	of	ADP
fbem-2776	191	58	data	datum	NOUN
fbem-2776	191	59	will	will	AUX
fbem-2776	191	60	be	be	AUX
fbem-2776	191	61	recorded	record	VERB
fbem-2776	191	62	.	.	PUNCT
fbem-2776	192	1	6.4	6.4	NUM
fbem-2776	192	2	.	.	PUNCT
fbem-2776	193	1	use	use	VERB
fbem-2776	193	2	data	datum	NOUN
fbem-2776	193	3	capture	capture	NOUN
fbem-2776	193	4	technology	technology	NOUN
fbem-2776	193	5	to	to	PART
fbem-2776	193	6	analyze	analyze	VERB
fbem-2776	193	7	the	the	DET
fbem-2776	193	8	current	current	ADJ
fbem-2776	193	9	situation	situation	NOUN
fbem-2776	193	10	and	and	CCONJ
fbem-2776	193	11	predict	predict	VERB
fbem-2776	193	12	the	the	DET
fbem-2776	193	13	future	future	NOUN
fbem-2776	193	14	to	to	PART
fbem-2776	193	15	reduce	reduce	VERB
fbem-2776	193	16	the	the	DET
fbem-2776	193	17	loss	loss	NOUN
fbem-2776	193	18	of	of	ADP
fbem-2776	193	19	the	the	DET
fbem-2776	193	20	enterprise	enterprise	NOUN
fbem-2776	193	21	the	the	DET
fbem-2776	193	22	applications	application	NOUN
fbem-2776	193	23	of	of	ADP
fbem-2776	193	24	data	datum	NOUN
fbem-2776	193	25	mining	mining	NOUN
fbem-2776	193	26	in	in	ADP
fbem-2776	193	27	the	the	DET
fbem-2776	193	28	financial	financial	ADJ
fbem-2776	193	29	field	field	NOUN
fbem-2776	193	30	include	include	VERB
fbem-2776	193	31	investment	investment	NOUN
fbem-2776	193	32	evaluation	evaluation	NOUN
fbem-2776	193	33	and	and	CCONJ
fbem-2776	193	34	stock	stock	NOUN
fbem-2776	193	35	market	market	NOUN
fbem-2776	193	36	prediction	prediction	NOUN
fbem-2776	193	37	.	.	PUNCT
fbem-2776	194	1	because	because	SCONJ
fbem-2776	194	2	of	of	ADP
fbem-2776	194	3	the	the	DET
fbem-2776	194	4	great	great	ADJ
fbem-2776	194	5	risk	risk	NOUN
fbem-2776	194	6	of	of	ADP
fbem-2776	194	7	financial	financial	ADJ
fbem-2776	194	8	investment	investment	NOUN
fbem-2776	194	9	,	,	PUNCT
fbem-2776	194	10	it	it	PRON
fbem-2776	194	11	is	be	AUX
fbem-2776	194	12	more	more	ADV
fbem-2776	194	13	necessary	necessary	ADJ
fbem-2776	194	14	to	to	PART
fbem-2776	194	15	analyze	analyze	VERB
fbem-2776	194	16	the	the	DET
fbem-2776	194	17	relevant	relevant	ADJ
fbem-2776	194	18	data	datum	NOUN
fbem-2776	194	19	of	of	ADP
fbem-2776	194	20	various	various	ADJ
fbem-2776	194	21	investment	investment	NOUN
fbem-2776	194	22	directions	direction	NOUN
fbem-2776	194	23	in	in	ADP
fbem-2776	194	24	order	order	NOUN
fbem-2776	194	25	to	to	PART
fbem-2776	194	26	select	select	VERB
fbem-2776	194	27	the	the	DET
fbem-2776	194	28	best	good	ADJ
fbem-2776	194	29	investment	investment	NOUN
fbem-2776	194	30	direction	direction	NOUN
fbem-2776	194	31	when	when	SCONJ
fbem-2776	194	32	making	make	VERB
fbem-2776	194	33	investment	investment	NOUN
fbem-2776	194	34	decisions	decision	NOUN
fbem-2776	194	35	.	.	PUNCT
fbem-2776	195	1	managers	manager	NOUN
fbem-2776	195	2	can	can	AUX
fbem-2776	195	3	classify	classify	VERB
fbem-2776	195	4	and	and	CCONJ
fbem-2776	195	5	rate	rate	VERB
fbem-2776	195	6	customers	customer	NOUN
fbem-2776	195	7	by	by	ADP
fbem-2776	195	8	analyzing	analyze	VERB
fbem-2776	195	9	their	their	PRON
fbem-2776	195	10	repayment	repayment	NOUN
fbem-2776	195	11	ability	ability	NOUN
fbem-2776	195	12	and	and	CCONJ
fbem-2776	195	13	credit	credit	NOUN
fbem-2776	195	14	.	.	PUNCT
fbem-2776	196	1	this	this	PRON
fbem-2776	196	2	can	can	AUX
fbem-2776	196	3	reduce	reduce	VERB
fbem-2776	196	4	the	the	DET
fbem-2776	196	5	blindness	blindness	NOUN
fbem-2776	196	6	of	of	ADP
fbem-2776	196	7	lending	lending	NOUN
fbem-2776	196	8	and	and	CCONJ
fbem-2776	196	9	improve	improve	VERB
fbem-2776	196	10	the	the	DET
fbem-2776	196	11	efficiency	efficiency	NOUN
fbem-2776	196	12	of	of	ADP
fbem-2776	196	13	capital	capital	NOUN
fbem-2776	196	14	use	use	NOUN
fbem-2776	196	15	.	.	PUNCT
fbem-2776	197	1	at	at	ADP
fbem-2776	197	2	the	the	DET
fbem-2776	197	3	same	same	ADJ
fbem-2776	197	4	time	time	NOUN
fbem-2776	197	5	,	,	PUNCT
fbem-2776	197	6	we	we	PRON
fbem-2776	197	7	can	can	AUX
fbem-2776	197	8	also	also	ADV
fbem-2776	197	9	find	find	VERB
fbem-2776	197	10	the	the	DET
fbem-2776	197	11	leading	lead	VERB
fbem-2776	197	12	factors	factor	NOUN
fbem-2776	197	13	that	that	PRON
fbem-2776	197	14	play	play	VERB
fbem-2776	197	15	a	a	DET
fbem-2776	197	16	decisive	decisive	ADJ
fbem-2776	197	17	role	role	NOUN
fbem-2776	197	18	in	in	ADP
fbem-2776	197	19	repayment	repayment	NOUN
fbem-2776	197	20	,	,	PUNCT
fbem-2776	197	21	so	so	SCONJ
fbem-2776	197	22	as	as	SCONJ
fbem-2776	197	23	to	to	PART
fbem-2776	197	24	formulate	formulate	VERB
fbem-2776	197	25	corresponding	corresponding	ADJ
fbem-2776	197	26	financial	financial	ADJ
fbem-2776	197	27	policies	policy	NOUN
fbem-2776	197	28	.	.	PUNCT
fbem-2776	198	1	data	datum	NOUN
fbem-2776	198	2	mining	mining	NOUN
fbem-2776	198	3	processes	process	NOUN
fbem-2776	198	4	the	the	DET
fbem-2776	198	5	existing	exist	VERB
fbem-2776	198	6	data	datum	NOUN
fbem-2776	198	7	,	,	PUNCT
fbem-2776	198	8	finds	find	VERB
fbem-2776	198	9	the	the	DET
fbem-2776	198	10	relationship	relationship	NOUN
fbem-2776	198	11	between	between	ADP
fbem-2776	198	12	data	datum	NOUN
fbem-2776	198	13	objects	object	NOUN
fbem-2776	198	14	,	,	PUNCT
fbem-2776	198	15	and	and	CCONJ
fbem-2776	198	16	then	then	ADV
fbem-2776	198	17	uses	use	VERB
fbem-2776	198	18	the	the	DET
fbem-2776	198	19	learning	learning	NOUN
fbem-2776	198	20	pattern	pattern	NOUN
fbem-2776	198	21	to	to	PART
fbem-2776	198	22	make	make	VERB
fbem-2776	198	23	reasonable	reasonable	ADJ
fbem-2776	198	24	predictions	prediction	NOUN
fbem-2776	198	25	.	.	PUNCT
fbem-2776	199	1	6.5	6.5	NUM
fbem-2776	199	2	.	.	PUNCT
fbem-2776	199	3	use	use	VERB
fbem-2776	199	4	big	big	ADJ
fbem-2776	199	5	data	datum	NOUN
fbem-2776	199	6	to	to	PART
fbem-2776	199	7	audit	audit	VERB
fbem-2776	199	8	whether	whether	SCONJ
fbem-2776	199	9	the	the	DET
fbem-2776	199	10	government	government	NOUN
fbem-2776	199	11	's	's	PART
fbem-2776	199	12	public	public	ADJ
fbem-2776	199	13	expenditure	expenditure	NOUN
fbem-2776	199	14	is	be	AUX
fbem-2776	199	15	reasonable	reasonable	ADJ
fbem-2776	199	16	because	because	SCONJ
fbem-2776	199	17	big	big	ADJ
fbem-2776	199	18	data	datum	NOUN
fbem-2776	199	19	has	have	VERB
fbem-2776	199	20	the	the	DET
fbem-2776	199	21	characteristics	characteristic	NOUN
fbem-2776	199	22	of	of	ADP
fbem-2776	199	23	large	large	ADJ
fbem-2776	199	24	amount	amount	NOUN
fbem-2776	199	25	of	of	ADP
fbem-2776	199	26	data	datum	NOUN
fbem-2776	199	27	and	and	CCONJ
fbem-2776	199	28	fast	fast	ADJ
fbem-2776	199	29	processing	processing	NOUN
fbem-2776	199	30	speed	speed	NOUN
fbem-2776	199	31	,	,	PUNCT
fbem-2776	199	32	the	the	DET
fbem-2776	199	33	audit	audit	NOUN
fbem-2776	199	34	unit	unit	NOUN
fbem-2776	199	35	can	can	AUX
fbem-2776	199	36	use	use	VERB
fbem-2776	199	37	big	big	ADJ
fbem-2776	199	38	data	datum	NOUN
fbem-2776	199	39	and	and	CCONJ
fbem-2776	199	40	other	other	ADJ
fbem-2776	199	41	relevant	relevant	ADJ
fbem-2776	199	42	tools	tool	NOUN
fbem-2776	199	43	to	to	PART
fbem-2776	199	44	review	review	VERB
fbem-2776	199	45	the	the	DET
fbem-2776	199	46	financial	financial	ADJ
fbem-2776	199	47	expenditure	expenditure	NOUN
fbem-2776	199	48	of	of	ADP
fbem-2776	199	49	governments	government	NOUN
fbem-2776	199	50	at	at	ADP
fbem-2776	199	51	all	all	DET
fbem-2776	199	52	levels	level	NOUN
fbem-2776	199	53	,	,	PUNCT
fbem-2776	199	54	especially	especially	ADV
fbem-2776	199	55	the	the	DET
fbem-2776	199	56	government	government	NOUN
fbem-2776	199	57	's	's	PART
fbem-2776	199	58	data	datum	NOUN
fbem-2776	199	59	on	on	ADP
fbem-2776	199	60	public	public	ADJ
fbem-2776	199	61	expenditure	expenditure	NOUN
fbem-2776	199	62	,	,	PUNCT
fbem-2776	199	63	explore	explore	VERB
fbem-2776	199	64	the	the	DET
fbem-2776	199	65	percentage	percentage	NOUN
fbem-2776	199	66	of	of	ADP
fbem-2776	199	67	public	public	ADJ
fbem-2776	199	68	expenditure	expenditure	NOUN
fbem-2776	199	69	in	in	ADP
fbem-2776	199	70	all	all	DET
fbem-2776	199	71	expenditures	expenditure	NOUN
fbem-2776	199	72	to	to	PART
fbem-2776	199	73	explore	explore	VERB
fbem-2776	199	74	whether	whether	SCONJ
fbem-2776	199	75	the	the	DET
fbem-2776	199	76	government	government	NOUN
fbem-2776	199	77	has	have	AUX
fbem-2776	199	78	made	make	VERB
fbem-2776	199	79	due	due	ADJ
fbem-2776	199	80	responsibility	responsibility	NOUN
fbem-2776	199	81	to	to	ADP
fbem-2776	199	82	the	the	DET
fbem-2776	199	83	public	public	NOUN
fbem-2776	199	84	,	,	PUNCT
fbem-2776	199	85	and	and	CCONJ
fbem-2776	199	86	can	can	AUX
fbem-2776	199	87	set	set	VERB
fbem-2776	199	88	a	a	DET
fbem-2776	199	89	lower	low	ADJ
fbem-2776	199	90	limit	limit	NOUN
fbem-2776	199	91	on	on	ADP
fbem-2776	199	92	government	government	NOUN
fbem-2776	199	93	public	public	ADJ
fbem-2776	199	94	expenditure	expenditure	NOUN
fbem-2776	199	95	,	,	PUNCT
fbem-2776	199	96	when	when	SCONJ
fbem-2776	199	97	necessary	necessary	ADJ
fbem-2776	199	98	,	,	PUNCT
fbem-2776	199	99	we	we	PRON
fbem-2776	199	100	can	can	AUX
fbem-2776	199	101	spend	spend	VERB
fbem-2776	199	102	more	more	ADJ
fbem-2776	199	103	to	to	PART
fbem-2776	199	104	protect	protect	VERB
fbem-2776	199	105	the	the	DET
fbem-2776	199	106	legitimate	legitimate	ADJ
fbem-2776	199	107	rights	right	NOUN
fbem-2776	199	108	and	and	CCONJ
fbem-2776	199	109	interests	interest	NOUN
fbem-2776	199	110	of	of	ADP
fbem-2776	199	111	citizens	citizen	NOUN
fbem-2776	199	112	.	.	PUNCT
fbem-2776	200	1	by	by	ADP
fbem-2776	200	2	strengthening	strengthen	VERB
fbem-2776	200	3	the	the	DET
fbem-2776	200	4	control	control	NOUN
fbem-2776	200	5	of	of	ADP
fbem-2776	200	6	government	government	NOUN
fbem-2776	200	7	public	public	ADJ
fbem-2776	200	8	expenditure	expenditure	NOUN
fbem-2776	200	9	and	and	CCONJ
fbem-2776	200	10	combining	combine	VERB
fbem-2776	200	11	with	with	ADP
fbem-2776	200	12	the	the	DET
fbem-2776	200	13	prediction	prediction	NOUN
fbem-2776	200	14	of	of	ADP
fbem-2776	200	15	the	the	DET
fbem-2776	200	16	future	future	ADJ
fbem-2776	200	17	epidemic	epidemic	NOUN
fbem-2776	200	18	situation	situation	NOUN
fbem-2776	200	19	by	by	ADP
fbem-2776	200	20	relevant	relevant	ADJ
fbem-2776	200	21	departments	department	NOUN
fbem-2776	200	22	,	,	PUNCT
fbem-2776	200	23	we	we	PRON
fbem-2776	200	24	can	can	AUX
fbem-2776	200	25	judge	judge	VERB
fbem-2776	200	26	whether	whether	SCONJ
fbem-2776	200	27	the	the	DET
fbem-2776	200	28	government	government	NOUN
fbem-2776	200	29	can	can	AUX
fbem-2776	200	30	independently	independently	ADV
fbem-2776	200	31	face	face	VERB
fbem-2776	200	32	the	the	DET
fbem-2776	200	33	future	future	ADJ
fbem-2776	200	34	public	public	ADJ
fbem-2776	200	35	health	health	NOUN
fbem-2776	200	36	crisis	crisis	NOUN
fbem-2776	200	37	to	to	PART
fbem-2776	200	38	ensure	ensure	VERB
fbem-2776	200	39	the	the	DET
fbem-2776	200	40	life	life	NOUN
fbem-2776	200	41	safety	safety	NOUN
fbem-2776	200	42	and	and	CCONJ
fbem-2776	200	43	health	health	NOUN
fbem-2776	200	44	of	of	ADP
fbem-2776	200	45	citizens	citizen	NOUN
fbem-2776	200	46	.	.	PUNCT
fbem-2776	201	1	acknowledgment	acknowledgment	NOUN
fbem-2776	201	2	this	this	DET
fbem-2776	201	3	work	work	NOUN
fbem-2776	201	4	is	be	AUX
fbem-2776	201	5	supported	support	VERB
fbem-2776	201	6	by	by	ADP
fbem-2776	201	7	anhui	anhui	PROPN
fbem-2776	201	8	university	university	PROPN
fbem-2776	201	9	of	of	ADP
fbem-2776	201	10	finance	finance	PROPN
fbem-2776	201	11	and	and	CCONJ
fbem-2776	201	12	economics	economic	NOUN
fbem-2776	201	13	undergraduate	undergraduate	PROPN
fbem-2776	201	14	research	research	NOUN
fbem-2776	201	15	innovation	innovation	NOUN
fbem-2776	201	16	fund	fund	PROPN
fbem-2776	201	17	project	project	NOUN
fbem-2776	201	18	fund	fund	NOUN
fbem-2776	201	19	,	,	PUNCT
fbem-2776	201	20	project	project	NOUN
fbem-2776	201	21	number	number	NOUN
fbem-2776	201	22	:	:	PUNCT
fbem-2776	202	1	xsky22168	xsky22168	PROPN
fbem-2776	202	2	.	.	PUNCT
fbem-2776	203	1	references	reference	NOUN
fbem-2776	203	2	[	[	X
fbem-2776	203	3	1	1	NUM
fbem-2776	203	4	]	]	X
fbem-2776	203	5	chen	chen	PROPN
fbem-2776	203	6	wei	wei	PROPN
fbem-2776	203	7	,	,	PUNCT
fbem-2776	203	8	wally	wally	PROPN
fbem-2776	203	9	smieliauskas	smieliauskas	PROPN
fbem-2776	203	10	.	.	PUNCT
fbem-2776	204	1	research	research	NOUN
fbem-2776	204	2	on	on	ADP
fbem-2776	204	3	the	the	DET
fbem-2776	204	4	implementation	implementation	NOUN
fbem-2776	204	5	of	of	ADP
fbem-2776	204	6	online	online	ADJ
fbem-2776	204	7	audit	audit	NOUN
fbem-2776	204	8	in	in	ADP
fbem-2776	204	9	cloud	cloud	NOUN
fbem-2776	204	10	computing	compute	VERB
fbem-2776	204	11	environment	environment	NOUN
fbem-2776	205	1	[	[	X
fbem-2776	205	2	j	j	X
fbem-2776	205	3	]	]	X
fbem-2776	205	4	.	.	PUNCT
fbem-2776	206	1	audit	audit	NOUN
fbem-2776	206	2	research	research	NOUN
fbem-2776	206	3	,	,	PUNCT
fbem-2776	206	4	2012	2012	NUM
fbem-2776	206	5	(	(	PUNCT
fbem-2776	206	6	03	03	NUM
fbem-2776	206	7	):	):	PUNCT
fbem-2776	206	8	37	37	NUM
fbem-2776	206	9	-	-	SYM
fbem-2776	206	10	44	44	NUM
fbem-2776	207	1	[	[	X
fbem-2776	207	2	2	2	NUM
fbem-2776	207	3	]	]	PUNCT
fbem-2776	207	4	wang	wang	PROPN
fbem-2776	207	5	zhongxin	zhongxin	PROPN
fbem-2776	207	6	.	.	PUNCT
fbem-2776	208	1	discussion	discussion	NOUN
fbem-2776	208	2	on	on	ADP
fbem-2776	208	3	the	the	DET
fbem-2776	208	4	whole	whole	ADJ
fbem-2776	208	5	process	process	NOUN
fbem-2776	208	6	tracking	track	VERB
fbem-2776	208	7	audit	audit	NOUN
fbem-2776	208	8	method	method	NOUN
fbem-2776	208	9	of	of	ADP
fbem-2776	208	10	major	major	ADJ
fbem-2776	208	11	sudden	sudden	ADJ
fbem-2776	208	12	public	public	ADJ
fbem-2776	208	13	events	event	NOUN
fbem-2776	209	1	[	[	X
fbem-2776	209	2	j	j	X
fbem-2776	209	3	]	]	X
fbem-2776	209	4	.	.	PUNCT
fbem-2776	210	1	audit	audit	NOUN
fbem-2776	210	2	research	research	NOUN
fbem-2776	210	3	,	,	PUNCT
fbem-2776	210	4	2009	2009	NUM
fbem-2776	210	5	(	(	PUNCT
fbem-2776	210	6	06	06	NUM
fbem-2776	210	7	):	):	PUNCT
fbem-2776	210	8	3	3	NUM
fbem-2776	210	9	-	-	SYM
fbem-2776	210	10	7	7	NUM
fbem-2776	210	11	+	+	NOUN
fbem-2776	210	12	12	12	NUM
fbem-2776	210	13	[	[	SYM
fbem-2776	210	14	3	3	NUM
fbem-2776	210	15	]	]	X
fbem-2776	210	16	gao	gao	PROPN
fbem-2776	210	17	hui	hui	PROPN
fbem-2776	210	18	design	design	PROPN
fbem-2776	210	19	and	and	CCONJ
fbem-2776	210	20	research	research	NOUN
fbem-2776	210	21	of	of	ADP
fbem-2776	210	22	digital	digital	ADJ
fbem-2776	210	23	platform	platform	NOUN
fbem-2776	210	24	for	for	ADP
fbem-2776	210	25	government	government	NOUN
fbem-2776	210	26	audit	audit	NOUN
fbem-2776	210	27	based	base	VERB
fbem-2776	210	28	on	on	ADP
fbem-2776	210	29	online	online	ADJ
fbem-2776	210	30	audit	audit	NOUN
fbem-2776	211	1	[	[	X
fbem-2776	211	2	d	d	X
fbem-2776	211	3	]	]	X
fbem-2776	211	4	.	.	PUNCT
fbem-2776	212	1	nanjing	nanjing	PROPN
fbem-2776	212	2	university	university	PROPN
fbem-2776	212	3	of	of	ADP
fbem-2776	212	4	posts	post	NOUN
fbem-2776	212	5	and	and	CCONJ
fbem-2776	212	6	telecommunications	telecommunication	NOUN
fbem-2776	212	7	,	,	PUNCT
fbem-2776	212	8	2018	2018	NUM
fbem-2776	212	9	.	.	PUNCT
fbem-2776	213	1	doi	doi	NOUN
fbem-2776	213	2	:	:	PUNCT
fbem-2776	213	3	10.27251	10.27251	NUM
fbem-2776	213	4	/	/	SYM
fbem-2776	213	5	d.cnki.gnjdc.2018.000125	d.cnki.gnjdc.2018.000125	NOUN
fbem-2776	214	1	[	[	X
fbem-2776	214	2	4	4	NUM
fbem-2776	214	3	]	]	X
fbem-2776	214	4	wang	wang	PROPN
fbem-2776	214	5	gang	gang	PROPN
fbem-2776	214	6	.	.	PUNCT
fbem-2776	215	1	some	some	DET
fbem-2776	215	2	basic	basic	ADJ
fbem-2776	215	3	issues	issue	NOUN
fbem-2776	215	4	on	on	ADP
fbem-2776	215	5	online	online	ADJ
fbem-2776	215	6	auditing	auditing	NOUN
fbem-2776	216	1	[	[	X
fbem-2776	216	2	j	j	X
fbem-2776	216	3	]	]	X
fbem-2776	216	4	.	.	PUNCT
fbem-2776	217	1	modern	modern	ADJ
fbem-2776	217	2	auditing	auditing	NOUN
fbem-2776	217	3	and	and	CCONJ
fbem-2776	217	4	economy	economy	NOUN
fbem-2776	217	5	,	,	PUNCT
fbem-2776	217	6	2006	2006	NUM
fbem-2776	217	7	(	(	PUNCT
fbem-2776	217	8	02	02	NUM
fbem-2776	217	9	):	):	PUNCT
fbem-2776	217	10	22	22	NUM
fbem-2776	217	11	-	-	SYM
fbem-2776	217	12	24	24	NUM
fbem-2776	218	1	[	[	X
fbem-2776	218	2	5	5	NUM
fbem-2776	218	3	]	]	PUNCT
fbem-2776	218	4	zhu	zhu	PROPN
fbem-2776	218	5	tingxuan	tingxuan	PROPN
fbem-2776	218	6	,	,	PUNCT
fbem-2776	218	7	liu	liu	PROPN
fbem-2776	218	8	cheng	cheng	PROPN
fbem-2776	218	9	,	,	PUNCT
fbem-2776	218	10	cao	cao	PROPN
fbem-2776	218	11	mingyang	mingyang	PROPN
fbem-2776	218	12	.	.	PUNCT
fbem-2776	219	1	problems	problem	NOUN
fbem-2776	219	2	and	and	CCONJ
fbem-2776	219	3	suggestions	suggestion	NOUN
fbem-2776	219	4	of	of	ADP
fbem-2776	219	5	national	national	ADJ
fbem-2776	219	6	audit	audit	NOUN
fbem-2776	219	7	in	in	ADP
fbem-2776	219	8	public	public	ADJ
fbem-2776	219	9	emergencies	emergency	NOUN
fbem-2776	219	10	-taking	-take	VERB
fbem-2776	219	11	the	the	DET
fbem-2776	219	12	covid-19	covid-19	PROPN
fbem-2776	219	13	as	as	ADP
fbem-2776	219	14	an	an	DET
fbem-2776	219	15	example	example	NOUN
fbem-2776	220	1	[	[	X
fbem-2776	220	2	j	j	X
fbem-2776	220	3	]	]	X
fbem-2776	220	4	.	.	PUNCT
fbem-2776	221	1	audit	audit	NOUN
fbem-2776	221	2	and	and	CCONJ
fbem-2776	221	3	finance	finance	NOUN
fbem-2776	221	4	,	,	PUNCT
fbem-2776	221	5	2021	2021	NUM
fbem-2776	221	6	(	(	PUNCT
fbem-2776	221	7	01	01	NUM
fbem-2776	221	8	):	):	PUNCT
fbem-2776	221	9	59	59	NUM
fbem-2776	221	10	-	-	SYM
fbem-2776	221	11	60	60	NUM
fbem-2776	221	12	.	.	PUNCT
fbem-2776	222	1	doi	doi	NOUN
fbem-2776	222	2	:	:	PUNCT
fbem-2776	222	3	10.19419	10.19419	NUM
fbem-2776	222	4	/	/	SYM
fbem-2776	222	5	j.cnki.36	j.cnki.36	NOUN
fbem-2776	222	6	-	-	PUNCT
fbem-2776	222	7	1264	1264	NUM
fbem-2776	222	8	/	/	SYM
fbem-2776	222	9	f.2021.01.029	f.2021.01.029	NOUN
fbem-2776	222	10	57	57	NUM
fbem-2776	222	11	[	[	X
fbem-2776	222	12	6	6	NUM
fbem-2776	222	13	]	]	PUNCT
fbem-2776	222	14	research	research	NOUN
fbem-2776	222	15	group	group	NOUN
fbem-2776	222	16	of	of	ADP
fbem-2776	222	17	henan	henan	PROPN
fbem-2776	222	18	provincial	provincial	ADJ
fbem-2776	222	19	audit	audit	NOUN
fbem-2776	222	20	office	office	NOUN
fbem-2776	222	21	.	.	PUNCT
fbem-2776	223	1	research	research	NOUN
fbem-2776	223	2	on	on	ADP
fbem-2776	223	3	innovation	innovation	NOUN
fbem-2776	223	4	of	of	ADP
fbem-2776	223	5	national	national	ADJ
fbem-2776	223	6	audit	audit	PROPN
fbem-2776	223	7	business	business	NOUN
fbem-2776	223	8	organization	organization	NOUN
fbem-2776	223	9	management	management	NOUN
fbem-2776	223	10	mode	mode	NOUN
fbem-2776	223	11	under	under	ADP
fbem-2776	223	12	informatization	informatization	NOUN
fbem-2776	224	1	[	[	X
fbem-2776	224	2	j	j	X
fbem-2776	224	3	]	]	X
fbem-2776	224	4	.	.	PUNCT
fbem-2776	225	1	audit	audit	NOUN
fbem-2776	225	2	research	research	NOUN
fbem-2776	225	3	,	,	PUNCT
fbem-2776	225	4	2013	2013	NUM
fbem-2776	225	5	(	(	PUNCT
fbem-2776	225	6	02	02	NUM
fbem-2776	225	7	):	):	PUNCT
fbem-2776	225	8	3	3	NUM
fbem-2776	225	9	-	-	SYM
fbem-2776	225	10	9	9	NUM
fbem-2776	226	1	[	[	X
fbem-2776	226	2	7	7	NUM
fbem-2776	226	3	]	]	X
fbem-2776	226	4	chen	chen	PROPN
fbem-2776	226	5	wei	wei	PROPN
fbem-2776	226	6	.	.	PUNCT
fbem-2776	227	1	research	research	NOUN
fbem-2776	227	2	on	on	ADP
fbem-2776	227	3	online	online	ADJ
fbem-2776	227	4	audit	audit	NOUN
fbem-2776	227	5	risk	risk	NOUN
fbem-2776	227	6	control	control	NOUN
fbem-2776	227	7	in	in	ADP
fbem-2776	227	8	the	the	DET
fbem-2776	227	9	big	big	ADJ
fbem-2776	227	10	data	datum	NOUN
fbem-2776	227	11	environment	environment	NOUN
fbem-2776	228	1	[	[	X
fbem-2776	228	2	j	j	X
fbem-2776	228	3	]	]	X
fbem-2776	228	4	.	.	PUNCT
fbem-2776	229	1	chinese	chinese	PROPN
fbem-2776	229	2	certified	certify	VERB
fbem-2776	229	3	public	public	ADJ
fbem-2776	229	4	accountant	accountant	NOUN
fbem-2776	229	5	,	,	PUNCT
fbem-2776	229	6	2018	2018	NUM
fbem-2776	229	7	(	(	PUNCT
fbem-2776	229	8	09	09	NUM
fbem-2776	229	9	):	):	PUNCT
fbem-2776	229	10	58	58	NUM
fbem-2776	229	11	-	-	SYM
fbem-2776	229	12	63	63	NUM
fbem-2776	229	13	.	.	PUNCT
fbem-2776	230	1	doi	doi	NOUN
fbem-2776	230	2	:	:	PUNCT
fbem-2776	230	3	10.16292	10.16292	NUM
fbem-2776	230	4	/	/	SYM
fbem-2776	230	5	j.cnki.issn10096345.2018.09.010	j.cnki.issn10096345.2018.09.010	PROPN
fbem-2776	231	1	[	[	X
fbem-2776	231	2	8	8	NUM
fbem-2776	231	3	]	]	X
fbem-2776	231	4	ding	ding	NOUN
fbem-2776	231	5	shuiming	shuime	VERB
fbem-2776	231	6	research	research	NOUN
fbem-2776	231	7	on	on	ADP
fbem-2776	231	8	government	government	NOUN
fbem-2776	231	9	audit	audit	NOUN
fbem-2776	231	10	informatization	informatization	NOUN
fbem-2776	232	1	[	[	X
fbem-2776	232	2	d	d	X
fbem-2776	232	3	]	]	X
fbem-2776	232	4	.	.	PUNCT
fbem-2776	233	1	tongji	tongji	PROPN
fbem-2776	233	2	university	university	PROPN
fbem-2776	233	3	,	,	PUNCT
fbem-2776	233	4	2006	2006	NUM
fbem-2776	234	1	[	[	X
fbem-2776	234	2	9	9	NUM
fbem-2776	234	3	]	]	X
fbem-2776	234	4	liu	liu	PROPN
fbem-2776	234	5	jiayi	jiayi	PROPN
fbem-2776	234	6	.	.	PUNCT
fbem-2776	235	1	national	national	ADJ
fbem-2776	235	2	audit	audit	NOUN
fbem-2776	235	3	in	in	ADP
fbem-2776	235	4	the	the	DET
fbem-2776	235	5	process	process	NOUN
fbem-2776	235	6	of	of	ADP
fbem-2776	235	7	modernization	modernization	NOUN
fbem-2776	235	8	of	of	ADP
fbem-2776	235	9	national	national	ADJ
fbem-2776	235	10	governance	governance	NOUN
fbem-2776	235	11	:	:	PUNCT
fbem-2776	235	12	system	system	NOUN
fbem-2776	235	13	guarantee	guarantee	NOUN
fbem-2776	235	14	and	and	CCONJ
fbem-2776	235	15	practical	practical	ADJ
fbem-2776	235	16	logic	logic	NOUN
fbem-2776	236	1	[	[	X
fbem-2776	236	2	j	j	X
fbem-2776	236	3	]	]	X
fbem-2776	236	4	.	.	PUNCT
fbem-2776	237	1	china	china	PROPN
fbem-2776	237	2	social	social	PROPN
fbem-2776	237	3	sciences	sciences	PROPN
fbem-2776	237	4	,	,	PUNCT
fbem-2776	237	5	2015	2015	NUM
fbem-2776	237	6	(	(	PUNCT
fbem-2776	237	7	09	09	NUM
fbem-2776	237	8	):	):	PUNCT
fbem-2776	237	9	64	64	NUM
fbem-2776	237	10	-	-	SYM
fbem-2776	237	11	83	83	NUM
fbem-2776	237	12	+	+	NUM
fbem-2776	237	13	204	204	NUM
fbem-2776	237	14	-	-	SYM
fbem-2776	237	15	205	205	NUM
fbem-2776	237	16	[	[	X
fbem-2776	237	17	10	10	NUM
fbem-2776	237	18	]	]	X
fbem-2776	237	19	tang	tang	X
fbem-2776	237	20	dapeng	dapeng	PROPN
fbem-2776	237	21	,	,	PUNCT
fbem-2776	237	22	li	li	PROPN
fbem-2776	237	23	xinyao	xinyao	PROPN
fbem-2776	237	24	,	,	PUNCT
fbem-2776	237	25	liu	liu	PROPN
fbem-2776	237	26	yongze	yongze	PROPN
fbem-2776	237	27	,	,	PUNCT
fbem-2776	237	28	gao	gao	PROPN
fbem-2776	237	29	song	song	NOUN
fbem-2776	237	30	.	.	PUNCT
fbem-2776	238	1	the	the	DET
fbem-2776	238	2	path	path	NOUN
fbem-2776	238	3	of	of	ADP
fbem-2776	238	4	national	national	ADJ
fbem-2776	238	5	audit	audit	NOUN
fbem-2776	238	6	to	to	PART
fbem-2776	238	7	improve	improve	VERB
fbem-2776	238	8	the	the	DET
fbem-2776	238	9	internal	internal	ADJ
fbem-2776	238	10	control	control	NOUN
fbem-2776	238	11	of	of	ADP
fbem-2776	238	12	administrative	administrative	ADJ
fbem-2776	238	13	institutions	institution	NOUN
fbem-2776	239	1	[	[	X
fbem-2776	239	2	j	j	X
fbem-2776	239	3	]	]	X
fbem-2776	239	4	.	.	PUNCT
fbem-2776	240	1	audit	audit	NOUN
fbem-2776	240	2	research	research	NOUN
fbem-2776	240	3	,	,	PUNCT
fbem-2776	240	4	2015	2015	NUM
fbem-2776	240	5	(	(	PUNCT
fbem-2776	240	6	02	02	NUM
fbem-2776	240	7	):	):	PUNCT
fbem-2776	240	8	56	56	NUM
fbem-2776	240	9	-	-	SYM
fbem-2776	240	10	61	61	NUM
fbem-2776	241	1	[	[	PUNCT
fbem-2776	241	2	11	11	NUM
fbem-2776	241	3	]	]	PUNCT
fbem-2776	241	4	xia	xia	PROPN
fbem-2776	241	5	lijun	lijun	PROPN
fbem-2776	241	6	,	,	PUNCT
fbem-2776	241	7	chen	chen	PROPN
fbem-2776	241	8	hu	hu	PROPN
fbem-2776	241	9	,	,	PUNCT
fbem-2776	241	10	peng	peng	PROPN
fbem-2776	241	11	juan	juan	PROPN
fbem-2776	241	12	,	,	PUNCT
fbem-2776	241	13	wang	wang	PROPN
fbem-2776	241	14	zexia	zexia	PROPN
fbem-2776	241	15	.	.	PUNCT
fbem-2776	242	1	the	the	DET
fbem-2776	242	2	covid-19	covid-19	PROPN
fbem-2776	242	3	accelerates	accelerate	VERB
fbem-2776	242	4	the	the	DET
fbem-2776	242	5	digital	digital	ADJ
fbem-2776	242	6	transformation	transformation	NOUN
fbem-2776	242	7	of	of	ADP
fbem-2776	242	8	the	the	DET
fbem-2776	242	9	accounting	accounting	NOUN
fbem-2776	242	10	and	and	CCONJ
fbem-2776	242	11	auditing	auditing	NOUN
fbem-2776	242	12	industry	industry	NOUN
fbem-2776	243	1	[	[	X
fbem-2776	243	2	j	j	X
fbem-2776	243	3	]	]	X
fbem-2776	243	4	.	.	PUNCT
fbem-2776	244	1	china	china	PROPN
fbem-2776	244	2	management	management	PROPN
fbem-2776	244	3	accounting	accounting	NOUN
fbem-2776	244	4	,	,	PUNCT
fbem-2776	244	5	2020	2020	NUM
fbem-2776	244	6	(	(	PUNCT
fbem-2776	244	7	02	02	NUM
fbem-2776	244	8	):	):	PUNCT
fbem-2776	244	9	56	56	NUM
fbem-2776	244	10	-	-	SYM
fbem-2776	244	11	65	65	NUM
fbem-2776	245	1	[	[	X
fbem-2776	245	2	12	12	NUM
fbem-2776	245	3	]	]	X
fbem-2776	245	4	zheng	zheng	PROPN
fbem-2776	245	5	xiaorong	xiaorong	PROPN
fbem-2776	245	6	,	,	PUNCT
fbem-2776	245	7	dong	dong	PROPN
fbem-2776	245	8	xin	xin	PROPN
fbem-2776	245	9	.	.	PUNCT
fbem-2776	246	1	research	research	NOUN
fbem-2776	246	2	on	on	ADP
fbem-2776	246	3	follow	follow	VERB
fbem-2776	246	4	up	up	ADP
fbem-2776	246	5	audit	audit	NOUN
fbem-2776	246	6	of	of	ADP
fbem-2776	246	7	epidemic	epidemic	NOUN
fbem-2776	246	8	prevention	prevention	NOUN
fbem-2776	246	9	and	and	CCONJ
fbem-2776	246	10	control	control	NOUN
fbem-2776	246	11	policies	policy	NOUN
fbem-2776	246	12	[	[	X
fbem-2776	246	13	j	j	X
fbem-2776	246	14	]	]	X
fbem-2776	246	15	.	.	PUNCT
fbem-2776	247	1	monthly	monthly	ADJ
fbem-2776	247	2	journal	journal	NOUN
fbem-2776	247	3	of	of	ADP
fbem-2776	247	4	finance	finance	NOUN
fbem-2776	247	5	and	and	CCONJ
fbem-2776	247	6	accounting	accounting	NOUN
fbem-2776	247	7	,	,	PUNCT
fbem-2776	247	8	2020	2020	NUM
fbem-2776	247	9	(	(	PUNCT
fbem-2776	247	10	22	22	NUM
fbem-2776	247	11	):	):	PUNCT
fbem-2776	247	12	98	98	NUM
fbem-2776	247	13	-	-	SYM
fbem-2776	247	14	104	104	NUM
fbem-2776	247	15	.	.	PUNCT
fbem-2776	248	1	doi	doi	NOUN
fbem-2776	248	2	:	:	PUNCT
fbem-2776	248	3	10.19641	10.19641	NUM
fbem-2776	248	4	/	/	SYM
fbem-2776	248	5	j.cnki.42	j.cnki.42	NOUN
fbem-2776	248	6	-	-	PUNCT
fbem-2776	248	7	1290	1290	NUM
fbem-2776	248	8	/	/	SYM
fbem-2776	248	9	f.2020.22.013	f.2020.22.013	NOUN
fbem-2776	249	1	[	[	X
fbem-2776	249	2	13	13	NUM
fbem-2776	249	3	]	]	X
fbem-2776	249	4	cai	cai	PROPN
fbem-2776	249	5	haijing	haijing	NOUN
fbem-2776	249	6	,	,	PUNCT
fbem-2776	249	7	zhou	zhou	PROPN
fbem-2776	249	8	shi	shi	PROPN
fbem-2776	249	9	,	,	PUNCT
fbem-2776	249	10	song	song	NOUN
fbem-2776	249	11	xiayun	xiayun	PROPN
fbem-2776	249	12	.	.	PUNCT
fbem-2776	250	1	research	research	NOUN
fbem-2776	250	2	on	on	ADP
fbem-2776	250	3	the	the	DET
fbem-2776	250	4	impact	impact	NOUN
fbem-2776	250	5	of	of	ADP
fbem-2776	250	6	the	the	DET
fbem-2776	250	7	covid-19	covid-19	PROPN
fbem-2776	250	8	on	on	ADP
fbem-2776	250	9	audit	audit	NOUN
fbem-2776	250	10	quality	quality	NOUN
fbem-2776	251	1	[	[	X
fbem-2776	251	2	j	j	X
fbem-2776	251	3	]	]	X
fbem-2776	251	4	.	.	PUNCT
fbem-2776	252	1	financial	financial	ADJ
fbem-2776	252	2	management	management	NOUN
fbem-2776	252	3	research	research	NOUN
fbem-2776	252	4	,	,	PUNCT
fbem-2776	252	5	2021	2021	NUM
fbem-2776	252	6	(	(	PUNCT
fbem-2776	252	7	10	10	NUM
fbem-2776	252	8	):	):	PUNCT
fbem-2776	252	9	47	47	NUM
fbem-2776	252	10	-	-	SYM
fbem-2776	252	11	52	52	NUM
fbem-2776	253	1	[	[	X
fbem-2776	253	2	14	14	NUM
fbem-2776	253	3	]	]	X
fbem-2776	253	4	sun	sun	NOUN
fbem-2776	253	5	bowen	bowen	PROPN
fbem-2776	253	6	how	how	SCONJ
fbem-2776	253	7	to	to	PART
fbem-2776	253	8	carry	carry	VERB
fbem-2776	253	9	out	out	ADP
fbem-2776	253	10	remote	remote	ADJ
fbem-2776	253	11	audit	audit	NOUN
fbem-2776	253	12	under	under	ADP
fbem-2776	253	13	the	the	DET
fbem-2776	253	14	covid19	covid19	NOUN
fbem-2776	253	15	-taking	-take	VERB
fbem-2776	253	16	the	the	DET
fbem-2776	253	17	overseas	overseas	ADJ
fbem-2776	253	18	audit	audit	NOUN
fbem-2776	253	19	of	of	ADP
fbem-2776	253	20	state	state	NOUN
fbem-2776	253	21	-	-	PUNCT
fbem-2776	253	22	owned	own	VERB
fbem-2776	253	23	enterprise	enterprise	NOUN
fbem-2776	253	24	g	g	PROPN
fbem-2776	253	25	company	company	NOUN
fbem-2776	253	26	as	as	ADP
fbem-2776	253	27	an	an	DET
fbem-2776	253	28	example	example	NOUN
fbem-2776	254	1	[	[	X
fbem-2776	254	2	j	j	X
fbem-2776	254	3	]	]	X
fbem-2776	254	4	.	.	PUNCT
fbem-2776	255	1	china	china	PROPN
fbem-2776	255	2	internal	internal	ADJ
fbem-2776	255	3	audit	audit	PROPN
fbem-2776	255	4	,	,	PUNCT
fbem-2776	255	5	2020	2020	NUM
fbem-2776	255	6	(	(	PUNCT
fbem-2776	255	7	06	06	NUM
fbem-2776	255	8	):	):	PUNCT
fbem-2776	255	9	12	12	NUM
fbem-2776	255	10	-	-	SYM
fbem-2776	255	11	14	14	NUM
fbem-2776	255	12	.	.	PUNCT
fbem-2776	256	1	enclosure	enclosure	NOUN
fbem-2776	256	2	(	(	PUNCT
fbem-2776	256	3	1	1	NUM
fbem-2776	256	4	)	)	PUNCT
fbem-2776	256	5	questionnaire	questionnaire	NOUN
fbem-2776	256	6	1	1	NUM
fbem-2776	256	7	.	.	PUNCT
fbem-2776	257	1	what	what	PRON
fbem-2776	257	2	is	be	AUX
fbem-2776	257	3	your	your	PRON
fbem-2776	257	4	gender	gender	NOUN
fbem-2776	257	5	?	?	PUNCT
fbem-2776	258	1	[	[	X
fbem-2776	258	2	single	single	ADJ
fbem-2776	258	3	choice	choice	NOUN
fbem-2776	258	4	question	question	NOUN
fbem-2776	258	5	]	]	X
fbem-2776	258	6	○	○	ADJ
fbem-2776	258	7	male	male	ADJ
fbem-2776	258	8	○	○	ADJ
fbem-2776	258	9	female	female	ADJ
fbem-2776	258	10	2	2	NUM
fbem-2776	258	11	.	.	PUNCT
fbem-2776	259	1	what	what	PRON
fbem-2776	259	2	's	be	AUX
fbem-2776	259	3	your	your	PRON
fbem-2776	259	4	major	major	NOUN
fbem-2776	259	5	?	?	PUNCT
fbem-2776	260	1	[	[	X
fbem-2776	260	2	single	single	ADJ
fbem-2776	260	3	choice	choice	NOUN
fbem-2776	260	4	question	question	NOUN
fbem-2776	260	5	]	]	X
fbem-2776	260	6	○	○	PROPN
fbem-2776	260	7	management	management	PROPN
fbem-2776	260	8	○	○	PROPN
fbem-2776	260	9	science	science	PROPN
fbem-2776	260	10	and	and	CCONJ
fbem-2776	260	11	engineering	engineering	NOUN
fbem-2776	260	12	○	○	PROPN
fbem-2776	260	13	medical	medical	ADJ
fbem-2776	260	14	○	○	PROPN
fbem-2776	260	15	other	other	ADJ
fbem-2776	260	16	disciplines	discipline	NOUN
fbem-2776	260	17	3	3	NUM
fbem-2776	260	18	.	.	X
fbem-2776	261	1	what	what	PRON
fbem-2776	261	2	unit	unit	NOUN
fbem-2776	261	3	do	do	AUX
fbem-2776	261	4	you	you	PRON
fbem-2776	261	5	come	come	VERB
fbem-2776	261	6	from	from	ADP
fbem-2776	261	7	?	?	PUNCT
fbem-2776	262	1	[	[	X
fbem-2776	262	2	single	single	ADJ
fbem-2776	262	3	choice	choice	NOUN
fbem-2776	262	4	question	question	NOUN
fbem-2776	262	5	]	]	X
fbem-2776	262	6	○	○	PROPN
fbem-2776	262	7	firm	firm	ADJ
fbem-2776	262	8	○	○	PROPN
fbem-2776	262	9	colleges	college	NOUN
fbem-2776	262	10	and	and	CCONJ
fbem-2776	262	11	universities	university	NOUN
fbem-2776	262	12	○	○	ADJ
fbem-2776	262	13	enterprise	enterprise	NOUN
fbem-2776	262	14	○	○	PROPN
fbem-2776	262	15	public	public	ADJ
fbem-2776	262	16	institutions	institution	NOUN
fbem-2776	262	17	○	○	ADJ
fbem-2776	262	18	other	other	ADJ
fbem-2776	262	19	organizations	organization	NOUN
fbem-2776	262	20	4	4	NUM
fbem-2776	262	21	.	.	PUNCT
fbem-2776	263	1	what	what	PRON
fbem-2776	263	2	is	be	AUX
fbem-2776	263	3	your	your	PRON
fbem-2776	263	4	position	position	NOUN
fbem-2776	263	5	?	?	PUNCT
fbem-2776	264	1	[	[	X
fbem-2776	264	2	single	single	ADJ
fbem-2776	264	3	choice	choice	NOUN
fbem-2776	264	4	question	question	NOUN
fbem-2776	264	5	]	]	X
fbem-2776	264	6	○	○	ADJ
fbem-2776	264	7	senior	senior	ADJ
fbem-2776	264	8	management	management	NOUN
fbem-2776	264	9	○	○	PROPN
fbem-2776	264	10	accountants	accountant	NOUN
fbem-2776	264	11	,	,	PUNCT
fbem-2776	264	12	auditors	auditor	NOUN
fbem-2776	264	13	○	○	ADJ
fbem-2776	264	14	assistant	assistant	ADJ
fbem-2776	264	15	○	○	PROPN
fbem-2776	264	16	students	student	NOUN
fbem-2776	264	17	○	○	ADJ
fbem-2776	264	18	other	other	ADJ
fbem-2776	264	19	positions	position	NOUN
fbem-2776	264	20	5	5	NUM
fbem-2776	264	21	.	.	PUNCT
fbem-2776	264	22	do	do	AUX
fbem-2776	264	23	you	you	PRON
fbem-2776	264	24	know	know	VERB
fbem-2776	264	25	about	about	ADP
fbem-2776	264	26	online	online	ADJ
fbem-2776	264	27	audit	audit	NOUN
fbem-2776	264	28	?	?	PUNCT
fbem-2776	265	1	[	[	X
fbem-2776	265	2	single	single	ADJ
fbem-2776	265	3	choice	choice	NOUN
fbem-2776	265	4	question	question	NOUN
fbem-2776	265	5	]	]	X
fbem-2776	265	6	○	○	ADJ
fbem-2776	265	7	very	very	ADV
fbem-2776	265	8	familiar	familiar	ADJ
fbem-2776	265	9	○	○	PROPN
fbem-2776	265	10	better	well	ADV
fbem-2776	265	11	understanding	understand	VERB
fbem-2776	265	12	○	○	PROPN
fbem-2776	265	13	general	general	PROPN
fbem-2776	265	14	understanding	understanding	NOUN
fbem-2776	265	15	○	○	PROPN
fbem-2776	265	16	do	do	AUX
fbem-2776	265	17	n't	not	PART
fbem-2776	265	18	understand	understand	VERB
fbem-2776	265	19	6	6	NUM
fbem-2776	265	20	.	.	PUNCT
fbem-2776	266	1	do	do	AUX
fbem-2776	266	2	you	you	PRON
fbem-2776	266	3	think	think	VERB
fbem-2776	266	4	local	local	ADJ
fbem-2776	266	5	authorities	authority	NOUN
fbem-2776	266	6	need	need	VERB
fbem-2776	266	7	to	to	PART
fbem-2776	266	8	conduct	conduct	VERB
fbem-2776	266	9	online	online	ADJ
fbem-2776	266	10	audit	audit	NOUN
fbem-2776	266	11	network	network	NOUN
fbem-2776	266	12	audit	audit	NOUN
fbem-2776	266	13	?	?	PUNCT
fbem-2776	267	1	[	[	X
fbem-2776	267	2	single	single	ADJ
fbem-2776	267	3	choice	choice	NOUN
fbem-2776	267	4	question	question	NOUN
fbem-2776	267	5	]	]	X
fbem-2776	267	6	○	○	ADJ
fbem-2776	267	7	necessary	necessary	ADJ
fbem-2776	267	8	○	○	X
fbem-2776	267	9	not	not	PART
fbem-2776	267	10	necessary	necessary	ADJ
fbem-2776	267	11	○	○	ADJ
fbem-2776	267	12	not	not	PART
fbem-2776	267	13	important	important	ADJ
fbem-2776	267	14	7	7	NUM
fbem-2776	267	15	.	.	PUNCT
fbem-2776	267	16	do	do	AUX
fbem-2776	267	17	you	you	PRON
fbem-2776	267	18	think	think	VERB
fbem-2776	267	19	the	the	DET
fbem-2776	267	20	network	network	NOUN
fbem-2776	267	21	information	information	NOUN
fbem-2776	267	22	security	security	NOUN
fbem-2776	267	23	has	have	VERB
fbem-2776	267	24	an	an	DET
fbem-2776	267	25	impact	impact	NOUN
fbem-2776	267	26	on	on	ADP
fbem-2776	267	27	the	the	DET
fbem-2776	267	28	promotion	promotion	NOUN
fbem-2776	267	29	of	of	ADP
fbem-2776	267	30	online	online	ADJ
fbem-2776	267	31	audit	audit	NOUN
fbem-2776	267	32	?	?	PUNCT
fbem-2776	268	1	[	[	X
fbem-2776	268	2	single	single	ADJ
fbem-2776	268	3	choice	choice	NOUN
fbem-2776	268	4	question	question	NOUN
fbem-2776	268	5	]	]	X
fbem-2776	268	6	○	○	PROPN
fbem-2776	269	1	yes	yes	INTJ
fbem-2776	269	2	○	○	PROPN
fbem-2776	269	3	no	no	DET
fbem-2776	269	4	○	○	ADJ
fbem-2776	269	5	uncertain	uncertain	ADJ
fbem-2776	269	6	8	8	NUM
fbem-2776	269	7	.	.	PUNCT
fbem-2776	270	1	why	why	SCONJ
fbem-2776	270	2	do	do	AUX
fbem-2776	270	3	you	you	PRON
fbem-2776	270	4	think	think	VERB
fbem-2776	270	5	the	the	DET
fbem-2776	270	6	online	online	ADJ
fbem-2776	270	7	audit	audit	NOUN
fbem-2776	270	8	network	network	NOUN
fbem-2776	270	9	test	test	NOUN
fbem-2776	270	10	is	be	AUX
fbem-2776	270	11	not	not	PART
fbem-2776	270	12	fully	fully	ADV
fbem-2776	270	13	implemented	implement	VERB
fbem-2776	270	14	[	[	PUNCT
fbem-2776	270	15	multiple	multiple	ADJ
fbem-2776	270	16	choice	choice	NOUN
fbem-2776	270	17	questions	question	NOUN
fbem-2776	270	18	]	]	PUNCT
fbem-2776	270	19	□	□	PUNCT
fbem-2776	270	20	the	the	DET
fbem-2776	270	21	auditee	auditee	NOUN
fbem-2776	270	22	does	do	AUX
fbem-2776	270	23	not	not	PART
fbem-2776	270	24	cooperate	cooperate	VERB
fbem-2776	270	25	□	□	PUNCT
fbem-2776	270	26	equipment	equipment	NOUN
fbem-2776	270	27	,	,	PUNCT
fbem-2776	270	28	technology	technology	NOUN
fbem-2776	270	29	and	and	CCONJ
fbem-2776	270	30	other	other	ADJ
fbem-2776	270	31	reasons	reason	NOUN
fbem-2776	270	32	□	□	PUNCT
fbem-2776	270	33	difficult	difficult	ADJ
fbem-2776	270	34	to	to	PART
fbem-2776	270	35	implement	implement	VERB
fbem-2776	270	36	□	□	PUNCT
fbem-2776	270	37	high	high	ADJ
fbem-2776	270	38	execution	execution	NOUN
fbem-2776	270	39	cost	cost	NOUN
fbem-2776	270	40	□	□	PUNCT
fbem-2776	270	41	other	other	ADJ
fbem-2776	270	42	reasons	reason	NOUN
fbem-2776	270	43	9	9	NUM
fbem-2776	270	44	.	.	PUNCT
fbem-2776	271	1	what	what	PRON
fbem-2776	271	2	do	do	AUX
fbem-2776	271	3	you	you	PRON
fbem-2776	271	4	think	think	VERB
fbem-2776	271	5	are	be	AUX
fbem-2776	271	6	the	the	DET
fbem-2776	271	7	key	key	ADJ
fbem-2776	271	8	elements	element	NOUN
fbem-2776	271	9	of	of	ADP
fbem-2776	271	10	online	online	ADJ
fbem-2776	271	11	audit	audit	NOUN
fbem-2776	271	12	to	to	PART
fbem-2776	271	13	replace	replace	VERB
fbem-2776	271	14	on	on	ADP
fbem-2776	271	15	-	-	PUNCT
fbem-2776	271	16	site	site	NOUN
fbem-2776	271	17	audit	audit	NOUN
fbem-2776	271	18	[	[	X
fbem-2776	271	19	multiple	multiple	ADJ
fbem-2776	271	20	choice	choice	NOUN
fbem-2776	271	21	questions	question	NOUN
fbem-2776	271	22	]	]	PUNCT
fbem-2776	271	23	□	□	PUNCT
fbem-2776	271	24	technical	technical	ADJ
fbem-2776	271	25	conditions	condition	NOUN
fbem-2776	271	26	meet	meet	VERB
fbem-2776	271	27	□	□	PUNCT
fbem-2776	271	28	improvement	improvement	NOUN
fbem-2776	271	29	of	of	ADP
fbem-2776	271	30	standardization	standardization	NOUN
fbem-2776	271	31	□	□	PUNCT
fbem-2776	271	32	professional	professional	ADJ
fbem-2776	271	33	skills	skill	NOUN
fbem-2776	271	34	improvement	improvement	NOUN
fbem-2776	271	35	of	of	ADP
fbem-2776	271	36	auditors	auditor	NOUN
fbem-2776	271	37	□	□	PUNCT
fbem-2776	271	38	cooperation	cooperation	NOUN
fbem-2776	271	39	of	of	ADP
fbem-2776	271	40	the	the	DET
fbem-2776	271	41	auditee	auditee	NOUN
fbem-2776	271	42	□	□	PUNCT
fbem-2776	271	43	accuracy	accuracy	NOUN
fbem-2776	271	44	of	of	ADP
fbem-2776	271	45	information	information	NOUN
fbem-2776	271	46	provided	provide	VERB
fbem-2776	271	47	□	□	PUNCT
fbem-2776	271	48	others	other	NOUN
fbem-2776	271	49	10	10	NUM
fbem-2776	271	50	.	.	PUNCT
fbem-2776	272	1	what	what	PRON
fbem-2776	272	2	factors	factor	NOUN
fbem-2776	272	3	do	do	AUX
fbem-2776	272	4	you	you	PRON
fbem-2776	272	5	think	think	VERB
fbem-2776	272	6	will	will	AUX
fbem-2776	272	7	affect	affect	VERB
fbem-2776	272	8	the	the	DET
fbem-2776	272	9	development	development	NOUN
fbem-2776	272	10	of	of	ADP
fbem-2776	272	11	online	online	ADJ
fbem-2776	272	12	audit	audit	NOUN
fbem-2776	272	13	in	in	ADP
fbem-2776	272	14	the	the	DET
fbem-2776	272	15	future	future	NOUN
fbem-2776	272	16	[	[	X
fbem-2776	272	17	single	single	ADJ
fbem-2776	272	18	choice	choice	NOUN
fbem-2776	272	19	]	]	X
fbem-2776	272	20	○	○	ADJ
fbem-2776	272	21	financial	financial	ADJ
fbem-2776	272	22	support	support	NOUN
fbem-2776	272	23	can	can	AUX
fbem-2776	272	24	not	not	PART
fbem-2776	272	25	be	be	AUX
fbem-2776	272	26	guaranteed	guarantee	VERB
fbem-2776	272	27	○	○	ADJ
fbem-2776	272	28	insufficient	insufficient	ADJ
fbem-2776	272	29	technical	technical	ADJ
fbem-2776	272	30	level	level	NOUN
fbem-2776	272	31	○	○	PROPN
fbem-2776	272	32	the	the	DET
fbem-2776	272	33	development	development	NOUN
fbem-2776	272	34	of	of	ADP
fbem-2776	272	35	online	online	ADJ
fbem-2776	272	36	audit	audit	NOUN
fbem-2776	272	37	is	be	AUX
fbem-2776	272	38	not	not	PART
fbem-2776	272	39	standardized	standardize	VERB
fbem-2776	272	40	enough	enough	ADJ
fbem-2776	272	41	○	○	ADJ
fbem-2776	272	42	insufficient	insufficient	ADJ
fbem-2776	272	43	skills	skill	NOUN
fbem-2776	272	44	of	of	ADP
fbem-2776	272	45	auditors	auditor	NOUN
fbem-2776	272	46	○	○	ADJ
fbem-2776	272	47	subjective	subjective	ADJ
fbem-2776	272	48	exclusion	exclusion	NOUN
fbem-2776	272	49	of	of	ADP
fbem-2776	272	50	the	the	DET
fbem-2776	272	51	entity	entity	NOUN
fbem-2776	272	52	○	○	ADJ
fbem-2776	272	53	insufficient	insufficient	ADJ
fbem-2776	272	54	information	information	NOUN
fbem-2776	272	55	or	or	CCONJ
fbem-2776	272	56	false	false	ADJ
fbem-2776	272	57	information	information	NOUN
fbem-2776	273	1	○	○	ADJ
fbem-2776	273	2	others	other	NOUN