id	sid	tid	token	lemma	pos
fbem-29137	1	1	frontiers	frontier	NOUN
fbem-29137	1	2	in	in	ADP
fbem-29137	1	3	business	business	NOUN
fbem-29137	1	4	,	,	PUNCT
fbem-29137	1	5	economics	economic	NOUN
fbem-29137	1	6	and	and	CCONJ
fbem-29137	1	7	management	management	NOUN
fbem-29137	1	8	issn	issn	PROPN
fbem-29137	1	9	:	:	PUNCT
fbem-29137	1	10	2766	2766	NUM
fbem-29137	1	11	-	-	PUNCT
fbem-29137	1	12	824x	824x	NUM
fbem-29137	1	13	|	|	ADJ
fbem-29137	1	14	vol	vol	NOUN
fbem-29137	1	15	.	.	PROPN
fbem-29137	1	16	18	18	NUM
fbem-29137	1	17	,	,	PUNCT
fbem-29137	1	18	no	no	INTJ
fbem-29137	1	19	.	.	NOUN
fbem-29137	1	20	1	1	NUM
fbem-29137	1	21	,	,	PUNCT
fbem-29137	1	22	2025	2025	NUM
fbem-29137	1	23	51	51	NUM
fbem-29137	1	24	study	study	NOUN
fbem-29137	1	25	on	on	ADP
fbem-29137	1	26	audit	audit	NOUN
fbem-29137	1	27	quality	quality	NOUN
fbem-29137	1	28	of	of	ADP
fbem-29137	1	29	accounting	accounting	NOUN
fbem-29137	1	30	firm	firm	PROPN
fbem-29137	1	31	lina	lina	PROPN
fbem-29137	1	32	sha	sha	PROPN
fbem-29137	1	33	,	,	PUNCT
fbem-29137	1	34	guanlin	guanlin	PROPN
fbem-29137	1	35	liu	liu	PROPN
fbem-29137	1	36	*	*	PROPN
fbem-29137	1	37	graduate	graduate	PROPN
fbem-29137	1	38	university	university	PROPN
fbem-29137	1	39	of	of	ADP
fbem-29137	1	40	mongolia	mongolia	PROPN
fbem-29137	1	41	,	,	PUNCT
fbem-29137	1	42	ulaanbaatar	ulaanbaatar	PROPN
fbem-29137	1	43	,	,	PUNCT
fbem-29137	1	44	mongolia	mongolia	PROPN
fbem-29137	1	45	*	*	PUNCT
fbem-29137	1	46	corresponding	correspond	VERB
fbem-29137	1	47	author	author	NOUN
fbem-29137	1	48	:	:	PUNCT
fbem-29137	1	49	guanlin	guanlin	PROPN
fbem-29137	1	50	liu	liu	PROPN
fbem-29137	1	51	(	(	PUNCT
fbem-29137	1	52	email	email	NOUN
fbem-29137	1	53	:	:	PUNCT
fbem-29137	1	54	liuguanlin.article@foxmail.com	liuguanlin.article@foxmail.com	X
fbem-29137	1	55	)	)	PUNCT
fbem-29137	1	56	abstract	abstract	NOUN
fbem-29137	1	57	:	:	PUNCT
fbem-29137	1	58	in	in	ADP
fbem-29137	1	59	recent	recent	ADJ
fbem-29137	1	60	years	year	NOUN
fbem-29137	1	61	,	,	PUNCT
fbem-29137	1	62	a	a	DET
fbem-29137	1	63	number	number	NOUN
fbem-29137	1	64	of	of	ADP
fbem-29137	1	65	accounting	accounting	NOUN
fbem-29137	1	66	firms	firm	NOUN
fbem-29137	1	67	in	in	ADP
fbem-29137	1	68	china	china	PROPN
fbem-29137	1	69	have	have	AUX
fbem-29137	1	70	been	be	AUX
fbem-29137	1	71	punished	punish	VERB
fbem-29137	1	72	by	by	ADP
fbem-29137	1	73	the	the	DET
fbem-29137	1	74	china	china	PROPN
fbem-29137	1	75	securities	securities	PROPN
fbem-29137	1	76	regulatory	regulatory	PROPN
fbem-29137	1	77	commission	commission	PROPN
fbem-29137	1	78	and	and	CCONJ
fbem-29137	1	79	other	other	ADJ
fbem-29137	1	80	regulators	regulator	NOUN
fbem-29137	1	81	for	for	ADP
fbem-29137	1	82	failing	fail	VERB
fbem-29137	1	83	to	to	PART
fbem-29137	1	84	effectively	effectively	ADV
fbem-29137	1	85	discover	discover	VERB
fbem-29137	1	86	or	or	CCONJ
fbem-29137	1	87	expose	expose	VERB
fbem-29137	1	88	the	the	DET
fbem-29137	1	89	financial	financial	ADJ
fbem-29137	1	90	fraud	fraud	NOUN
fbem-29137	1	91	of	of	ADP
fbem-29137	1	92	listed	list	VERB
fbem-29137	1	93	companies	company	NOUN
fbem-29137	1	94	,	,	PUNCT
fbem-29137	1	95	which	which	PRON
fbem-29137	1	96	is	be	AUX
fbem-29137	1	97	undoubtedly	undoubtedly	ADV
fbem-29137	1	98	a	a	DET
fbem-29137	1	99	major	major	ADJ
fbem-29137	1	100	warning	warning	NOUN
fbem-29137	1	101	in	in	ADP
fbem-29137	1	102	terms	term	NOUN
fbem-29137	1	103	of	of	ADP
fbem-29137	1	104	audit	audit	NOUN
fbem-29137	1	105	quality	quality	NOUN
fbem-29137	1	106	.	.	PUNCT
fbem-29137	2	1	this	this	DET
fbem-29137	2	2	paper	paper	NOUN
fbem-29137	2	3	discusses	discuss	VERB
fbem-29137	2	4	the	the	DET
fbem-29137	2	5	problems	problem	NOUN
fbem-29137	2	6	and	and	CCONJ
fbem-29137	2	7	reasons	reason	NOUN
fbem-29137	2	8	of	of	ADP
fbem-29137	2	9	audit	audit	NOUN
fbem-29137	2	10	quality	quality	NOUN
fbem-29137	2	11	control	control	NOUN
fbem-29137	2	12	in	in	ADP
fbem-29137	2	13	accounting	accounting	NOUN
fbem-29137	2	14	firms	firm	NOUN
fbem-29137	2	15	,	,	PUNCT
fbem-29137	2	16	and	and	CCONJ
fbem-29137	2	17	puts	put	VERB
fbem-29137	2	18	forward	forward	ADV
fbem-29137	2	19	some	some	DET
fbem-29137	2	20	corresponding	corresponding	ADJ
fbem-29137	2	21	measures	measure	NOUN
fbem-29137	2	22	,	,	PUNCT
fbem-29137	2	23	hoping	hope	VERB
fbem-29137	2	24	to	to	PART
fbem-29137	2	25	provide	provide	VERB
fbem-29137	2	26	a	a	DET
fbem-29137	2	27	new	new	ADJ
fbem-29137	2	28	solution	solution	NOUN
fbem-29137	2	29	to	to	PART
fbem-29137	2	30	audit	audit	VERB
fbem-29137	2	31	quality	quality	NOUN
fbem-29137	2	32	control	control	NOUN
fbem-29137	2	33	in	in	ADP
fbem-29137	2	34	accounting	accounting	NOUN
fbem-29137	2	35	firms	firm	NOUN
fbem-29137	2	36	and	and	CCONJ
fbem-29137	2	37	promote	promote	VERB
fbem-29137	2	38	the	the	DET
fbem-29137	2	39	high	high	ADJ
fbem-29137	2	40	-	-	PUNCT
fbem-29137	2	41	quality	quality	NOUN
fbem-29137	2	42	development	development	NOUN
fbem-29137	2	43	of	of	ADP
fbem-29137	2	44	the	the	DET
fbem-29137	2	45	accounting	accounting	NOUN
fbem-29137	2	46	firms	firm	NOUN
fbem-29137	2	47	in	in	ADP
fbem-29137	2	48	our	our	PRON
fbem-29137	2	49	country	country	NOUN
fbem-29137	2	50	.	.	PUNCT
fbem-29137	3	1	keywords	keyword	NOUN
fbem-29137	3	2	:	:	PUNCT
fbem-29137	3	3	accounting	accounting	NOUN
fbem-29137	3	4	firm	firm	NOUN
fbem-29137	3	5	,	,	PUNCT
fbem-29137	3	6	audit	audit	NOUN
fbem-29137	3	7	quality	quality	NOUN
fbem-29137	3	8	control	control	NOUN
fbem-29137	3	9	,	,	PUNCT
fbem-29137	3	10	counterplan	counterplan	PROPN
fbem-29137	3	11	.	.	PROPN
fbem-29137	4	1	1	1	X
fbem-29137	4	2	.	.	X
fbem-29137	4	3	theoretical	theoretical	ADJ
fbem-29137	4	4	basis	basis	NOUN
fbem-29137	4	5	of	of	ADP
fbem-29137	4	6	audit	audit	NOUN
fbem-29137	4	7	quality	quality	NOUN
fbem-29137	4	8	control	control	NOUN
fbem-29137	4	9	1.1	1.1	NUM
fbem-29137	4	10	.	.	PUNCT
fbem-29137	5	1	audit	audit	NOUN
fbem-29137	5	2	quality	quality	NOUN
fbem-29137	5	3	audit	audit	NOUN
fbem-29137	5	4	quality	quality	NOUN
fbem-29137	5	5	is	be	AUX
fbem-29137	5	6	an	an	DET
fbem-29137	5	7	important	important	ADJ
fbem-29137	5	8	standard	standard	NOUN
fbem-29137	5	9	to	to	PART
fbem-29137	5	10	measure	measure	VERB
fbem-29137	5	11	the	the	DET
fbem-29137	5	12	quality	quality	NOUN
fbem-29137	5	13	of	of	ADP
fbem-29137	5	14	audit	audit	NOUN
fbem-29137	5	15	process	process	NOUN
fbem-29137	5	16	and	and	CCONJ
fbem-29137	5	17	results	result	NOUN
fbem-29137	5	18	,	,	PUNCT
fbem-29137	5	19	and	and	CCONJ
fbem-29137	5	20	its	its	PRON
fbem-29137	5	21	core	core	NOUN
fbem-29137	5	22	is	be	AUX
fbem-29137	5	23	reflected	reflect	VERB
fbem-29137	5	24	in	in	ADP
fbem-29137	5	25	the	the	DET
fbem-29137	5	26	quality	quality	NOUN
fbem-29137	5	27	of	of	ADP
fbem-29137	5	28	audit	audit	NOUN
fbem-29137	5	29	results	result	NOUN
fbem-29137	5	30	.	.	PUNCT
fbem-29137	6	1	the	the	DET
fbem-29137	6	2	level	level	NOUN
fbem-29137	6	3	of	of	ADP
fbem-29137	6	4	audit	audit	NOUN
fbem-29137	6	5	quality	quality	NOUN
fbem-29137	6	6	is	be	AUX
fbem-29137	6	7	directly	directly	ADV
fbem-29137	6	8	related	relate	VERB
fbem-29137	6	9	to	to	ADP
fbem-29137	6	10	the	the	DET
fbem-29137	6	11	smooth	smooth	ADJ
fbem-29137	6	12	realization	realization	NOUN
fbem-29137	6	13	of	of	ADP
fbem-29137	6	14	audit	audit	NOUN
fbem-29137	6	15	objectives	objective	NOUN
fbem-29137	6	16	,	,	PUNCT
fbem-29137	6	17	and	and	CCONJ
fbem-29137	6	18	also	also	ADV
fbem-29137	6	19	has	have	VERB
fbem-29137	6	20	a	a	DET
fbem-29137	6	21	direct	direct	ADJ
fbem-29137	6	22	or	or	CCONJ
fbem-29137	6	23	indirect	indirect	ADJ
fbem-29137	6	24	far	far	ADV
fbem-29137	6	25	-	-	PUNCT
fbem-29137	6	26	reaching	reach	VERB
fbem-29137	6	27	impact	impact	NOUN
fbem-29137	6	28	on	on	ADP
fbem-29137	6	29	the	the	DET
fbem-29137	6	30	development	development	NOUN
fbem-29137	6	31	and	and	CCONJ
fbem-29137	6	32	stability	stability	NOUN
fbem-29137	6	33	of	of	ADP
fbem-29137	6	34	social	social	ADJ
fbem-29137	6	35	economy	economy	NOUN
fbem-29137	6	36	.	.	PUNCT
fbem-29137	7	1	1.2	1.2	NUM
fbem-29137	7	2	.	.	PUNCT
fbem-29137	7	3	audit	audit	NOUN
fbem-29137	7	4	quality	quality	NOUN
fbem-29137	7	5	control	control	NOUN
fbem-29137	7	6	audit	audit	NOUN
fbem-29137	7	7	quality	quality	NOUN
fbem-29137	7	8	control	control	NOUN
fbem-29137	7	9	is	be	AUX
fbem-29137	7	10	a	a	DET
fbem-29137	7	11	series	series	NOUN
fbem-29137	7	12	of	of	ADP
fbem-29137	7	13	strategies	strategy	NOUN
fbem-29137	7	14	and	and	CCONJ
fbem-29137	7	15	processes	process	NOUN
fbem-29137	7	16	carefully	carefully	ADV
fbem-29137	7	17	formulated	formulate	VERB
fbem-29137	7	18	and	and	CCONJ
fbem-29137	7	19	implemented	implement	VERB
fbem-29137	7	20	by	by	ADP
fbem-29137	7	21	audit	audit	NOUN
fbem-29137	7	22	organizations	organization	NOUN
fbem-29137	7	23	and	and	CCONJ
fbem-29137	7	24	auditors	auditor	NOUN
fbem-29137	7	25	in	in	ADP
fbem-29137	7	26	order	order	NOUN
fbem-29137	7	27	to	to	PART
fbem-29137	7	28	improve	improve	VERB
fbem-29137	7	29	audit	audit	NOUN
fbem-29137	7	30	quality	quality	NOUN
fbem-29137	7	31	and	and	CCONJ
fbem-29137	7	32	efficiency	efficiency	NOUN
fbem-29137	7	33	.	.	PUNCT
fbem-29137	8	1	this	this	DET
fbem-29137	8	2	quality	quality	NOUN
fbem-29137	8	3	control	control	NOUN
fbem-29137	8	4	mechanism	mechanism	NOUN
fbem-29137	8	5	can	can	AUX
fbem-29137	8	6	not	not	PART
fbem-29137	8	7	only	only	ADV
fbem-29137	8	8	effectively	effectively	ADV
fbem-29137	8	9	reduce	reduce	VERB
fbem-29137	8	10	audit	audit	NOUN
fbem-29137	8	11	risks	risk	NOUN
fbem-29137	8	12	,	,	PUNCT
fbem-29137	8	13	but	but	CCONJ
fbem-29137	8	14	also	also	ADV
fbem-29137	8	15	promote	promote	VERB
fbem-29137	8	16	the	the	DET
fbem-29137	8	17	continuous	continuous	ADJ
fbem-29137	8	18	progress	progress	NOUN
fbem-29137	8	19	of	of	ADP
fbem-29137	8	20	audit	audit	NOUN
fbem-29137	8	21	work	work	NOUN
fbem-29137	8	22	,	,	PUNCT
fbem-29137	8	23	so	so	SCONJ
fbem-29137	8	24	that	that	SCONJ
fbem-29137	8	25	audit	audit	NOUN
fbem-29137	8	26	activities	activity	NOUN
fbem-29137	8	27	can	can	AUX
fbem-29137	8	28	flexibly	flexibly	ADV
fbem-29137	8	29	respond	respond	VERB
fbem-29137	8	30	to	to	ADP
fbem-29137	8	31	continuous	continuous	ADJ
fbem-29137	8	32	changes	change	NOUN
fbem-29137	8	33	in	in	ADP
fbem-29137	8	34	the	the	DET
fbem-29137	8	35	internal	internal	ADJ
fbem-29137	8	36	and	and	CCONJ
fbem-29137	8	37	external	external	ADJ
fbem-29137	8	38	environment	environment	NOUN
fbem-29137	8	39	of	of	ADP
fbem-29137	8	40	enterprises	enterprise	NOUN
fbem-29137	8	41	.	.	PUNCT
fbem-29137	9	1	1.3	1.3	NUM
fbem-29137	9	2	.	.	PUNCT
fbem-29137	9	3	quality	quality	NOUN
fbem-29137	9	4	control	control	NOUN
fbem-29137	9	5	at	at	ADP
fbem-29137	9	6	different	different	ADJ
fbem-29137	9	7	levels	level	NOUN
fbem-29137	9	8	and	and	CCONJ
fbem-29137	9	9	stages	stage	NOUN
fbem-29137	9	10	hierarchical	hierarchical	ADJ
fbem-29137	9	11	and	and	CCONJ
fbem-29137	9	12	phased	phase	VERB
fbem-29137	9	13	quality	quality	NOUN
fbem-29137	9	14	control	control	NOUN
fbem-29137	9	15	is	be	AUX
fbem-29137	9	16	managed	manage	VERB
fbem-29137	9	17	in	in	ADP
fbem-29137	9	18	an	an	DET
fbem-29137	9	19	orderly	orderly	ADJ
fbem-29137	9	20	manner	manner	NOUN
fbem-29137	9	21	according	accord	VERB
fbem-29137	9	22	to	to	ADP
fbem-29137	9	23	the	the	DET
fbem-29137	9	24	internal	internal	ADJ
fbem-29137	9	25	hierarchy	hierarchy	NOUN
fbem-29137	9	26	and	and	CCONJ
fbem-29137	9	27	workflow	workflow	NOUN
fbem-29137	9	28	of	of	ADP
fbem-29137	9	29	the	the	DET
fbem-29137	9	30	audit	audit	NOUN
fbem-29137	9	31	institution	institution	NOUN
fbem-29137	9	32	.	.	PUNCT
fbem-29137	10	1	generally	generally	ADV
fbem-29137	10	2	speaking	speak	VERB
fbem-29137	10	3	,	,	PUNCT
fbem-29137	10	4	the	the	DET
fbem-29137	10	5	head	head	NOUN
fbem-29137	10	6	of	of	ADP
fbem-29137	10	7	the	the	DET
fbem-29137	10	8	audit	audit	NOUN
fbem-29137	10	9	team	team	NOUN
fbem-29137	10	10	will	will	AUX
fbem-29137	10	11	first	first	ADV
fbem-29137	10	12	conduct	conduct	VERB
fbem-29137	10	13	a	a	DET
fbem-29137	10	14	review	review	NOUN
fbem-29137	10	15	to	to	PART
fbem-29137	10	16	ensure	ensure	VERB
fbem-29137	10	17	that	that	SCONJ
fbem-29137	10	18	the	the	DET
fbem-29137	10	19	audit	audit	NOUN
fbem-29137	10	20	process	process	NOUN
fbem-29137	10	21	is	be	AUX
fbem-29137	10	22	accurate	accurate	ADJ
fbem-29137	10	23	.	.	PUNCT
fbem-29137	11	1	when	when	SCONJ
fbem-29137	11	2	the	the	DET
fbem-29137	11	3	project	project	NOUN
fbem-29137	11	4	audit	audit	NOUN
fbem-29137	11	5	is	be	AUX
fbem-29137	11	6	completed	complete	VERB
fbem-29137	11	7	,	,	PUNCT
fbem-29137	11	8	all	all	DET
fbem-29137	11	9	the	the	DET
fbem-29137	11	10	data	datum	NOUN
fbem-29137	11	11	collected	collect	VERB
fbem-29137	11	12	,	,	PUNCT
fbem-29137	11	13	including	include	VERB
fbem-29137	11	14	the	the	DET
fbem-29137	11	15	audit	audit	NOUN
fbem-29137	11	16	working	work	VERB
fbem-29137	11	17	papers	paper	NOUN
fbem-29137	11	18	,	,	PUNCT
fbem-29137	11	19	will	will	AUX
fbem-29137	11	20	be	be	AUX
fbem-29137	11	21	reviewed	review	VERB
fbem-29137	11	22	by	by	ADP
fbem-29137	11	23	the	the	DET
fbem-29137	11	24	head	head	NOUN
fbem-29137	11	25	of	of	ADP
fbem-29137	11	26	the	the	DET
fbem-29137	11	27	audit	audit	NOUN
fbem-29137	11	28	practice	practice	NOUN
fbem-29137	11	29	to	to	PART
fbem-29137	11	30	ensure	ensure	VERB
fbem-29137	11	31	the	the	DET
fbem-29137	11	32	completeness	completeness	NOUN
fbem-29137	11	33	and	and	CCONJ
fbem-29137	11	34	accuracy	accuracy	NOUN
fbem-29137	11	35	of	of	ADP
fbem-29137	11	36	the	the	DET
fbem-29137	11	37	data	datum	NOUN
fbem-29137	11	38	.	.	PUNCT
fbem-29137	12	1	in	in	ADP
fbem-29137	12	2	addition	addition	NOUN
fbem-29137	12	3	,	,	PUNCT
fbem-29137	12	4	the	the	DET
fbem-29137	12	5	full	full	ADJ
fbem-29137	12	6	-	-	PUNCT
fbem-29137	12	7	time	time	NOUN
fbem-29137	12	8	review	review	NOUN
fbem-29137	12	9	agency	agency	NOUN
fbem-29137	12	10	will	will	AUX
fbem-29137	12	11	also	also	ADV
fbem-29137	12	12	conduct	conduct	VERB
fbem-29137	12	13	a	a	DET
fbem-29137	12	14	special	special	ADJ
fbem-29137	12	15	review	review	NOUN
fbem-29137	12	16	of	of	ADP
fbem-29137	12	17	the	the	DET
fbem-29137	12	18	audit	audit	NOUN
fbem-29137	12	19	results	result	VERB
fbem-29137	12	20	to	to	PART
fbem-29137	12	21	further	far	ADV
fbem-29137	12	22	improve	improve	VERB
fbem-29137	12	23	the	the	DET
fbem-29137	12	24	quality	quality	NOUN
fbem-29137	12	25	of	of	ADP
fbem-29137	12	26	the	the	DET
fbem-29137	12	27	audit	audit	NOUN
fbem-29137	12	28	.	.	PUNCT
fbem-29137	13	1	finally	finally	ADV
fbem-29137	13	2	,	,	PUNCT
fbem-29137	13	3	the	the	DET
fbem-29137	13	4	head	head	NOUN
fbem-29137	13	5	of	of	ADP
fbem-29137	13	6	the	the	DET
fbem-29137	13	7	audit	audit	NOUN
fbem-29137	13	8	institution	institution	NOUN
fbem-29137	13	9	will	will	AUX
fbem-29137	13	10	approve	approve	VERB
fbem-29137	13	11	the	the	DET
fbem-29137	13	12	complete	complete	ADJ
fbem-29137	13	13	set	set	NOUN
fbem-29137	13	14	of	of	ADP
fbem-29137	13	15	project	project	NOUN
fbem-29137	13	16	audit	audit	NOUN
fbem-29137	13	17	data	datum	NOUN
fbem-29137	13	18	to	to	PART
fbem-29137	13	19	ensure	ensure	VERB
fbem-29137	13	20	that	that	SCONJ
fbem-29137	13	21	the	the	DET
fbem-29137	13	22	entire	entire	ADJ
fbem-29137	13	23	audit	audit	NOUN
fbem-29137	13	24	process	process	NOUN
fbem-29137	13	25	meets	meet	VERB
fbem-29137	13	26	norms	norm	NOUN
fbem-29137	13	27	and	and	CCONJ
fbem-29137	13	28	standards	standard	NOUN
fbem-29137	13	29	.	.	PUNCT
fbem-29137	14	1	2	2	X
fbem-29137	14	2	.	.	X
fbem-29137	14	3	audit	audit	NOUN
fbem-29137	14	4	quality	quality	NOUN
fbem-29137	14	5	control	control	NOUN
fbem-29137	14	6	procedures	procedure	NOUN
fbem-29137	14	7	of	of	ADP
fbem-29137	14	8	accounting	accounting	NOUN
fbem-29137	14	9	firms	firm	NOUN
fbem-29137	14	10	2.1	2.1	NUM
fbem-29137	14	11	.	.	PUNCT
fbem-29137	15	1	organizational	organizational	ADJ
fbem-29137	15	2	management	management	NOUN
fbem-29137	15	3	level	level	NOUN
fbem-29137	15	4	from	from	ADP
fbem-29137	15	5	the	the	DET
fbem-29137	15	6	perspective	perspective	NOUN
fbem-29137	15	7	of	of	ADP
fbem-29137	15	8	organizational	organizational	ADJ
fbem-29137	15	9	structure	structure	NOUN
fbem-29137	15	10	,	,	PUNCT
fbem-29137	15	11	some	some	DET
fbem-29137	15	12	accountants	accountant	NOUN
fbem-29137	15	13	have	have	AUX
fbem-29137	15	14	specially	specially	ADV
fbem-29137	15	15	set	set	VERB
fbem-29137	15	16	up	up	ADP
fbem-29137	15	17	the	the	DET
fbem-29137	15	18	supervision	supervision	NOUN
fbem-29137	15	19	department	department	PROPN
fbem-29137	15	20	of	of	ADP
fbem-29137	15	21	risk	risk	NOUN
fbem-29137	15	22	management	management	NOUN
fbem-29137	15	23	and	and	CCONJ
fbem-29137	15	24	quality	quality	NOUN
fbem-29137	15	25	control	control	PROPN
fbem-29137	15	26	committee	committee	PROPN
fbem-29137	15	27	to	to	PART
fbem-29137	15	28	be	be	AUX
fbem-29137	15	29	responsible	responsible	ADJ
fbem-29137	15	30	for	for	ADP
fbem-29137	15	31	audit	audit	NOUN
fbem-29137	15	32	quality	quality	NOUN
fbem-29137	15	33	control	control	NOUN
fbem-29137	15	34	of	of	ADP
fbem-29137	15	35	the	the	DET
fbem-29137	15	36	firm	firm	NOUN
fbem-29137	15	37	.	.	PUNCT
fbem-29137	16	1	however	however	ADV
fbem-29137	16	2	,	,	PUNCT
fbem-29137	16	3	in	in	ADP
fbem-29137	16	4	fact	fact	NOUN
fbem-29137	16	5	,	,	PUNCT
fbem-29137	16	6	in	in	ADP
fbem-29137	16	7	the	the	DET
fbem-29137	16	8	actual	actual	ADJ
fbem-29137	16	9	audit	audit	NOUN
fbem-29137	16	10	process	process	NOUN
fbem-29137	16	11	,	,	PUNCT
fbem-29137	16	12	accounting	accounting	NOUN
fbem-29137	16	13	firms	firm	NOUN
fbem-29137	16	14	fail	fail	VERB
fbem-29137	16	15	to	to	PART
fbem-29137	16	16	record	record	VERB
fbem-29137	16	17	the	the	DET
fbem-29137	16	18	monitoring	monitoring	NOUN
fbem-29137	16	19	and	and	CCONJ
fbem-29137	16	20	evaluation	evaluation	NOUN
fbem-29137	16	21	process	process	NOUN
fbem-29137	16	22	in	in	ADP
fbem-29137	16	23	detail	detail	NOUN
fbem-29137	16	24	,	,	PUNCT
fbem-29137	16	25	and	and	CCONJ
fbem-29137	16	26	fail	fail	VERB
fbem-29137	16	27	to	to	PART
fbem-29137	16	28	detect	detect	VERB
fbem-29137	16	29	and	and	CCONJ
fbem-29137	16	30	deal	deal	VERB
fbem-29137	16	31	with	with	ADP
fbem-29137	16	32	the	the	DET
fbem-29137	16	33	major	major	ADJ
fbem-29137	16	34	problems	problem	NOUN
fbem-29137	16	35	that	that	PRON
fbem-29137	16	36	may	may	AUX
fbem-29137	16	37	exist	exist	VERB
fbem-29137	16	38	early	early	ADV
fbem-29137	16	39	.	.	PUNCT
fbem-29137	17	1	in	in	ADP
fbem-29137	17	2	addition	addition	NOUN
fbem-29137	17	3	,	,	PUNCT
fbem-29137	17	4	the	the	DET
fbem-29137	17	5	practice	practice	NOUN
fbem-29137	17	6	code	code	NOUN
fbem-29137	17	7	,	,	PUNCT
fbem-29137	17	8	ethics	ethic	NOUN
fbem-29137	17	9	code	code	NOUN
fbem-29137	17	10	and	and	CCONJ
fbem-29137	17	11	independence	independence	NOUN
fbem-29137	17	12	evaluation	evaluation	NOUN
fbem-29137	17	13	system	system	NOUN
fbem-29137	17	14	formulated	formulate	VERB
fbem-29137	17	15	by	by	ADP
fbem-29137	17	16	it	it	PRON
fbem-29137	17	17	are	be	AUX
fbem-29137	17	18	too	too	ADV
fbem-29137	17	19	macro	macro	ADJ
fbem-29137	17	20	,	,	PUNCT
fbem-29137	17	21	lacking	lack	VERB
fbem-29137	17	22	clear	clear	ADJ
fbem-29137	17	23	and	and	CCONJ
fbem-29137	17	24	detailed	detailed	ADJ
fbem-29137	17	25	implementation	implementation	NOUN
fbem-29137	17	26	rules	rule	NOUN
fbem-29137	17	27	.	.	PUNCT
fbem-29137	18	1	2.2	2.2	NUM
fbem-29137	18	2	.	.	PUNCT
fbem-29137	18	3	business	business	NOUN
fbem-29137	18	4	process	process	NOUN
fbem-29137	18	5	level	level	NOUN
fbem-29137	18	6	when	when	SCONJ
fbem-29137	18	7	undertaking	undertake	VERB
fbem-29137	18	8	business	business	NOUN
fbem-29137	18	9	,	,	PUNCT
fbem-29137	18	10	some	some	DET
fbem-29137	18	11	accounting	accounting	NOUN
fbem-29137	18	12	firms	firm	NOUN
fbem-29137	18	13	consider	consider	VERB
fbem-29137	18	14	whether	whether	SCONJ
fbem-29137	18	15	to	to	PART
fbem-29137	18	16	undertake	undertake	VERB
fbem-29137	18	17	audit	audit	NOUN
fbem-29137	18	18	business	business	NOUN
fbem-29137	18	19	by	by	ADP
fbem-29137	18	20	evaluating	evaluate	VERB
fbem-29137	18	21	the	the	DET
fbem-29137	18	22	audited	audit	VERB
fbem-29137	18	23	entity	entity	NOUN
fbem-29137	18	24	and	and	CCONJ
fbem-29137	18	25	the	the	DET
fbem-29137	18	26	firm	firm	NOUN
fbem-29137	18	27	itself	itself	PRON
fbem-29137	18	28	.	.	PUNCT
fbem-29137	19	1	if	if	SCONJ
fbem-29137	19	2	it	it	PRON
fbem-29137	19	3	is	be	AUX
fbem-29137	19	4	the	the	DET
fbem-29137	19	5	first	first	ADJ
fbem-29137	19	6	time	time	NOUN
fbem-29137	19	7	to	to	PART
fbem-29137	19	8	accept	accept	VERB
fbem-29137	19	9	business	business	NOUN
fbem-29137	19	10	commissioning	commissioning	NOUN
fbem-29137	19	11	,	,	PUNCT
fbem-29137	19	12	then	then	ADV
fbem-29137	19	13	we	we	PRON
fbem-29137	19	14	will	will	AUX
fbem-29137	19	15	fully	fully	ADV
fbem-29137	19	16	understand	understand	VERB
fbem-29137	19	17	the	the	DET
fbem-29137	19	18	basic	basic	ADJ
fbem-29137	19	19	situation	situation	NOUN
fbem-29137	19	20	of	of	ADP
fbem-29137	19	21	the	the	DET
fbem-29137	19	22	audited	audited	ADJ
fbem-29137	19	23	unit	unit	NOUN
fbem-29137	19	24	,	,	PUNCT
fbem-29137	19	25	the	the	DET
fbem-29137	19	26	development	development	NOUN
fbem-29137	19	27	status	status	NOUN
fbem-29137	19	28	of	of	ADP
fbem-29137	19	29	the	the	DET
fbem-29137	19	30	industry	industry	NOUN
fbem-29137	19	31	and	and	CCONJ
fbem-29137	19	32	the	the	DET
fbem-29137	19	33	specific	specific	ADJ
fbem-29137	19	34	needs	need	NOUN
fbem-29137	19	35	of	of	ADP
fbem-29137	19	36	the	the	DET
fbem-29137	19	37	industry	industry	NOUN
fbem-29137	19	38	,	,	PUNCT
fbem-29137	19	39	and	and	CCONJ
fbem-29137	19	40	communicate	communicate	VERB
fbem-29137	19	41	with	with	ADP
fbem-29137	19	42	the	the	DET
fbem-29137	19	43	former	former	ADJ
fbem-29137	19	44	cpa	cpa	NOUN
fbem-29137	19	45	in	in	ADP
fbem-29137	19	46	detail	detail	NOUN
fbem-29137	19	47	.	.	PUNCT
fbem-29137	20	1	if	if	SCONJ
fbem-29137	20	2	it	it	PRON
fbem-29137	20	3	is	be	AUX
fbem-29137	20	4	to	to	PART
fbem-29137	20	5	continue	continue	VERB
fbem-29137	20	6	to	to	PART
fbem-29137	20	7	undertake	undertake	VERB
fbem-29137	20	8	audit	audit	NOUN
fbem-29137	20	9	business	business	NOUN
fbem-29137	20	10	,	,	PUNCT
fbem-29137	20	11	then	then	ADV
fbem-29137	20	12	the	the	DET
fbem-29137	20	13	firm	firm	NOUN
fbem-29137	20	14	is	be	AUX
fbem-29137	20	15	mainly	mainly	ADV
fbem-29137	20	16	to	to	PART
fbem-29137	20	17	assess	assess	VERB
fbem-29137	20	18	whether	whether	SCONJ
fbem-29137	20	19	the	the	DET
fbem-29137	20	20	main	main	ADJ
fbem-29137	20	21	management	management	NOUN
fbem-29137	20	22	personnel	personnel	NOUN
fbem-29137	20	23	,	,	PUNCT
fbem-29137	20	24	financial	financial	ADJ
fbem-29137	20	25	status	status	NOUN
fbem-29137	20	26	,	,	PUNCT
fbem-29137	20	27	business	business	NOUN
fbem-29137	20	28	nature	nature	NOUN
fbem-29137	20	29	of	of	ADP
fbem-29137	20	30	the	the	DET
fbem-29137	20	31	audited	audit	VERB
fbem-29137	20	32	unit	unit	NOUN
fbem-29137	20	33	has	have	AUX
fbem-29137	20	34	significantly	significantly	ADV
fbem-29137	20	35	changed	change	VERB
fbem-29137	20	36	,	,	PUNCT
fbem-29137	20	37	and	and	CCONJ
fbem-29137	20	38	whether	whether	SCONJ
fbem-29137	20	39	there	there	PRON
fbem-29137	20	40	is	be	VERB
fbem-29137	20	41	any	any	DET
fbem-29137	20	42	major	major	ADJ
fbem-29137	20	43	litigation	litigation	NOUN
fbem-29137	20	44	matters	matter	NOUN
fbem-29137	20	45	.	.	PUNCT
fbem-29137	21	1	when	when	SCONJ
fbem-29137	21	2	developing	develop	VERB
fbem-29137	21	3	the	the	DET
fbem-29137	21	4	audit	audit	NOUN
fbem-29137	21	5	plan	plan	NOUN
fbem-29137	21	6	,	,	PUNCT
fbem-29137	21	7	the	the	DET
fbem-29137	21	8	risk	risk	NOUN
fbem-29137	21	9	assessment	assessment	NOUN
fbem-29137	21	10	method	method	NOUN
fbem-29137	21	11	should	should	AUX
fbem-29137	21	12	be	be	AUX
fbem-29137	21	13	used	use	VERB
fbem-29137	21	14	to	to	PART
fbem-29137	21	15	clarify	clarify	VERB
fbem-29137	21	16	the	the	DET
fbem-29137	21	17	focus	focus	NOUN
fbem-29137	21	18	.	.	PUNCT
fbem-29137	22	1	the	the	DET
fbem-29137	22	2	first	first	ADJ
fbem-29137	22	3	is	be	AUX
fbem-29137	22	4	to	to	PART
fbem-29137	22	5	identify	identify	VERB
fbem-29137	22	6	the	the	DET
fbem-29137	22	7	risk	risk	NOUN
fbem-29137	22	8	of	of	ADP
fbem-29137	22	9	material	material	NOUN
fbem-29137	22	10	misstatement	misstatement	NOUN
fbem-29137	22	11	that	that	PRON
fbem-29137	22	12	may	may	AUX
fbem-29137	22	13	occur	occur	VERB
fbem-29137	22	14	in	in	ADP
fbem-29137	22	15	the	the	DET
fbem-29137	22	16	audited	audited	ADJ
fbem-29137	22	17	entity	entity	NOUN
fbem-29137	22	18	.	.	PUNCT
fbem-29137	23	1	the	the	DET
fbem-29137	23	2	firm	firm	NOUN
fbem-29137	23	3	will	will	AUX
fbem-29137	23	4	dispatch	dispatch	VERB
fbem-29137	23	5	accountants	accountant	NOUN
fbem-29137	23	6	with	with	ADP
fbem-29137	23	7	relevant	relevant	ADJ
fbem-29137	23	8	industry	industry	NOUN
fbem-29137	23	9	background	background	NOUN
fbem-29137	23	10	and	and	CCONJ
fbem-29137	23	11	professional	professional	ADJ
fbem-29137	23	12	qualifications	qualification	NOUN
fbem-29137	23	13	to	to	PART
fbem-29137	23	14	provide	provide	VERB
fbem-29137	23	15	audit	audit	NOUN
fbem-29137	23	16	services	service	NOUN
fbem-29137	23	17	for	for	ADP
fbem-29137	23	18	the	the	DET
fbem-29137	23	19	audited	audit	VERB
fbem-29137	23	20	entity	entity	NOUN
fbem-29137	23	21	according	accord	VERB
fbem-29137	23	22	to	to	ADP
fbem-29137	23	23	its	its	PRON
fbem-29137	23	24	own	own	ADJ
fbem-29137	23	25	business	business	NOUN
fbem-29137	23	26	conditions	condition	NOUN
fbem-29137	23	27	and	and	CCONJ
fbem-29137	23	28	the	the	DET
fbem-29137	23	29	different	different	ADJ
fbem-29137	23	30	fields	field	NOUN
fbem-29137	23	31	in	in	ADP
fbem-29137	23	32	which	which	PRON
fbem-29137	23	33	the	the	DET
fbem-29137	23	34	audited	audit	VERB
fbem-29137	23	35	entity	entity	NOUN
fbem-29137	23	36	is	be	AUX
fbem-29137	23	37	engaged	engage	VERB
fbem-29137	23	38	.	.	PUNCT
fbem-29137	24	1	we	we	PRON
fbem-29137	24	2	will	will	AUX
fbem-29137	24	3	seek	seek	VERB
fbem-29137	24	4	relevant	relevant	ADJ
fbem-29137	24	5	third	third	ADJ
fbem-29137	24	6	-	-	PUNCT
fbem-29137	24	7	party	party	NOUN
fbem-29137	24	8	professionals	professional	NOUN
fbem-29137	24	9	who	who	PRON
fbem-29137	24	10	have	have	VERB
fbem-29137	24	11	no	no	DET
fbem-29137	24	12	special	special	ADJ
fbem-29137	24	13	relationship	relationship	NOUN
fbem-29137	24	14	with	with	ADP
fbem-29137	24	15	the	the	DET
fbem-29137	24	16	firm	firm	NOUN
fbem-29137	24	17	and	and	CCONJ
fbem-29137	24	18	the	the	DET
fbem-29137	24	19	audited	audited	ADJ
fbem-29137	24	20	unit	unit	NOUN
fbem-29137	24	21	to	to	PART
fbem-29137	24	22	provide	provide	VERB
fbem-29137	24	23	information	information	NOUN
fbem-29137	24	24	support	support	NOUN
fbem-29137	24	25	;	;	PUNCT
fbem-29137	24	26	secondly	secondly	ADV
fbem-29137	24	27	,	,	PUNCT
fbem-29137	24	28	according	accord	VERB
fbem-29137	24	29	to	to	ADP
fbem-29137	24	30	the	the	DET
fbem-29137	24	31	actual	actual	ADJ
fbem-29137	24	32	operation	operation	NOUN
fbem-29137	24	33	of	of	ADP
fbem-29137	24	34	the	the	DET
fbem-29137	24	35	audited	audited	ADJ
fbem-29137	24	36	unit	unit	NOUN
fbem-29137	24	37	,	,	PUNCT
fbem-29137	24	38	the	the	DET
fbem-29137	24	39	overall	overall	ADJ
fbem-29137	24	40	strategy	strategy	NOUN
fbem-29137	24	41	and	and	CCONJ
fbem-29137	24	42	specific	specific	ADJ
fbem-29137	24	43	audit	audit	NOUN
fbem-29137	24	44	plan	plan	NOUN
fbem-29137	24	45	suitable	suitable	ADJ
fbem-29137	24	46	for	for	ADP
fbem-29137	24	47	the	the	DET
fbem-29137	24	48	client	client	NOUN
fbem-29137	24	49	are	be	AUX
fbem-29137	24	50	formulated	formulate	VERB
fbem-29137	24	51	to	to	PART
fbem-29137	24	52	make	make	VERB
fbem-29137	24	53	it	it	PRON
fbem-29137	24	54	smoothly	smoothly	ADV
fbem-29137	24	55	in	in	ADP
fbem-29137	24	56	the	the	DET
fbem-29137	24	57	implementation	implementation	NOUN
fbem-29137	24	58	process	process	NOUN
fbem-29137	24	59	;	;	PUNCT
fbem-29137	24	60	finally	finally	ADV
fbem-29137	24	61	,	,	PUNCT
fbem-29137	24	62	the	the	DET
fbem-29137	24	63	importance	importance	NOUN
fbem-29137	24	64	level	level	NOUN
fbem-29137	24	65	of	of	ADP
fbem-29137	24	66	the	the	DET
fbem-29137	24	67	financial	financial	ADJ
fbem-29137	24	68	statement	statement	NOUN
fbem-29137	24	69	level	level	NOUN
fbem-29137	24	70	is	be	AUX
fbem-29137	24	71	preliminarily	preliminarily	ADV
fbem-29137	24	72	determined	determine	VERB
fbem-29137	24	73	,	,	PUNCT
fbem-29137	24	74	the	the	DET
fbem-29137	24	75	internal	internal	ADJ
fbem-29137	24	76	control	control	NOUN
fbem-29137	24	77	of	of	ADP
fbem-29137	24	78	the	the	DET
fbem-29137	24	79	audited	audit	VERB
fbem-29137	24	80	unit	unit	NOUN
fbem-29137	24	81	is	be	AUX
fbem-29137	24	82	evaluated	evaluate	VERB
fbem-29137	24	83	,	,	PUNCT
fbem-29137	24	84	and	and	CCONJ
fbem-29137	24	85	then	then	ADV
fbem-29137	24	86	in	in	ADP
fbem-29137	24	87	order	order	NOUN
fbem-29137	24	88	to	to	PART
fbem-29137	24	89	avoid	avoid	VERB
fbem-29137	24	90	major	major	ADJ
fbem-29137	24	91	errors	error	NOUN
fbem-29137	24	92	or	or	CCONJ
fbem-29137	24	93	omissions	omission	NOUN
fbem-29137	24	94	in	in	ADP
fbem-29137	24	95	the	the	DET
fbem-29137	24	96	financial	financial	ADJ
fbem-29137	24	97	report	report	NOUN
fbem-29137	24	98	,	,	PUNCT
fbem-29137	24	99	inappropriate	inappropriate	ADJ
fbem-29137	24	100	audit	audit	NOUN
fbem-29137	24	101	opinions	opinion	NOUN
fbem-29137	24	102	are	be	AUX
fbem-29137	24	103	issued	issue	VERB
fbem-29137	24	104	after	after	ADP
fbem-29137	24	105	audit	audit	NOUN
fbem-29137	24	106	,	,	PUNCT
fbem-29137	24	107	and	and	CCONJ
fbem-29137	24	108	audit	audit	NOUN
fbem-29137	24	109	risks	risk	NOUN
fbem-29137	24	110	are	be	AUX
fbem-29137	24	111	comprehensively	comprehensively	ADV
fbem-29137	24	112	analyzed	analyze	VERB
fbem-29137	24	113	and	and	CCONJ
fbem-29137	24	114	controlled	control	VERB
fbem-29137	24	115	to	to	PART
fbem-29137	24	116	ensure	ensure	VERB
fbem-29137	24	117	the	the	DET
fbem-29137	24	118	quality	quality	NOUN
fbem-29137	24	119	of	of	ADP
fbem-29137	24	120	practice	practice	NOUN
fbem-29137	24	121	.	.	PUNCT
fbem-29137	25	1	quality	quality	NOUN
fbem-29137	25	2	control	control	NOUN
fbem-29137	25	3	is	be	AUX
fbem-29137	25	4	achieved	achieve	VERB
fbem-29137	25	5	through	through	ADP
fbem-29137	25	6	supervision	supervision	NOUN
fbem-29137	25	7	and	and	CCONJ
fbem-29137	25	8	guidance	guidance	NOUN
fbem-29137	25	9	when	when	SCONJ
fbem-29137	25	10	auditing	audit	VERB
fbem-29137	25	11	.	.	PUNCT
fbem-29137	26	1	first	first	ADV
fbem-29137	26	2	of	of	ADP
fbem-29137	26	3	all	all	PRON
fbem-29137	26	4	,	,	PUNCT
fbem-29137	26	5	the	the	DET
fbem-29137	26	6	auditor	auditor	NOUN
fbem-29137	26	7	will	will	AUX
fbem-29137	26	8	conduct	conduct	VERB
fbem-29137	26	9	compliance	compliance	NOUN
fbem-29137	26	10	tests	test	NOUN
fbem-29137	26	11	and	and	CCONJ
fbem-29137	26	12	substantive	substantive	ADJ
fbem-29137	26	13	tests	test	NOUN
fbem-29137	26	14	on	on	ADP
fbem-29137	26	15	the	the	DET
fbem-29137	26	16	audit	audit	NOUN
fbem-29137	26	17	procedure	procedure	NOUN
fbem-29137	26	18	,	,	PUNCT
fbem-29137	26	19	aiming	aim	VERB
fbem-29137	26	20	to	to	PART
fbem-29137	26	21	verify	verify	VERB
fbem-29137	26	22	the	the	DET
fbem-29137	26	23	effectiveness	effectiveness	NOUN
fbem-29137	26	24	of	of	ADP
fbem-29137	26	25	its	its	PRON
fbem-29137	26	26	design	design	NOUN
fbem-29137	26	27	and	and	CCONJ
fbem-29137	26	28	execution	execution	NOUN
fbem-29137	26	29	,	,	PUNCT
fbem-29137	26	30	52	52	NUM
fbem-29137	26	31	and	and	CCONJ
fbem-29137	26	32	confirm	confirm	VERB
fbem-29137	26	33	the	the	DET
fbem-29137	26	34	accuracy	accuracy	NOUN
fbem-29137	26	35	of	of	ADP
fbem-29137	26	36	the	the	DET
fbem-29137	26	37	amounts	amount	NOUN
fbem-29137	26	38	in	in	ADP
fbem-29137	26	39	the	the	DET
fbem-29137	26	40	accounting	accounting	NOUN
fbem-29137	26	41	statements	statement	NOUN
fbem-29137	26	42	of	of	ADP
fbem-29137	26	43	the	the	DET
fbem-29137	26	44	audited	audit	VERB
fbem-29137	26	45	entity	entity	NOUN
fbem-29137	26	46	.	.	PUNCT
fbem-29137	27	1	at	at	ADP
fbem-29137	27	2	the	the	DET
fbem-29137	27	3	same	same	ADJ
fbem-29137	27	4	time	time	NOUN
fbem-29137	27	5	,	,	PUNCT
fbem-29137	27	6	through	through	ADP
fbem-29137	27	7	these	these	DET
fbem-29137	27	8	tests	test	NOUN
fbem-29137	27	9	,	,	PUNCT
fbem-29137	27	10	we	we	PRON
fbem-29137	27	11	can	can	AUX
fbem-29137	27	12	also	also	ADV
fbem-29137	27	13	determine	determine	VERB
fbem-29137	27	14	whether	whether	SCONJ
fbem-29137	27	15	there	there	PRON
fbem-29137	27	16	is	be	VERB
fbem-29137	27	17	a	a	DET
fbem-29137	27	18	potential	potential	ADJ
fbem-29137	27	19	risk	risk	NOUN
fbem-29137	27	20	of	of	ADP
fbem-29137	27	21	fraud	fraud	NOUN
fbem-29137	27	22	in	in	ADP
fbem-29137	27	23	the	the	DET
fbem-29137	27	24	enterprise	enterprise	NOUN
fbem-29137	27	25	,	,	PUNCT
fbem-29137	27	26	and	and	CCONJ
fbem-29137	27	27	identify	identify	VERB
fbem-29137	27	28	whether	whether	SCONJ
fbem-29137	27	29	there	there	PRON
fbem-29137	27	30	are	be	VERB
fbem-29137	27	31	abnormal	abnormal	ADJ
fbem-29137	27	32	transactions	transaction	NOUN
fbem-29137	27	33	or	or	CCONJ
fbem-29137	27	34	frequent	frequent	ADJ
fbem-29137	27	35	related	related	ADJ
fbem-29137	27	36	parties	party	NOUN
fbem-29137	27	37	.	.	PUNCT
fbem-29137	28	1	upon	upon	SCONJ
fbem-29137	28	2	completion	completion	NOUN
fbem-29137	28	3	of	of	ADP
fbem-29137	28	4	these	these	DET
fbem-29137	28	5	tests	test	NOUN
fbem-29137	28	6	,	,	PUNCT
fbem-29137	28	7	the	the	DET
fbem-29137	28	8	project	project	NOUN
fbem-29137	28	9	manager	manager	NOUN
fbem-29137	28	10	will	will	AUX
fbem-29137	28	11	review	review	VERB
fbem-29137	28	12	the	the	DET
fbem-29137	28	13	audit	audit	NOUN
fbem-29137	28	14	workpapers	workpaper	NOUN
fbem-29137	28	15	produced	produce	VERB
fbem-29137	28	16	by	by	ADP
fbem-29137	28	17	their	their	PRON
fbem-29137	28	18	subordinate	subordinate	ADJ
fbem-29137	28	19	auditors	auditor	NOUN
fbem-29137	28	20	to	to	PART
fbem-29137	28	21	ensure	ensure	VERB
fbem-29137	28	22	their	their	PRON
fbem-29137	28	23	quality	quality	NOUN
fbem-29137	28	24	and	and	CCONJ
fbem-29137	28	25	accuracy	accuracy	NOUN
fbem-29137	28	26	.	.	PUNCT
fbem-29137	29	1	in	in	ADP
fbem-29137	29	2	the	the	DET
fbem-29137	29	3	completion	completion	NOUN
fbem-29137	29	4	stage	stage	NOUN
fbem-29137	29	5	of	of	ADP
fbem-29137	29	6	audit	audit	NOUN
fbem-29137	29	7	business	business	NOUN
fbem-29137	29	8	,	,	PUNCT
fbem-29137	29	9	the	the	DET
fbem-29137	29	10	three	three	NUM
fbem-29137	29	11	-	-	PUNCT
fbem-29137	29	12	level	level	NOUN
fbem-29137	29	13	review	review	NOUN
fbem-29137	29	14	system	system	NOUN
fbem-29137	29	15	is	be	AUX
fbem-29137	29	16	implemented	implement	VERB
fbem-29137	29	17	and	and	CCONJ
fbem-29137	29	18	applied	apply	VERB
fbem-29137	29	19	to	to	ADP
fbem-29137	29	20	the	the	DET
fbem-29137	29	21	last	last	ADJ
fbem-29137	29	22	stage	stage	NOUN
fbem-29137	29	23	of	of	ADP
fbem-29137	29	24	the	the	DET
fbem-29137	29	25	hierarchical	hierarchical	ADJ
fbem-29137	29	26	and	and	CCONJ
fbem-29137	29	27	phased	phased	ADJ
fbem-29137	29	28	control	control	NOUN
fbem-29137	29	29	method	method	NOUN
fbem-29137	29	30	-the	-the	DET
fbem-29137	29	31	completion	completion	NOUN
fbem-29137	29	32	stage	stage	NOUN
fbem-29137	29	33	.	.	PUNCT
fbem-29137	30	1	the	the	DET
fbem-29137	30	2	completed	complete	VERB
fbem-29137	30	3	work	work	NOUN
fbem-29137	30	4	is	be	AUX
fbem-29137	30	5	reviewed	review	VERB
fbem-29137	30	6	purposefully	purposefully	ADV
fbem-29137	30	7	and	and	CCONJ
fbem-29137	30	8	targeted	target	VERB
fbem-29137	30	9	to	to	PART
fbem-29137	30	10	find	find	VERB
fbem-29137	30	11	out	out	ADP
fbem-29137	30	12	the	the	DET
fbem-29137	30	13	existing	exist	VERB
fbem-29137	30	14	problem	problem	NOUN
fbem-29137	30	15	factors	factor	NOUN
fbem-29137	30	16	and	and	CCONJ
fbem-29137	30	17	repair	repair	VERB
fbem-29137	30	18	and	and	CCONJ
fbem-29137	30	19	improve	improve	VERB
fbem-29137	30	20	them	they	PRON
fbem-29137	30	21	,	,	PUNCT
fbem-29137	30	22	so	so	SCONJ
fbem-29137	30	23	as	as	SCONJ
fbem-29137	30	24	to	to	PART
fbem-29137	30	25	achieve	achieve	VERB
fbem-29137	30	26	effective	effective	ADJ
fbem-29137	30	27	control	control	NOUN
fbem-29137	30	28	over	over	ADP
fbem-29137	30	29	audit	audit	NOUN
fbem-29137	30	30	work	work	NOUN
fbem-29137	30	31	.	.	PUNCT
fbem-29137	31	1	2.3	2.3	NUM
fbem-29137	31	2	.	.	PUNCT
fbem-29137	31	3	employee	employee	NOUN
fbem-29137	31	4	management	management	NOUN
fbem-29137	31	5	level	level	NOUN
fbem-29137	31	6	accounting	accounting	NOUN
fbem-29137	31	7	firms	firm	NOUN
fbem-29137	31	8	adopt	adopt	VERB
fbem-29137	31	9	incentive	incentive	NOUN
fbem-29137	31	10	mechanism	mechanism	NOUN
fbem-29137	31	11	,	,	PUNCT
fbem-29137	31	12	implement	implement	VERB
fbem-29137	31	13	strict	strict	ADJ
fbem-29137	31	14	reward	reward	NOUN
fbem-29137	31	15	and	and	CCONJ
fbem-29137	31	16	punishment	punishment	NOUN
fbem-29137	31	17	system	system	NOUN
fbem-29137	31	18	,	,	PUNCT
fbem-29137	31	19	and	and	CCONJ
fbem-29137	31	20	make	make	VERB
fbem-29137	31	21	clear	clear	ADJ
fbem-29137	31	22	the	the	DET
fbem-29137	31	23	work	work	NOUN
fbem-29137	31	24	responsibilities	responsibility	NOUN
fbem-29137	31	25	of	of	ADP
fbem-29137	31	26	each	each	DET
fbem-29137	31	27	staff	staff	NOUN
fbem-29137	31	28	member	member	NOUN
fbem-29137	31	29	.	.	PUNCT
fbem-29137	32	1	however	however	ADV
fbem-29137	32	2	,	,	PUNCT
fbem-29137	32	3	at	at	ADP
fbem-29137	32	4	present	present	ADJ
fbem-29137	32	5	,	,	PUNCT
fbem-29137	32	6	some	some	DET
fbem-29137	32	7	accounting	accounting	NOUN
fbem-29137	32	8	firms	firm	NOUN
fbem-29137	32	9	have	have	AUX
fbem-29137	32	10	not	not	PART
fbem-29137	32	11	yet	yet	ADV
fbem-29137	32	12	perfected	perfect	VERB
fbem-29137	32	13	the	the	DET
fbem-29137	32	14	scientific	scientific	ADJ
fbem-29137	32	15	corporate	corporate	ADJ
fbem-29137	32	16	culture	culture	NOUN
fbem-29137	32	17	management	management	NOUN
fbem-29137	32	18	system	system	NOUN
fbem-29137	32	19	,	,	PUNCT
fbem-29137	32	20	responsibility	responsibility	NOUN
fbem-29137	32	21	allocation	allocation	NOUN
fbem-29137	32	22	system	system	NOUN
fbem-29137	32	23	and	and	CCONJ
fbem-29137	32	24	employee	employee	NOUN
fbem-29137	32	25	work	work	NOUN
fbem-29137	32	26	flow	flow	NOUN
fbem-29137	32	27	,	,	PUNCT
fbem-29137	32	28	resulting	result	VERB
fbem-29137	32	29	in	in	ADP
fbem-29137	32	30	the	the	DET
fbem-29137	32	31	lack	lack	NOUN
fbem-29137	32	32	of	of	ADP
fbem-29137	32	33	basic	basic	ADJ
fbem-29137	32	34	work	work	NOUN
fbem-29137	32	35	guidance	guidance	NOUN
fbem-29137	32	36	for	for	ADP
fbem-29137	32	37	some	some	DET
fbem-29137	32	38	employees	employee	NOUN
fbem-29137	32	39	,	,	PUNCT
fbem-29137	32	40	which	which	PRON
fbem-29137	32	41	often	often	ADV
fbem-29137	32	42	leads	lead	VERB
fbem-29137	32	43	to	to	ADP
fbem-29137	32	44	a	a	DET
fbem-29137	32	45	series	series	NOUN
fbem-29137	32	46	of	of	ADP
fbem-29137	32	47	problems	problem	NOUN
fbem-29137	32	48	,	,	PUNCT
fbem-29137	32	49	affecting	affect	VERB
fbem-29137	32	50	the	the	DET
fbem-29137	32	51	smooth	smooth	ADJ
fbem-29137	32	52	progress	progress	NOUN
fbem-29137	32	53	of	of	ADP
fbem-29137	32	54	some	some	DET
fbem-29137	32	55	projects	project	NOUN
fbem-29137	32	56	.	.	PUNCT
fbem-29137	33	1	3	3	X
fbem-29137	33	2	.	.	X
fbem-29137	33	3	problems	problem	NOUN
fbem-29137	33	4	existing	exist	VERB
fbem-29137	33	5	in	in	ADP
fbem-29137	33	6	audit	audit	NOUN
fbem-29137	33	7	quality	quality	NOUN
fbem-29137	33	8	control	control	NOUN
fbem-29137	33	9	of	of	ADP
fbem-29137	33	10	accounting	accounting	NOUN
fbem-29137	33	11	firms	firm	NOUN
fbem-29137	33	12	3.1	3.1	NUM
fbem-29137	33	13	.	.	PUNCT
fbem-29137	33	14	failure	failure	NOUN
fbem-29137	33	15	to	to	PART
fbem-29137	33	16	maintain	maintain	VERB
fbem-29137	33	17	reasonable	reasonable	ADJ
fbem-29137	33	18	professional	professional	ADJ
fbem-29137	33	19	suspicion	suspicion	NOUN
fbem-29137	33	20	some	some	DET
fbem-29137	33	21	accounting	accounting	NOUN
fbem-29137	33	22	firms	firm	NOUN
fbem-29137	33	23	do	do	AUX
fbem-29137	33	24	not	not	PART
fbem-29137	33	25	fully	fully	ADV
fbem-29137	33	26	understand	understand	VERB
fbem-29137	33	27	the	the	DET
fbem-29137	33	28	internal	internal	ADJ
fbem-29137	33	29	environment	environment	NOUN
fbem-29137	33	30	of	of	ADP
fbem-29137	33	31	the	the	DET
fbem-29137	33	32	audited	audit	VERB
fbem-29137	33	33	entity	entity	NOUN
fbem-29137	33	34	,	,	PUNCT
fbem-29137	33	35	which	which	PRON
fbem-29137	33	36	makes	make	VERB
fbem-29137	33	37	it	it	PRON
fbem-29137	33	38	difficult	difficult	ADJ
fbem-29137	33	39	for	for	SCONJ
fbem-29137	33	40	certified	certify	VERB
fbem-29137	33	41	public	public	ADJ
fbem-29137	33	42	accountants	accountant	NOUN
fbem-29137	33	43	to	to	PART
fbem-29137	33	44	obtain	obtain	VERB
fbem-29137	33	45	sufficient	sufficient	ADJ
fbem-29137	33	46	and	and	CCONJ
fbem-29137	33	47	appropriate	appropriate	ADJ
fbem-29137	33	48	audit	audit	NOUN
fbem-29137	33	49	evidence	evidence	NOUN
fbem-29137	33	50	in	in	ADP
fbem-29137	33	51	the	the	DET
fbem-29137	33	52	audit	audit	NOUN
fbem-29137	33	53	process	process	NOUN
fbem-29137	33	54	.	.	PUNCT
fbem-29137	34	1	this	this	DET
fbem-29137	34	2	lack	lack	NOUN
fbem-29137	34	3	of	of	ADP
fbem-29137	34	4	understanding	understanding	NOUN
fbem-29137	34	5	directly	directly	ADV
fbem-29137	34	6	affects	affect	VERB
fbem-29137	34	7	the	the	DET
fbem-29137	34	8	design	design	NOUN
fbem-29137	34	9	and	and	CCONJ
fbem-29137	34	10	implementation	implementation	NOUN
fbem-29137	34	11	of	of	ADP
fbem-29137	34	12	audit	audit	NOUN
fbem-29137	34	13	procedures	procedure	NOUN
fbem-29137	34	14	by	by	ADP
fbem-29137	34	15	certified	certify	VERB
fbem-29137	34	16	public	public	ADJ
fbem-29137	34	17	accountants	accountant	NOUN
fbem-29137	34	18	and	and	CCONJ
fbem-29137	34	19	limits	limit	VERB
fbem-29137	34	20	the	the	DET
fbem-29137	34	21	finiteness	finiteness	NOUN
fbem-29137	34	22	of	of	ADP
fbem-29137	34	23	audit	audit	NOUN
fbem-29137	34	24	work	work	NOUN
fbem-29137	34	25	.	.	PUNCT
fbem-29137	35	1	ultimately	ultimately	ADV
fbem-29137	35	2	,	,	PUNCT
fbem-29137	35	3	this	this	DET
fbem-29137	35	4	limitation	limitation	NOUN
fbem-29137	35	5	led	lead	VERB
fbem-29137	35	6	to	to	ADP
fbem-29137	35	7	the	the	DET
fbem-29137	35	8	failure	failure	NOUN
fbem-29137	35	9	of	of	ADP
fbem-29137	35	10	the	the	DET
fbem-29137	35	11	audit	audit	NOUN
fbem-29137	35	12	.	.	PUNCT
fbem-29137	36	1	3.2	3.2	NUM
fbem-29137	36	2	.	.	PUNCT
fbem-29137	37	1	full	full	ADJ
fbem-29137	37	2	control	control	NOUN
fbem-29137	37	3	is	be	AUX
fbem-29137	37	4	not	not	PART
fbem-29137	37	5	maintained	maintain	VERB
fbem-29137	37	6	during	during	ADP
fbem-29137	37	7	the	the	DET
fbem-29137	37	8	audit	audit	NOUN
fbem-29137	37	9	auditors	auditor	NOUN
fbem-29137	37	10	should	should	AUX
fbem-29137	37	11	maintain	maintain	VERB
fbem-29137	37	12	a	a	DET
fbem-29137	37	13	high	high	ADJ
fbem-29137	37	14	awareness	awareness	NOUN
fbem-29137	37	15	of	of	ADP
fbem-29137	37	16	quality	quality	NOUN
fbem-29137	37	17	control	control	NOUN
fbem-29137	37	18	in	in	ADP
fbem-29137	37	19	the	the	DET
fbem-29137	37	20	audit	audit	NOUN
fbem-29137	37	21	process	process	NOUN
fbem-29137	37	22	,	,	PUNCT
fbem-29137	37	23	because	because	SCONJ
fbem-29137	37	24	audit	audit	NOUN
fbem-29137	37	25	quality	quality	NOUN
fbem-29137	37	26	control	control	NOUN
fbem-29137	37	27	is	be	AUX
fbem-29137	37	28	the	the	DET
fbem-29137	37	29	guarantee	guarantee	NOUN
fbem-29137	37	30	of	of	ADP
fbem-29137	37	31	the	the	DET
fbem-29137	37	32	final	final	ADJ
fbem-29137	37	33	completion	completion	NOUN
fbem-29137	37	34	of	of	ADP
fbem-29137	37	35	the	the	DET
fbem-29137	37	36	audit	audit	NOUN
fbem-29137	37	37	work	work	NOUN
fbem-29137	37	38	,	,	PUNCT
fbem-29137	37	39	and	and	CCONJ
fbem-29137	37	40	it	it	PRON
fbem-29137	37	41	runs	run	VERB
fbem-29137	37	42	through	through	ADP
fbem-29137	37	43	the	the	DET
fbem-29137	37	44	entire	entire	ADJ
fbem-29137	37	45	process	process	NOUN
fbem-29137	37	46	of	of	ADP
fbem-29137	37	47	the	the	DET
fbem-29137	37	48	audit	audit	NOUN
fbem-29137	37	49	work	work	NOUN
fbem-29137	37	50	.	.	PUNCT
fbem-29137	38	1	however	however	ADV
fbem-29137	38	2	,	,	PUNCT
fbem-29137	38	3	in	in	ADP
fbem-29137	38	4	the	the	DET
fbem-29137	38	5	audit	audit	NOUN
fbem-29137	38	6	process	process	NOUN
fbem-29137	38	7	of	of	ADP
fbem-29137	38	8	some	some	DET
fbem-29137	38	9	accounting	accounting	NOUN
fbem-29137	38	10	firms	firm	NOUN
fbem-29137	38	11	,	,	PUNCT
fbem-29137	38	12	certified	certify	VERB
fbem-29137	38	13	public	public	ADJ
fbem-29137	38	14	accountants	accountant	NOUN
fbem-29137	38	15	did	do	AUX
fbem-29137	38	16	not	not	PART
fbem-29137	38	17	personally	personally	ADV
fbem-29137	38	18	participate	participate	VERB
fbem-29137	38	19	in	in	ADP
fbem-29137	38	20	the	the	DET
fbem-29137	38	21	printing	printing	NOUN
fbem-29137	38	22	process	process	NOUN
fbem-29137	38	23	of	of	ADP
fbem-29137	38	24	statements	statement	NOUN
fbem-29137	38	25	,	,	PUNCT
fbem-29137	38	26	and	and	CCONJ
fbem-29137	38	27	even	even	ADV
fbem-29137	38	28	some	some	DET
fbem-29137	38	29	auditors	auditor	NOUN
fbem-29137	38	30	almost	almost	ADV
fbem-29137	38	31	did	do	AUX
fbem-29137	38	32	not	not	PART
fbem-29137	38	33	participate	participate	VERB
fbem-29137	38	34	in	in	ADP
fbem-29137	38	35	the	the	DET
fbem-29137	38	36	whole	whole	ADJ
fbem-29137	38	37	process	process	NOUN
fbem-29137	38	38	of	of	ADP
fbem-29137	38	39	obtaining	obtain	VERB
fbem-29137	38	40	bank	bank	NOUN
fbem-29137	38	41	statements	statement	NOUN
fbem-29137	38	42	.	.	PUNCT
fbem-29137	39	1	due	due	ADP
fbem-29137	39	2	to	to	ADP
fbem-29137	39	3	the	the	DET
fbem-29137	39	4	lack	lack	NOUN
fbem-29137	39	5	of	of	ADP
fbem-29137	39	6	effective	effective	ADJ
fbem-29137	39	7	control	control	NOUN
fbem-29137	39	8	over	over	ADP
fbem-29137	39	9	the	the	DET
fbem-29137	39	10	whole	whole	ADJ
fbem-29137	39	11	process	process	NOUN
fbem-29137	39	12	of	of	ADP
fbem-29137	39	13	obtaining	obtain	VERB
fbem-29137	39	14	bank	bank	NOUN
fbem-29137	39	15	statements	statement	NOUN
fbem-29137	39	16	,	,	PUNCT
fbem-29137	39	17	they	they	PRON
fbem-29137	39	18	lost	lose	VERB
fbem-29137	39	19	control	control	NOUN
fbem-29137	39	20	over	over	ADP
fbem-29137	39	21	the	the	DET
fbem-29137	39	22	process	process	NOUN
fbem-29137	39	23	of	of	ADP
fbem-29137	39	24	obtaining	obtain	VERB
fbem-29137	39	25	bank	bank	NOUN
fbem-29137	39	26	statements	statement	NOUN
fbem-29137	39	27	,	,	PUNCT
fbem-29137	39	28	leading	lead	VERB
fbem-29137	39	29	to	to	ADP
fbem-29137	39	30	their	their	PRON
fbem-29137	39	31	failure	failure	NOUN
fbem-29137	39	32	to	to	PART
fbem-29137	39	33	find	find	VERB
fbem-29137	39	34	that	that	SCONJ
fbem-29137	39	35	the	the	DET
fbem-29137	39	36	statements	statement	NOUN
fbem-29137	39	37	were	be	AUX
fbem-29137	39	38	actually	actually	ADV
fbem-29137	39	39	forged	forge	VERB
fbem-29137	39	40	.	.	PUNCT
fbem-29137	40	1	3.3	3.3	NUM
fbem-29137	40	2	.	.	PUNCT
fbem-29137	41	1	audit	audit	NOUN
fbem-29137	41	2	procedures	procedure	NOUN
fbem-29137	41	3	are	be	AUX
fbem-29137	41	4	not	not	PART
fbem-29137	41	5	implemented	implement	VERB
fbem-29137	41	6	in	in	ADP
fbem-29137	41	7	place	place	NOUN
fbem-29137	41	8	in	in	ADP
fbem-29137	41	9	the	the	DET
fbem-29137	41	10	process	process	NOUN
fbem-29137	41	11	of	of	ADP
fbem-29137	41	12	risk	risk	NOUN
fbem-29137	41	13	identification	identification	NOUN
fbem-29137	41	14	,	,	PUNCT
fbem-29137	41	15	cpas	cpa	NOUN
fbem-29137	41	16	ignore	ignore	VERB
fbem-29137	41	17	the	the	DET
fbem-29137	41	18	characteristics	characteristic	NOUN
fbem-29137	41	19	of	of	ADP
fbem-29137	41	20	different	different	ADJ
fbem-29137	41	21	types	type	NOUN
fbem-29137	41	22	of	of	ADP
fbem-29137	41	23	business	business	NOUN
fbem-29137	41	24	transactions	transaction	NOUN
fbem-29137	41	25	in	in	ADP
fbem-29137	41	26	financial	financial	ADJ
fbem-29137	41	27	statements	statement	NOUN
fbem-29137	41	28	,	,	PUNCT
fbem-29137	41	29	and	and	CCONJ
fbem-29137	41	30	actually	actually	ADV
fbem-29137	41	31	only	only	ADV
fbem-29137	41	32	carry	carry	VERB
fbem-29137	41	33	out	out	ADP
fbem-29137	41	34	general	general	ADJ
fbem-29137	41	35	income	income	NOUN
fbem-29137	41	36	risk	risk	NOUN
fbem-29137	41	37	assessment	assessment	NOUN
fbem-29137	41	38	and	and	CCONJ
fbem-29137	41	39	countermeasures	countermeasure	NOUN
fbem-29137	41	40	.	.	PUNCT
fbem-29137	42	1	this	this	PRON
fbem-29137	42	2	leads	lead	VERB
fbem-29137	42	3	to	to	ADP
fbem-29137	42	4	obvious	obvious	ADJ
fbem-29137	42	5	deficiencies	deficiency	NOUN
fbem-29137	42	6	and	and	CCONJ
fbem-29137	42	7	defects	defect	NOUN
fbem-29137	42	8	in	in	ADP
fbem-29137	42	9	risk	risk	NOUN
fbem-29137	42	10	identification	identification	NOUN
fbem-29137	42	11	and	and	CCONJ
fbem-29137	42	12	evaluation	evaluation	NOUN
fbem-29137	42	13	procedures	procedure	NOUN
fbem-29137	42	14	of	of	ADP
fbem-29137	42	15	factoring	factoring	NOUN
fbem-29137	42	16	business	business	NOUN
fbem-29137	42	17	.	.	PUNCT
fbem-29137	43	1	when	when	SCONJ
fbem-29137	43	2	certifying	certify	VERB
fbem-29137	43	3	bank	bank	NOUN
fbem-29137	43	4	deposits	deposit	NOUN
fbem-29137	43	5	,	,	PUNCT
fbem-29137	43	6	the	the	DET
fbem-29137	43	7	certified	certified	ADJ
fbem-29137	43	8	public	public	ADJ
fbem-29137	43	9	accountant	accountant	NOUN
fbem-29137	43	10	will	will	AUX
fbem-29137	43	11	choose	choose	VERB
fbem-29137	43	12	to	to	PART
fbem-29137	43	13	send	send	VERB
fbem-29137	43	14	and	and	CCONJ
fbem-29137	43	15	receive	receive	VERB
fbem-29137	43	16	confirmation	confirmation	NOUN
fbem-29137	43	17	letters	letter	NOUN
fbem-29137	43	18	by	by	ADP
fbem-29137	43	19	mail	mail	NOUN
fbem-29137	43	20	or	or	CCONJ
fbem-29137	43	21	by	by	ADP
fbem-29137	43	22	letter	letter	NOUN
fbem-29137	43	23	according	accord	VERB
fbem-29137	43	24	to	to	ADP
fbem-29137	43	25	the	the	DET
fbem-29137	43	26	specific	specific	ADJ
fbem-29137	43	27	situation	situation	NOUN
fbem-29137	43	28	of	of	ADP
fbem-29137	43	29	the	the	DET
fbem-29137	43	30	audit	audit	NOUN
fbem-29137	43	31	project	project	NOUN
fbem-29137	43	32	by	by	ADP
fbem-29137	43	33	using	use	VERB
fbem-29137	43	34	the	the	DET
fbem-29137	43	35	judgment	judgment	NOUN
fbem-29137	43	36	of	of	ADP
fbem-29137	43	37	audit	audit	NOUN
fbem-29137	43	38	experience	experience	NOUN
fbem-29137	43	39	.	.	PUNCT
fbem-29137	44	1	in	in	ADP
fbem-29137	44	2	the	the	DET
fbem-29137	44	3	confirmation	confirmation	NOUN
fbem-29137	44	4	of	of	ADP
fbem-29137	44	5	letters	letter	NOUN
fbem-29137	44	6	,	,	PUNCT
fbem-29137	44	7	auditors	auditor	NOUN
fbem-29137	44	8	usually	usually	ADV
fbem-29137	44	9	use	use	VERB
fbem-29137	44	10	the	the	DET
fbem-29137	44	11	two	two	NUM
fbem-29137	44	12	methods	method	NOUN
fbem-29137	44	13	comprehensively	comprehensively	ADV
fbem-29137	44	14	.	.	PUNCT
fbem-29137	45	1	after	after	SCONJ
fbem-29137	45	2	the	the	DET
fbem-29137	45	3	auditor	auditor	NOUN
fbem-29137	45	4	in	in	ADP
fbem-29137	45	5	charge	charge	NOUN
fbem-29137	45	6	of	of	ADP
fbem-29137	45	7	the	the	DET
fbem-29137	45	8	bank	bank	NOUN
fbem-29137	45	9	letter	letter	NOUN
fbem-29137	45	10	is	be	AUX
fbem-29137	45	11	authorized	authorize	VERB
fbem-29137	45	12	by	by	ADP
fbem-29137	45	13	the	the	DET
fbem-29137	45	14	audited	audited	ADJ
fbem-29137	45	15	party	party	NOUN
fbem-29137	45	16	,	,	PUNCT
fbem-29137	45	17	he	he	PRON
fbem-29137	45	18	should	should	AUX
fbem-29137	45	19	always	always	ADV
fbem-29137	45	20	keep	keep	VERB
fbem-29137	45	21	the	the	DET
fbem-29137	45	22	sending	sending	NOUN
fbem-29137	45	23	and	and	CCONJ
fbem-29137	45	24	receiving	receive	VERB
fbem-29137	45	25	process	process	NOUN
fbem-29137	45	26	completely	completely	ADV
fbem-29137	45	27	independent	independent	ADJ
fbem-29137	45	28	and	and	CCONJ
fbem-29137	45	29	ensure	ensure	VERB
fbem-29137	45	30	that	that	SCONJ
fbem-29137	45	31	he	he	PRON
fbem-29137	45	32	is	be	AUX
fbem-29137	45	33	personally	personally	ADV
fbem-29137	45	34	going	go	VERB
fbem-29137	45	35	to	to	PART
fbem-29137	45	36	deliver	deliver	VERB
fbem-29137	45	37	the	the	DET
fbem-29137	45	38	letter	letter	NOUN
fbem-29137	45	39	or	or	CCONJ
fbem-29137	45	40	personally	personally	ADV
fbem-29137	45	41	sending	send	VERB
fbem-29137	45	42	it	it	PRON
fbem-29137	45	43	by	by	ADP
fbem-29137	45	44	courier	courier	NOUN
fbem-29137	45	45	.	.	PUNCT
fbem-29137	46	1	next	next	ADV
fbem-29137	46	2	,	,	PUNCT
fbem-29137	46	3	the	the	DET
fbem-29137	46	4	audit	audit	NOUN
fbem-29137	46	5	team	team	NOUN
fbem-29137	46	6	should	should	AUX
fbem-29137	46	7	assign	assign	VERB
fbem-29137	46	8	specialized	specialized	ADJ
fbem-29137	46	9	staff	staff	NOUN
fbem-29137	46	10	to	to	PART
fbem-29137	46	11	follow	follow	VERB
fbem-29137	46	12	up	up	ADP
fbem-29137	46	13	the	the	DET
fbem-29137	46	14	progress	progress	NOUN
fbem-29137	46	15	of	of	ADP
fbem-29137	46	16	the	the	DET
fbem-29137	46	17	confirmation	confirmation	NOUN
fbem-29137	46	18	letter	letter	NOUN
fbem-29137	46	19	to	to	PART
fbem-29137	46	20	ensure	ensure	VERB
fbem-29137	46	21	that	that	SCONJ
fbem-29137	46	22	it	it	PRON
fbem-29137	46	23	is	be	AUX
fbem-29137	46	24	not	not	PART
fbem-29137	46	25	intentionally	intentionally	ADV
fbem-29137	46	26	switched	switch	VERB
fbem-29137	46	27	in	in	ADP
fbem-29137	46	28	transit	transit	NOUN
fbem-29137	46	29	.	.	PUNCT
fbem-29137	47	1	however	however	ADV
fbem-29137	47	2	,	,	PUNCT
fbem-29137	47	3	the	the	DET
fbem-29137	47	4	confirmation	confirmation	NOUN
fbem-29137	47	5	letter	letter	NOUN
fbem-29137	47	6	of	of	ADP
fbem-29137	47	7	some	some	DET
fbem-29137	47	8	accounting	accounting	NOUN
fbem-29137	47	9	firms	firm	NOUN
fbem-29137	47	10	is	be	AUX
fbem-29137	47	11	not	not	PART
fbem-29137	47	12	personally	personally	ADV
fbem-29137	47	13	sent	send	VERB
fbem-29137	47	14	and	and	CCONJ
fbem-29137	47	15	received	receive	VERB
fbem-29137	47	16	by	by	ADP
fbem-29137	47	17	the	the	DET
fbem-29137	47	18	auditors	auditor	NOUN
fbem-29137	47	19	,	,	PUNCT
fbem-29137	47	20	and	and	CCONJ
fbem-29137	47	21	the	the	DET
fbem-29137	47	22	audited	audit	VERB
fbem-29137	47	23	unit	unit	NOUN
fbem-29137	47	24	has	have	AUX
fbem-29137	47	25	been	be	AUX
fbem-29137	47	26	involved	involve	VERB
fbem-29137	47	27	in	in	ADP
fbem-29137	47	28	it	it	PRON
fbem-29137	47	29	,	,	PUNCT
fbem-29137	47	30	and	and	CCONJ
fbem-29137	47	31	the	the	DET
fbem-29137	47	32	audited	audit	VERB
fbem-29137	47	33	unit	unit	NOUN
fbem-29137	47	34	has	have	VERB
fbem-29137	47	35	a	a	DET
fbem-29137	47	36	lot	lot	NOUN
fbem-29137	47	37	of	of	ADP
fbem-29137	47	38	time	time	NOUN
fbem-29137	47	39	to	to	PART
fbem-29137	47	40	contact	contact	VERB
fbem-29137	47	41	the	the	DET
fbem-29137	47	42	confirmation	confirmation	NOUN
fbem-29137	47	43	letter	letter	NOUN
fbem-29137	47	44	,	,	PUNCT
fbem-29137	47	45	which	which	PRON
fbem-29137	47	46	also	also	ADV
fbem-29137	47	47	gives	give	VERB
fbem-29137	47	48	the	the	DET
fbem-29137	47	49	audited	audit	VERB
fbem-29137	47	50	unit	unit	NOUN
fbem-29137	47	51	the	the	DET
fbem-29137	47	52	opportunity	opportunity	NOUN
fbem-29137	47	53	to	to	PART
fbem-29137	47	54	fake	fake	VERB
fbem-29137	47	55	the	the	DET
fbem-29137	47	56	confirmation	confirmation	NOUN
fbem-29137	47	57	letter	letter	NOUN
fbem-29137	47	58	.	.	PUNCT
fbem-29137	48	1	3.4	3.4	NUM
fbem-29137	48	2	.	.	PUNCT
fbem-29137	48	3	lack	lack	NOUN
fbem-29137	48	4	of	of	ADP
fbem-29137	48	5	quality	quality	NOUN
fbem-29137	48	6	and	and	CCONJ
fbem-29137	48	7	professional	professional	ADJ
fbem-29137	48	8	ability	ability	NOUN
fbem-29137	48	9	of	of	ADP
fbem-29137	48	10	auditors	auditor	NOUN
fbem-29137	48	11	the	the	DET
fbem-29137	48	12	professional	professional	ADJ
fbem-29137	48	13	competence	competence	NOUN
fbem-29137	48	14	of	of	ADP
fbem-29137	48	15	auditors	auditor	NOUN
fbem-29137	48	16	is	be	AUX
fbem-29137	48	17	crucial	crucial	ADJ
fbem-29137	48	18	to	to	ADP
fbem-29137	48	19	the	the	DET
fbem-29137	48	20	audit	audit	NOUN
fbem-29137	48	21	quality	quality	NOUN
fbem-29137	48	22	control	control	NOUN
fbem-29137	48	23	.	.	PUNCT
fbem-29137	49	1	therefore	therefore	ADV
fbem-29137	49	2	,	,	PUNCT
fbem-29137	49	3	in	in	ADP
fbem-29137	49	4	order	order	NOUN
fbem-29137	49	5	to	to	PART
fbem-29137	49	6	ensure	ensure	VERB
fbem-29137	49	7	the	the	DET
fbem-29137	49	8	smooth	smooth	ADJ
fbem-29137	49	9	progress	progress	NOUN
fbem-29137	49	10	of	of	ADP
fbem-29137	49	11	the	the	DET
fbem-29137	49	12	audit	audit	NOUN
fbem-29137	49	13	process	process	NOUN
fbem-29137	49	14	and	and	CCONJ
fbem-29137	49	15	provide	provide	VERB
fbem-29137	49	16	efficient	efficient	ADJ
fbem-29137	49	17	and	and	CCONJ
fbem-29137	49	18	accurate	accurate	ADJ
fbem-29137	49	19	audit	audit	NOUN
fbem-29137	49	20	services	service	NOUN
fbem-29137	49	21	,	,	PUNCT
fbem-29137	49	22	accounting	accounting	NOUN
fbem-29137	49	23	firms	firm	NOUN
fbem-29137	49	24	must	must	AUX
fbem-29137	49	25	devote	devote	VERB
fbem-29137	49	26	themselves	themselves	PRON
fbem-29137	49	27	to	to	ADP
fbem-29137	49	28	improving	improve	VERB
fbem-29137	49	29	the	the	DET
fbem-29137	49	30	professional	professional	ADJ
fbem-29137	49	31	competence	competence	NOUN
fbem-29137	49	32	and	and	CCONJ
fbem-29137	49	33	skill	skill	NOUN
fbem-29137	49	34	level	level	NOUN
fbem-29137	49	35	of	of	ADP
fbem-29137	49	36	auditors	auditor	NOUN
fbem-29137	49	37	.	.	PUNCT
fbem-29137	50	1	in	in	ADP
fbem-29137	50	2	this	this	DET
fbem-29137	50	3	way	way	NOUN
fbem-29137	50	4	,	,	PUNCT
fbem-29137	50	5	the	the	DET
fbem-29137	50	6	accounting	accounting	NOUN
fbem-29137	50	7	firm	firm	NOUN
fbem-29137	50	8	can	can	AUX
fbem-29137	50	9	better	well	ADV
fbem-29137	50	10	perform	perform	VERB
fbem-29137	50	11	its	its	PRON
fbem-29137	50	12	duties	duty	NOUN
fbem-29137	50	13	and	and	CCONJ
fbem-29137	50	14	ensure	ensure	VERB
fbem-29137	50	15	the	the	DET
fbem-29137	50	16	quality	quality	NOUN
fbem-29137	50	17	and	and	CCONJ
fbem-29137	50	18	effectiveness	effectiveness	NOUN
fbem-29137	50	19	of	of	ADP
fbem-29137	50	20	the	the	DET
fbem-29137	50	21	audit	audit	NOUN
fbem-29137	50	22	work	work	NOUN
fbem-29137	50	23	to	to	ADP
fbem-29137	50	24	the	the	DET
fbem-29137	50	25	best	good	ADJ
fbem-29137	50	26	state	state	NOUN
fbem-29137	50	27	.	.	PUNCT
fbem-29137	51	1	4	4	X
fbem-29137	51	2	.	.	X
fbem-29137	51	3	countermeasures	countermeasure	NOUN
fbem-29137	51	4	for	for	ADP
fbem-29137	51	5	accounting	accounting	NOUN
fbem-29137	51	6	firms	firm	NOUN
fbem-29137	51	7	to	to	PART
fbem-29137	51	8	improve	improve	VERB
fbem-29137	51	9	audit	audit	NOUN
fbem-29137	51	10	quality	quality	NOUN
fbem-29137	51	11	control	control	NOUN
fbem-29137	51	12	4.1	4.1	NUM
fbem-29137	51	13	.	.	PUNCT
fbem-29137	52	1	enhance	enhance	VERB
fbem-29137	52	2	core	core	NOUN
fbem-29137	52	3	competitiveness	competitiveness	NOUN
fbem-29137	52	4	4.1.1	4.1.1	NUM
fbem-29137	52	5	.	.	PUNCT
fbem-29137	53	1	strengthen	strengthen	VERB
fbem-29137	53	2	the	the	DET
fbem-29137	53	3	professional	professional	ADJ
fbem-29137	53	4	development	development	NOUN
fbem-29137	53	5	of	of	ADP
fbem-29137	53	6	specific	specific	ADJ
fbem-29137	53	7	industries	industry	NOUN
fbem-29137	53	8	in	in	ADP
fbem-29137	53	9	order	order	NOUN
fbem-29137	53	10	to	to	PART
fbem-29137	53	11	enhance	enhance	VERB
fbem-29137	53	12	their	their	PRON
fbem-29137	53	13	own	own	ADJ
fbem-29137	53	14	status	status	NOUN
fbem-29137	53	15	,	,	PUNCT
fbem-29137	53	16	reputation	reputation	NOUN
fbem-29137	53	17	and	and	CCONJ
fbem-29137	53	18	influence	influence	NOUN
fbem-29137	53	19	in	in	ADP
fbem-29137	53	20	the	the	DET
fbem-29137	53	21	audit	audit	NOUN
fbem-29137	53	22	industry	industry	NOUN
fbem-29137	53	23	,	,	PUNCT
fbem-29137	53	24	accounting	accounting	NOUN
fbem-29137	53	25	firms	firm	NOUN
fbem-29137	53	26	actively	actively	ADV
fbem-29137	53	27	play	play	VERB
fbem-29137	53	28	advantage	advantage	NOUN
fbem-29137	53	29	areas	area	NOUN
fbem-29137	53	30	to	to	PART
fbem-29137	53	31	enhance	enhance	VERB
fbem-29137	53	32	market	market	NOUN
fbem-29137	53	33	competitiveness	competitiveness	NOUN
fbem-29137	53	34	.	.	PUNCT
fbem-29137	54	1	at	at	ADP
fbem-29137	54	2	the	the	DET
fbem-29137	54	3	same	same	ADJ
fbem-29137	54	4	time	time	NOUN
fbem-29137	54	5	,	,	PUNCT
fbem-29137	54	6	it	it	PRON
fbem-29137	54	7	is	be	AUX
fbem-29137	54	8	also	also	ADV
fbem-29137	54	9	necessary	necessary	ADJ
fbem-29137	54	10	to	to	PART
fbem-29137	54	11	be	be	AUX
fbem-29137	54	12	wary	wary	ADJ
fbem-29137	54	13	of	of	ADP
fbem-29137	54	14	falling	fall	VERB
fbem-29137	54	15	into	into	ADP
fbem-29137	54	16	the	the	DET
fbem-29137	54	17	vicious	vicious	ADJ
fbem-29137	54	18	competition	competition	NOUN
fbem-29137	54	19	of	of	ADP
fbem-29137	54	20	low	low	ADJ
fbem-29137	54	21	prices	price	NOUN
fbem-29137	54	22	,	,	PUNCT
fbem-29137	54	23	not	not	PART
fbem-29137	54	24	to	to	PART
fbem-29137	54	25	pursue	pursue	VERB
fbem-29137	54	26	higher	high	ADJ
fbem-29137	54	27	economic	economic	ADJ
fbem-29137	54	28	interests	interest	NOUN
fbem-29137	54	29	,	,	PUNCT
fbem-29137	54	30	should	should	AUX
fbem-29137	54	31	abide	abide	VERB
fbem-29137	54	32	by	by	ADP
fbem-29137	54	33	professional	professional	ADJ
fbem-29137	54	34	ethics	ethic	NOUN
fbem-29137	54	35	,	,	PUNCT
fbem-29137	54	36	prudently	prudently	ADV
fbem-29137	54	37	select	select	ADJ
fbem-29137	54	38	customers	customer	NOUN
fbem-29137	54	39	,	,	PUNCT
fbem-29137	54	40	and	and	CCONJ
fbem-29137	54	41	avoid	avoid	VERB
fbem-29137	54	42	economic	economic	ADJ
fbem-29137	54	43	interests	interest	NOUN
fbem-29137	54	44	with	with	ADP
fbem-29137	54	45	customers	customer	NOUN
fbem-29137	54	46	,	,	PUNCT
fbem-29137	54	47	in	in	ADP
fbem-29137	54	48	order	order	NOUN
fbem-29137	54	49	to	to	PART
fbem-29137	54	50	maintain	maintain	VERB
fbem-29137	54	51	the	the	DET
fbem-29137	54	52	stability	stability	NOUN
fbem-29137	54	53	and	and	CCONJ
fbem-29137	54	54	sustainable	sustainable	ADJ
fbem-29137	54	55	development	development	NOUN
fbem-29137	54	56	of	of	ADP
fbem-29137	54	57	the	the	DET
fbem-29137	54	58	audit	audit	NOUN
fbem-29137	54	59	industry	industry	NOUN
fbem-29137	54	60	.	.	PUNCT
fbem-29137	55	1	4.1.2	4.1.2	X
fbem-29137	55	2	.	.	NOUN
fbem-29137	55	3	focus	focus	NOUN
fbem-29137	55	4	on	on	ADP
fbem-29137	55	5	the	the	DET
fbem-29137	55	6	formation	formation	NOUN
fbem-29137	55	7	of	of	ADP
fbem-29137	55	8	brand	brand	NOUN
fbem-29137	55	9	effect	effect	NOUN
fbem-29137	55	10	in	in	ADP
fbem-29137	55	11	order	order	NOUN
fbem-29137	55	12	to	to	PART
fbem-29137	55	13	enhance	enhance	VERB
fbem-29137	55	14	the	the	DET
fbem-29137	55	15	market	market	NOUN
fbem-29137	55	16	competitiveness	competitiveness	NOUN
fbem-29137	55	17	and	and	CCONJ
fbem-29137	55	18	attract	attract	VERB
fbem-29137	55	19	more	more	ADJ
fbem-29137	55	20	quality	quality	NOUN
fbem-29137	55	21	customers	customer	NOUN
fbem-29137	55	22	,	,	PUNCT
fbem-29137	55	23	accounting	accounting	NOUN
fbem-29137	55	24	firms	firm	NOUN
fbem-29137	55	25	should	should	AUX
fbem-29137	55	26	take	take	VERB
fbem-29137	55	27	active	active	ADJ
fbem-29137	55	28	strategies	strategy	NOUN
fbem-29137	55	29	to	to	PART
fbem-29137	55	30	strengthen	strengthen	VERB
fbem-29137	55	31	the	the	DET
fbem-29137	55	32	construction	construction	NOUN
fbem-29137	55	33	of	of	ADP
fbem-29137	55	34	brand	brand	NOUN
fbem-29137	55	35	image	image	NOUN
fbem-29137	55	36	and	and	CCONJ
fbem-29137	55	37	take	take	VERB
fbem-29137	55	38	the	the	DET
fbem-29137	55	39	road	road	NOUN
fbem-29137	55	40	of	of	ADP
fbem-29137	55	41	brand	brand	NOUN
fbem-29137	55	42	development	development	NOUN
fbem-29137	55	43	.	.	PUNCT
fbem-29137	56	1	through	through	ADP
fbem-29137	56	2	well	well	ADV
fbem-29137	56	3	-	-	PUNCT
fbem-29137	56	4	planned	plan	VERB
fbem-29137	56	5	brand	brand	NOUN
fbem-29137	56	6	marketing	marketing	NOUN
fbem-29137	56	7	campaigns	campaign	NOUN
fbem-29137	56	8	,	,	PUNCT
fbem-29137	56	9	the	the	DET
fbem-29137	56	10	firm	firm	NOUN
fbem-29137	56	11	can	can	AUX
fbem-29137	56	12	expand	expand	VERB
fbem-29137	56	13	its	its	PRON
fbem-29137	56	14	presence	presence	NOUN
fbem-29137	56	15	in	in	ADP
fbem-29137	56	16	the	the	DET
fbem-29137	56	17	industry	industry	NOUN
fbem-29137	56	18	.	.	PUNCT
fbem-29137	57	1	at	at	ADP
fbem-29137	57	2	the	the	DET
fbem-29137	57	3	same	same	ADJ
fbem-29137	57	4	time	time	NOUN
fbem-29137	57	5	,	,	PUNCT
fbem-29137	57	6	actively	actively	ADV
fbem-29137	57	7	undertake	undertake	VERB
fbem-29137	57	8	highquality	highquality	NOUN
fbem-29137	57	9	audit	audit	NOUN
fbem-29137	57	10	projects	project	NOUN
fbem-29137	57	11	and	and	CCONJ
fbem-29137	57	12	continuously	continuously	ADV
fbem-29137	57	13	improve	improve	VERB
fbem-29137	57	14	the	the	DET
fbem-29137	57	15	level	level	NOUN
fbem-29137	57	16	of	of	ADP
fbem-29137	57	17	audit	audit	NOUN
fbem-29137	57	18	services	service	NOUN
fbem-29137	57	19	,	,	PUNCT
fbem-29137	57	20	which	which	PRON
fbem-29137	57	21	helps	help	VERB
fbem-29137	57	22	to	to	PART
fbem-29137	57	23	improve	improve	VERB
fbem-29137	57	24	the	the	DET
fbem-29137	57	25	current	current	ADJ
fbem-29137	57	26	reputation	reputation	NOUN
fbem-29137	57	27	in	in	ADP
fbem-29137	57	28	the	the	DET
fbem-29137	57	29	industry	industry	NOUN
fbem-29137	57	30	.	.	PUNCT
fbem-29137	58	1	then	then	ADV
fbem-29137	58	2	enhance	enhance	VERB
fbem-29137	58	3	its	its	PRON
fbem-29137	58	4	market	market	NOUN
fbem-29137	58	5	competitiveness	competitiveness	NOUN
fbem-29137	58	6	to	to	PART
fbem-29137	58	7	continue	continue	VERB
fbem-29137	58	8	to	to	PART
fbem-29137	58	9	attract	attract	VERB
fbem-29137	58	10	high	high	ADJ
fbem-29137	58	11	-	-	PUNCT
fbem-29137	58	12	quality	quality	NOUN
fbem-29137	58	13	customers	customer	NOUN
fbem-29137	58	14	,	,	PUNCT
fbem-29137	58	15	and	and	CCONJ
fbem-29137	58	16	finally	finally	ADV
fbem-29137	58	17	form	form	VERB
fbem-29137	58	18	a	a	DET
fbem-29137	58	19	virtuous	virtuous	ADJ
fbem-29137	58	20	circle	circle	NOUN
fbem-29137	58	21	.	.	PUNCT
fbem-29137	59	1	4.2	4.2	NUM
fbem-29137	59	2	.	.	PUNCT
fbem-29137	60	1	clarify	clarify	VERB
fbem-29137	60	2	the	the	DET
fbem-29137	60	3	assignment	assignment	NOUN
fbem-29137	60	4	of	of	ADP
fbem-29137	60	5	responsibilities	responsibility	NOUN
fbem-29137	60	6	for	for	ADP
fbem-29137	60	7	the	the	DET
fbem-29137	60	8	staff	staff	NOUN
fbem-29137	60	9	of	of	ADP
fbem-29137	60	10	the	the	DET
fbem-29137	60	11	firm	firm	NOUN
fbem-29137	60	12	first	first	ADV
fbem-29137	60	13	,	,	PUNCT
fbem-29137	60	14	we	we	PRON
fbem-29137	60	15	need	need	VERB
fbem-29137	60	16	a	a	DET
fbem-29137	60	17	clear	clear	ADJ
fbem-29137	60	18	division	division	NOUN
fbem-29137	60	19	of	of	ADP
fbem-29137	60	20	responsibilities	responsibility	NOUN
fbem-29137	60	21	.	.	PUNCT
fbem-29137	61	1	clearly	clearly	ADV
fbem-29137	61	2	53	53	NUM
fbem-29137	61	3	delineate	delineate	VERB
fbem-29137	61	4	the	the	DET
fbem-29137	61	5	responsibilities	responsibility	NOUN
fbem-29137	61	6	and	and	CCONJ
fbem-29137	61	7	powers	power	NOUN
fbem-29137	61	8	of	of	ADP
fbem-29137	61	9	the	the	DET
fbem-29137	61	10	business	business	NOUN
fbem-29137	61	11	processing	processing	NOUN
fbem-29137	61	12	department	department	NOUN
fbem-29137	61	13	and	and	CCONJ
fbem-29137	61	14	the	the	DET
fbem-29137	61	15	financial	financial	PROPN
fbem-29137	61	16	management	management	PROPN
fbem-29137	61	17	department	department	NOUN
fbem-29137	61	18	to	to	PART
fbem-29137	61	19	ensure	ensure	VERB
fbem-29137	61	20	that	that	SCONJ
fbem-29137	61	21	the	the	DET
fbem-29137	61	22	responsibilities	responsibility	NOUN
fbem-29137	61	23	between	between	ADP
fbem-29137	61	24	the	the	DET
fbem-29137	61	25	two	two	NUM
fbem-29137	61	26	departments	department	NOUN
fbem-29137	61	27	are	be	AUX
fbem-29137	61	28	clear	clear	ADJ
fbem-29137	61	29	and	and	CCONJ
fbem-29137	61	30	to	to	PART
fbem-29137	61	31	prevent	prevent	VERB
fbem-29137	61	32	unnecessary	unnecessary	ADJ
fbem-29137	61	33	crossinterference	crossinterference	NOUN
fbem-29137	61	34	.	.	PUNCT
fbem-29137	62	1	second	second	ADJ
fbem-29137	62	2	,	,	PUNCT
fbem-29137	62	3	it	it	PRON
fbem-29137	62	4	is	be	AUX
fbem-29137	62	5	crucial	crucial	ADJ
fbem-29137	62	6	to	to	PART
fbem-29137	62	7	maintain	maintain	VERB
fbem-29137	62	8	the	the	DET
fbem-29137	62	9	independence	independence	NOUN
fbem-29137	62	10	of	of	ADP
fbem-29137	62	11	the	the	DET
fbem-29137	62	12	audit	audit	NOUN
fbem-29137	62	13	.	.	PUNCT
fbem-29137	63	1	finally	finally	ADV
fbem-29137	63	2	,	,	PUNCT
fbem-29137	63	3	we	we	PRON
fbem-29137	63	4	need	need	VERB
fbem-29137	63	5	to	to	PART
fbem-29137	63	6	constantly	constantly	ADV
fbem-29137	63	7	improve	improve	VERB
fbem-29137	63	8	the	the	DET
fbem-29137	63	9	internal	internal	ADJ
fbem-29137	63	10	organizational	organizational	ADJ
fbem-29137	63	11	structure	structure	NOUN
fbem-29137	63	12	.	.	PUNCT
fbem-29137	64	1	the	the	DET
fbem-29137	64	2	firm	firm	NOUN
fbem-29137	64	3	can	can	AUX
fbem-29137	64	4	actively	actively	ADV
fbem-29137	64	5	introduce	introduce	VERB
fbem-29137	64	6	accountants	accountant	NOUN
fbem-29137	64	7	with	with	ADP
fbem-29137	64	8	high	high	ADJ
fbem-29137	64	9	professional	professional	ADJ
fbem-29137	64	10	ability	ability	NOUN
fbem-29137	64	11	,	,	PUNCT
fbem-29137	64	12	build	build	VERB
fbem-29137	64	13	a	a	DET
fbem-29137	64	14	strong	strong	ADJ
fbem-29137	64	15	team	team	NOUN
fbem-29137	64	16	,	,	PUNCT
fbem-29137	64	17	and	and	CCONJ
fbem-29137	64	18	continuously	continuously	ADV
fbem-29137	64	19	improve	improve	VERB
fbem-29137	64	20	and	and	CCONJ
fbem-29137	64	21	optimize	optimize	VERB
fbem-29137	64	22	the	the	DET
fbem-29137	64	23	internal	internal	ADJ
fbem-29137	64	24	organization	organization	NOUN
fbem-29137	64	25	and	and	CCONJ
fbem-29137	64	26	management	management	NOUN
fbem-29137	64	27	structure	structure	NOUN
fbem-29137	64	28	of	of	ADP
fbem-29137	64	29	the	the	DET
fbem-29137	64	30	firm	firm	NOUN
fbem-29137	64	31	to	to	PART
fbem-29137	64	32	adapt	adapt	VERB
fbem-29137	64	33	to	to	ADP
fbem-29137	64	34	the	the	DET
fbem-29137	64	35	development	development	NOUN
fbem-29137	64	36	of	of	ADP
fbem-29137	64	37	the	the	DET
fbem-29137	64	38	industry	industry	NOUN
fbem-29137	64	39	and	and	CCONJ
fbem-29137	64	40	changes	change	NOUN
fbem-29137	64	41	in	in	ADP
fbem-29137	64	42	market	market	NOUN
fbem-29137	64	43	demand	demand	NOUN
fbem-29137	64	44	.	.	PUNCT
fbem-29137	65	1	in	in	ADP
fbem-29137	65	2	a	a	DET
fbem-29137	65	3	firm	firm	NOUN
fbem-29137	65	4	,	,	PUNCT
fbem-29137	65	5	everyone	everyone	PRON
fbem-29137	65	6	,	,	PUNCT
fbem-29137	65	7	from	from	ADP
fbem-29137	65	8	senior	senior	ADJ
fbem-29137	65	9	leaders	leader	NOUN
fbem-29137	65	10	to	to	ADP
fbem-29137	65	11	low	low	ADJ
fbem-29137	65	12	-	-	PUNCT
fbem-29137	65	13	level	level	NOUN
fbem-29137	65	14	employees	employee	NOUN
fbem-29137	65	15	,	,	PUNCT
fbem-29137	65	16	should	should	AUX
fbem-29137	65	17	be	be	AUX
fbem-29137	65	18	clear	clear	ADJ
fbem-29137	65	19	about	about	ADP
fbem-29137	65	20	their	their	PRON
fbem-29137	65	21	responsibilities	responsibility	NOUN
fbem-29137	65	22	and	and	CCONJ
fbem-29137	65	23	take	take	VERB
fbem-29137	65	24	responsibility	responsibility	NOUN
fbem-29137	65	25	for	for	ADP
fbem-29137	65	26	everything	everything	PRON
fbem-29137	65	27	they	they	PRON
fbem-29137	65	28	do	do	VERB
fbem-29137	65	29	.	.	PUNCT
fbem-29137	66	1	in	in	ADP
fbem-29137	66	2	order	order	NOUN
fbem-29137	66	3	to	to	PART
fbem-29137	66	4	ensure	ensure	VERB
fbem-29137	66	5	the	the	DET
fbem-29137	66	6	smooth	smooth	ADJ
fbem-29137	66	7	progress	progress	NOUN
fbem-29137	66	8	of	of	ADP
fbem-29137	66	9	the	the	DET
fbem-29137	66	10	work	work	NOUN
fbem-29137	66	11	,	,	PUNCT
fbem-29137	66	12	we	we	PRON
fbem-29137	66	13	need	need	VERB
fbem-29137	66	14	to	to	PART
fbem-29137	66	15	carry	carry	VERB
fbem-29137	66	16	out	out	ADP
fbem-29137	66	17	a	a	DET
fbem-29137	66	18	detailed	detailed	ADJ
fbem-29137	66	19	division	division	NOUN
fbem-29137	66	20	of	of	ADP
fbem-29137	66	21	the	the	DET
fbem-29137	66	22	work	work	NOUN
fbem-29137	66	23	,	,	PUNCT
fbem-29137	66	24	and	and	CCONJ
fbem-29137	66	25	develop	develop	VERB
fbem-29137	66	26	the	the	DET
fbem-29137	66	27	corresponding	corresponding	ADJ
fbem-29137	66	28	work	work	NOUN
fbem-29137	66	29	responsibility	responsibility	NOUN
fbem-29137	66	30	system	system	NOUN
fbem-29137	66	31	and	and	CCONJ
fbem-29137	66	32	quality	quality	NOUN
fbem-29137	66	33	standards	standard	NOUN
fbem-29137	66	34	.	.	PUNCT
fbem-29137	67	1	once	once	ADV
fbem-29137	67	2	there	there	PRON
fbem-29137	67	3	is	be	VERB
fbem-29137	67	4	a	a	DET
fbem-29137	67	5	problem	problem	NOUN
fbem-29137	67	6	,	,	PUNCT
fbem-29137	67	7	the	the	DET
fbem-29137	67	8	relevant	relevant	ADJ
fbem-29137	67	9	responsible	responsible	ADJ
fbem-29137	67	10	personnel	personnel	NOUN
fbem-29137	67	11	should	should	AUX
fbem-29137	67	12	take	take	VERB
fbem-29137	67	13	prompt	prompt	ADJ
fbem-29137	67	14	action	action	NOUN
fbem-29137	67	15	to	to	PART
fbem-29137	67	16	solve	solve	VERB
fbem-29137	67	17	the	the	DET
fbem-29137	67	18	problem	problem	NOUN
fbem-29137	67	19	in	in	ADP
fbem-29137	67	20	time	time	NOUN
fbem-29137	67	21	to	to	PART
fbem-29137	67	22	avoid	avoid	VERB
fbem-29137	67	23	further	further	ADJ
fbem-29137	67	24	deterioration	deterioration	NOUN
fbem-29137	67	25	of	of	ADP
fbem-29137	67	26	the	the	DET
fbem-29137	67	27	problem	problem	NOUN
fbem-29137	67	28	.	.	PUNCT
fbem-29137	68	1	at	at	ADP
fbem-29137	68	2	the	the	DET
fbem-29137	68	3	same	same	ADJ
fbem-29137	68	4	time	time	NOUN
fbem-29137	68	5	,	,	PUNCT
fbem-29137	68	6	in	in	ADP
fbem-29137	68	7	order	order	NOUN
fbem-29137	68	8	to	to	PART
fbem-29137	68	9	ensure	ensure	VERB
fbem-29137	68	10	the	the	DET
fbem-29137	68	11	effectiveness	effectiveness	NOUN
fbem-29137	68	12	of	of	ADP
fbem-29137	68	13	internal	internal	ADJ
fbem-29137	68	14	supervision	supervision	NOUN
fbem-29137	68	15	,	,	PUNCT
fbem-29137	68	16	every	every	DET
fbem-29137	68	17	employee	employee	NOUN
fbem-29137	68	18	should	should	AUX
fbem-29137	68	19	accept	accept	VERB
fbem-29137	68	20	supervision	supervision	NOUN
fbem-29137	68	21	and	and	CCONJ
fbem-29137	68	22	management	management	NOUN
fbem-29137	68	23	,	,	PUNCT
fbem-29137	68	24	and	and	CCONJ
fbem-29137	68	25	strengthen	strengthen	VERB
fbem-29137	68	26	their	their	PRON
fbem-29137	68	27	own	own	ADJ
fbem-29137	68	28	sense	sense	NOUN
fbem-29137	68	29	of	of	ADP
fbem-29137	68	30	responsibility	responsibility	NOUN
fbem-29137	68	31	to	to	PART
fbem-29137	68	32	ensure	ensure	VERB
fbem-29137	68	33	the	the	DET
fbem-29137	68	34	steady	steady	ADJ
fbem-29137	68	35	development	development	NOUN
fbem-29137	68	36	of	of	ADP
fbem-29137	68	37	the	the	DET
fbem-29137	68	38	firm	firm	NOUN
fbem-29137	68	39	.	.	PUNCT
fbem-29137	69	1	4.3	4.3	NUM
fbem-29137	69	2	.	.	PUNCT
fbem-29137	70	1	strengthen	strengthen	VERB
fbem-29137	70	2	the	the	DET
fbem-29137	70	3	quality	quality	NOUN
fbem-29137	70	4	control	control	NOUN
fbem-29137	70	5	of	of	ADP
fbem-29137	70	6	audit	audit	NOUN
fbem-29137	70	7	process	process	NOUN
fbem-29137	70	8	by	by	ADP
fbem-29137	70	9	the	the	DET
fbem-29137	70	10	firm	firm	NOUN
fbem-29137	70	11	4.3.1	4.3.1	NUM
fbem-29137	70	12	.	.	PUNCT
fbem-29137	70	13	establish	establish	VERB
fbem-29137	70	14	a	a	DET
fbem-29137	70	15	strict	strict	ADJ
fbem-29137	70	16	and	and	CCONJ
fbem-29137	70	17	standardized	standardized	ADJ
fbem-29137	70	18	audit	audit	NOUN
fbem-29137	70	19	system	system	NOUN
fbem-29137	70	20	in	in	ADP
fbem-29137	70	21	order	order	NOUN
fbem-29137	70	22	to	to	PART
fbem-29137	70	23	ensure	ensure	VERB
fbem-29137	70	24	the	the	DET
fbem-29137	70	25	accuracy	accuracy	NOUN
fbem-29137	70	26	and	and	CCONJ
fbem-29137	70	27	reliability	reliability	NOUN
fbem-29137	70	28	of	of	ADP
fbem-29137	70	29	the	the	DET
fbem-29137	70	30	audit	audit	NOUN
fbem-29137	70	31	process	process	NOUN
fbem-29137	70	32	,	,	PUNCT
fbem-29137	70	33	accounting	accounting	NOUN
fbem-29137	70	34	firms	firm	NOUN
fbem-29137	70	35	should	should	AUX
fbem-29137	70	36	attach	attach	VERB
fbem-29137	70	37	importance	importance	NOUN
fbem-29137	70	38	to	to	ADP
fbem-29137	70	39	the	the	DET
fbem-29137	70	40	construction	construction	NOUN
fbem-29137	70	41	of	of	ADP
fbem-29137	70	42	the	the	DET
fbem-29137	70	43	audit	audit	NOUN
fbem-29137	70	44	system	system	NOUN
fbem-29137	70	45	,	,	PUNCT
fbem-29137	70	46	strictly	strictly	ADV
fbem-29137	70	47	abide	abide	VERB
fbem-29137	70	48	by	by	ADP
fbem-29137	70	49	the	the	DET
fbem-29137	70	50	audit	audit	NOUN
fbem-29137	70	51	procedures	procedure	NOUN
fbem-29137	70	52	,	,	PUNCT
fbem-29137	70	53	and	and	CCONJ
fbem-29137	70	54	carry	carry	VERB
fbem-29137	70	55	out	out	ADP
fbem-29137	70	56	control	control	NOUN
fbem-29137	70	57	tests	test	NOUN
fbem-29137	70	58	.	.	PUNCT
fbem-29137	71	1	they	they	PRON
fbem-29137	71	2	should	should	AUX
fbem-29137	71	3	not	not	PART
fbem-29137	71	4	make	make	VERB
fbem-29137	71	5	subjective	subjective	ADJ
fbem-29137	71	6	judgments	judgment	NOUN
fbem-29137	71	7	based	base	VERB
fbem-29137	71	8	on	on	ADP
fbem-29137	71	9	past	past	ADJ
fbem-29137	71	10	impressions	impression	NOUN
fbem-29137	71	11	or	or	CCONJ
fbem-29137	71	12	judgments	judgment	NOUN
fbem-29137	71	13	,	,	PUNCT
fbem-29137	71	14	but	but	CCONJ
fbem-29137	71	15	omit	omit	VERB
fbem-29137	71	16	necessary	necessary	ADJ
fbem-29137	71	17	audit	audit	NOUN
fbem-29137	71	18	procedures	procedure	NOUN
fbem-29137	71	19	.	.	PUNCT
fbem-29137	72	1	they	they	PRON
fbem-29137	72	2	should	should	AUX
fbem-29137	72	3	strengthen	strengthen	VERB
fbem-29137	72	4	audit	audit	NOUN
fbem-29137	72	5	quality	quality	NOUN
fbem-29137	72	6	control	control	NOUN
fbem-29137	72	7	when	when	SCONJ
fbem-29137	72	8	making	make	VERB
fbem-29137	72	9	audit	audit	NOUN
fbem-29137	72	10	plans	plan	NOUN
fbem-29137	72	11	.	.	PUNCT
fbem-29137	73	1	necessary	necessary	ADJ
fbem-29137	73	2	audit	audit	NOUN
fbem-29137	73	3	procedures	procedure	NOUN
fbem-29137	73	4	such	such	ADJ
fbem-29137	73	5	as	as	ADP
fbem-29137	73	6	control	control	NOUN
fbem-29137	73	7	tests	test	NOUN
fbem-29137	73	8	,	,	PUNCT
fbem-29137	73	9	cut	cut	NOUN
fbem-29137	73	10	-	-	PUNCT
fbem-29137	73	11	off	off	ADP
fbem-29137	73	12	tests	test	NOUN
fbem-29137	73	13	and	and	CCONJ
fbem-29137	73	14	analytical	analytical	ADJ
fbem-29137	73	15	procedures	procedure	NOUN
fbem-29137	73	16	shall	shall	AUX
fbem-29137	73	17	not	not	PART
fbem-29137	73	18	be	be	AUX
fbem-29137	73	19	reduced	reduce	VERB
fbem-29137	73	20	without	without	ADP
fbem-29137	73	21	authorization	authorization	NOUN
fbem-29137	73	22	.	.	PUNCT
fbem-29137	74	1	4.3.2	4.3.2	X
fbem-29137	74	2	.	.	PUNCT
fbem-29137	75	1	strengthen	strengthen	VERB
fbem-29137	75	2	the	the	DET
fbem-29137	75	3	guidance	guidance	NOUN
fbem-29137	75	4	and	and	CCONJ
fbem-29137	75	5	supervision	supervision	NOUN
fbem-29137	75	6	of	of	ADP
fbem-29137	75	7	the	the	DET
fbem-29137	75	8	implementation	implementation	NOUN
fbem-29137	75	9	of	of	ADP
fbem-29137	75	10	audit	audit	NOUN
fbem-29137	75	11	procedures	procedure	NOUN
fbem-29137	75	12	when	when	SCONJ
fbem-29137	75	13	formulating	formulate	VERB
fbem-29137	75	14	audit	audit	NOUN
fbem-29137	75	15	plans	plan	NOUN
fbem-29137	75	16	,	,	PUNCT
fbem-29137	75	17	accounting	accounting	NOUN
fbem-29137	75	18	firms	firm	NOUN
fbem-29137	75	19	should	should	AUX
fbem-29137	75	20	consider	consider	VERB
fbem-29137	75	21	the	the	DET
fbem-29137	75	22	complexity	complexity	NOUN
fbem-29137	75	23	of	of	ADP
fbem-29137	75	24	audit	audit	NOUN
fbem-29137	75	25	projects	project	NOUN
fbem-29137	75	26	,	,	PUNCT
fbem-29137	75	27	reasonably	reasonably	ADV
fbem-29137	75	28	select	select	ADJ
fbem-29137	75	29	auditors	auditor	NOUN
fbem-29137	75	30	,	,	PUNCT
fbem-29137	75	31	effectively	effectively	ADV
fbem-29137	75	32	allocate	allocate	VERB
fbem-29137	75	33	audit	audit	NOUN
fbem-29137	75	34	resources	resource	NOUN
fbem-29137	75	35	,	,	PUNCT
fbem-29137	75	36	and	and	CCONJ
fbem-29137	75	37	strengthen	strengthen	VERB
fbem-29137	75	38	the	the	DET
fbem-29137	75	39	guidance	guidance	NOUN
fbem-29137	75	40	and	and	CCONJ
fbem-29137	75	41	supervision	supervision	NOUN
fbem-29137	75	42	of	of	ADP
fbem-29137	75	43	each	each	DET
fbem-29137	75	44	link	link	NOUN
fbem-29137	75	45	in	in	ADP
fbem-29137	75	46	the	the	DET
fbem-29137	75	47	audit	audit	NOUN
fbem-29137	75	48	process	process	NOUN
fbem-29137	75	49	.	.	PUNCT
fbem-29137	76	1	when	when	SCONJ
fbem-29137	76	2	the	the	DET
fbem-29137	76	3	audit	audit	NOUN
fbem-29137	76	4	procedure	procedure	NOUN
fbem-29137	76	5	is	be	AUX
fbem-29137	76	6	found	find	VERB
fbem-29137	76	7	to	to	PART
fbem-29137	76	8	be	be	AUX
fbem-29137	76	9	different	different	ADJ
fbem-29137	76	10	from	from	ADP
fbem-29137	76	11	the	the	DET
fbem-29137	76	12	actual	actual	ADJ
fbem-29137	76	13	audit	audit	NOUN
fbem-29137	76	14	plan	plan	NOUN
fbem-29137	76	15	,	,	PUNCT
fbem-29137	76	16	the	the	DET
fbem-29137	76	17	actual	actual	ADJ
fbem-29137	76	18	situation	situation	NOUN
fbem-29137	76	19	should	should	AUX
fbem-29137	76	20	be	be	AUX
fbem-29137	76	21	assessed	assess	VERB
fbem-29137	76	22	in	in	ADP
fbem-29137	76	23	time	time	NOUN
fbem-29137	76	24	,	,	PUNCT
fbem-29137	76	25	and	and	CCONJ
fbem-29137	76	26	the	the	DET
fbem-29137	76	27	audit	audit	NOUN
fbem-29137	76	28	plan	plan	NOUN
fbem-29137	76	29	should	should	AUX
fbem-29137	76	30	be	be	AUX
fbem-29137	76	31	adjusted	adjust	VERB
fbem-29137	76	32	according	accord	VERB
fbem-29137	76	33	to	to	ADP
fbem-29137	76	34	the	the	DET
fbem-29137	76	35	actual	actual	ADJ
fbem-29137	76	36	changes	change	NOUN
fbem-29137	76	37	to	to	PART
fbem-29137	76	38	ensure	ensure	VERB
fbem-29137	76	39	the	the	DET
fbem-29137	76	40	effective	effective	ADJ
fbem-29137	76	41	execution	execution	NOUN
fbem-29137	76	42	of	of	ADP
fbem-29137	76	43	the	the	DET
fbem-29137	76	44	audit	audit	NOUN
fbem-29137	76	45	work	work	NOUN
fbem-29137	76	46	;	;	PUNCT
fbem-29137	76	47	in	in	ADP
fbem-29137	76	48	the	the	DET
fbem-29137	76	49	audit	audit	NOUN
fbem-29137	76	50	process	process	NOUN
fbem-29137	76	51	,	,	PUNCT
fbem-29137	76	52	the	the	DET
fbem-29137	76	53	project	project	NOUN
fbem-29137	76	54	manager	manager	NOUN
fbem-29137	76	55	should	should	AUX
fbem-29137	76	56	also	also	ADV
fbem-29137	76	57	give	give	VERB
fbem-29137	76	58	guidance	guidance	NOUN
fbem-29137	76	59	and	and	CCONJ
fbem-29137	76	60	supervision	supervision	NOUN
fbem-29137	76	61	to	to	ADP
fbem-29137	76	62	difficult	difficult	ADJ
fbem-29137	76	63	problems	problem	NOUN
fbem-29137	76	64	,	,	PUNCT
fbem-29137	76	65	hold	hold	VERB
fbem-29137	76	66	regular	regular	ADJ
fbem-29137	76	67	project	project	NOUN
fbem-29137	76	68	discussions	discussion	NOUN
fbem-29137	76	69	,	,	PUNCT
fbem-29137	76	70	summarize	summarize	VERB
fbem-29137	76	71	difficult	difficult	ADJ
fbem-29137	76	72	problems	problem	NOUN
fbem-29137	76	73	,	,	PUNCT
fbem-29137	76	74	and	and	CCONJ
fbem-29137	76	75	interpret	interpret	VERB
fbem-29137	76	76	these	these	DET
fbem-29137	76	77	problems	problem	NOUN
fbem-29137	76	78	in	in	ADP
fbem-29137	76	79	detail	detail	NOUN
fbem-29137	76	80	,	,	PUNCT
fbem-29137	76	81	so	so	SCONJ
fbem-29137	76	82	that	that	SCONJ
fbem-29137	76	83	the	the	DET
fbem-29137	76	84	project	project	NOUN
fbem-29137	76	85	team	team	NOUN
fbem-29137	76	86	members	member	NOUN
fbem-29137	76	87	can	can	AUX
fbem-29137	76	88	understand	understand	VERB
fbem-29137	76	89	the	the	DET
fbem-29137	76	90	root	root	NOUN
fbem-29137	76	91	causes	cause	NOUN
fbem-29137	76	92	of	of	ADP
fbem-29137	76	93	these	these	DET
fbem-29137	76	94	problems	problem	NOUN
fbem-29137	76	95	,	,	PUNCT
fbem-29137	76	96	and	and	CCONJ
fbem-29137	76	97	guide	guide	VERB
fbem-29137	76	98	them	they	PRON
fbem-29137	76	99	to	to	PART
fbem-29137	76	100	propose	propose	VERB
fbem-29137	76	101	effective	effective	ADJ
fbem-29137	76	102	solutions	solution	NOUN
fbem-29137	76	103	;	;	PUNCT
fbem-29137	76	104	at	at	ADP
fbem-29137	76	105	the	the	DET
fbem-29137	76	106	same	same	ADJ
fbem-29137	76	107	time	time	NOUN
fbem-29137	76	108	,	,	PUNCT
fbem-29137	76	109	the	the	DET
fbem-29137	76	110	problems	problem	NOUN
fbem-29137	76	111	are	be	AUX
fbem-29137	76	112	recorded	record	VERB
fbem-29137	76	113	in	in	ADP
fbem-29137	76	114	order	order	NOUN
fbem-29137	76	115	to	to	PART
fbem-29137	76	116	provide	provide	VERB
fbem-29137	76	117	strong	strong	ADJ
fbem-29137	76	118	evidence	evidence	NOUN
fbem-29137	76	119	for	for	ADP
fbem-29137	76	120	the	the	DET
fbem-29137	76	121	monitoring	monitoring	NOUN
fbem-29137	76	122	process	process	NOUN
fbem-29137	76	123	.	.	PUNCT
fbem-29137	77	1	in	in	ADP
fbem-29137	77	2	order	order	NOUN
fbem-29137	77	3	to	to	PART
fbem-29137	77	4	ensure	ensure	VERB
fbem-29137	77	5	the	the	DET
fbem-29137	77	6	effectiveness	effectiveness	NOUN
fbem-29137	77	7	of	of	ADP
fbem-29137	77	8	audit	audit	NOUN
fbem-29137	77	9	quality	quality	NOUN
fbem-29137	77	10	control	control	NOUN
fbem-29137	77	11	,	,	PUNCT
fbem-29137	77	12	special	special	ADJ
fbem-29137	77	13	personnel	personnel	NOUN
fbem-29137	77	14	should	should	AUX
fbem-29137	77	15	be	be	AUX
fbem-29137	77	16	assigned	assign	VERB
fbem-29137	77	17	to	to	PART
fbem-29137	77	18	monitor	monitor	VERB
fbem-29137	77	19	the	the	DET
fbem-29137	77	20	implementation	implementation	NOUN
fbem-29137	77	21	of	of	ADP
fbem-29137	77	22	the	the	DET
fbem-29137	77	23	responsibilities	responsibility	NOUN
fbem-29137	77	24	of	of	ADP
fbem-29137	77	25	auditors	auditor	NOUN
fbem-29137	77	26	at	at	ADP
fbem-29137	77	27	all	all	DET
fbem-29137	77	28	levels	level	NOUN
fbem-29137	77	29	.	.	PUNCT
fbem-29137	78	1	once	once	ADV
fbem-29137	78	2	audit	audit	NOUN
fbem-29137	78	3	defects	defect	NOUN
fbem-29137	78	4	are	be	AUX
fbem-29137	78	5	found	find	VERB
fbem-29137	78	6	,	,	PUNCT
fbem-29137	78	7	the	the	DET
fbem-29137	78	8	personnel	personnel	NOUN
fbem-29137	78	9	responsible	responsible	ADJ
fbem-29137	78	10	for	for	ADP
fbem-29137	78	11	monitoring	monitoring	NOUN
fbem-29137	78	12	should	should	AUX
fbem-29137	78	13	immediately	immediately	ADV
fbem-29137	78	14	report	report	VERB
fbem-29137	78	15	to	to	ADP
fbem-29137	78	16	the	the	DET
fbem-29137	78	17	auditors	auditor	NOUN
fbem-29137	78	18	,	,	PUNCT
fbem-29137	78	19	deal	deal	VERB
fbem-29137	78	20	with	with	ADP
fbem-29137	78	21	the	the	DET
fbem-29137	78	22	problems	problem	NOUN
fbem-29137	78	23	in	in	ADP
fbem-29137	78	24	time	time	NOUN
fbem-29137	78	25	,	,	PUNCT
fbem-29137	78	26	and	and	CCONJ
fbem-29137	78	27	record	record	VERB
fbem-29137	78	28	the	the	DET
fbem-29137	78	29	monitoring	monitoring	NOUN
fbem-29137	78	30	situation	situation	NOUN
fbem-29137	78	31	for	for	ADP
fbem-29137	78	32	future	future	ADJ
fbem-29137	78	33	reference	reference	NOUN
fbem-29137	78	34	.	.	PUNCT
fbem-29137	79	1	4.4	4.4	NUM
fbem-29137	79	2	.	.	PUNCT
fbem-29137	80	1	strengthen	strengthen	VERB
fbem-29137	80	2	the	the	DET
fbem-29137	80	3	professional	professional	ADJ
fbem-29137	80	4	quality	quality	NOUN
fbem-29137	80	5	and	and	CCONJ
fbem-29137	80	6	ability	ability	NOUN
fbem-29137	80	7	training	training	NOUN
fbem-29137	80	8	of	of	ADP
fbem-29137	80	9	auditors	auditor	NOUN
fbem-29137	80	10	accounting	accounting	NOUN
fbem-29137	80	11	firms	firm	NOUN
fbem-29137	80	12	must	must	AUX
fbem-29137	80	13	establish	establish	VERB
fbem-29137	80	14	the	the	DET
fbem-29137	80	15	correct	correct	ADJ
fbem-29137	80	16	concept	concept	NOUN
fbem-29137	80	17	of	of	ADP
fbem-29137	80	18	audit	audit	NOUN
fbem-29137	80	19	quality	quality	NOUN
fbem-29137	80	20	control	control	NOUN
fbem-29137	80	21	.	.	PUNCT
fbem-29137	81	1	understanding	understand	VERB
fbem-29137	81	2	the	the	DET
fbem-29137	81	3	internal	internal	ADJ
fbem-29137	81	4	quality	quality	NOUN
fbem-29137	81	5	control	control	NOUN
fbem-29137	81	6	can	can	AUX
fbem-29137	81	7	not	not	PART
fbem-29137	81	8	only	only	ADV
fbem-29137	81	9	effectively	effectively	ADV
fbem-29137	81	10	reduce	reduce	VERB
fbem-29137	81	11	audit	audit	NOUN
fbem-29137	81	12	risk	risk	NOUN
fbem-29137	81	13	,	,	PUNCT
fbem-29137	81	14	but	but	CCONJ
fbem-29137	81	15	also	also	ADV
fbem-29137	81	16	promote	promote	VERB
fbem-29137	81	17	the	the	DET
fbem-29137	81	18	firm	firm	NOUN
fbem-29137	81	19	's	's	PART
fbem-29137	81	20	long	long	ADJ
fbem-29137	81	21	-	-	PUNCT
fbem-29137	81	22	term	term	NOUN
fbem-29137	81	23	stable	stable	ADJ
fbem-29137	81	24	development	development	NOUN
fbem-29137	81	25	.	.	PUNCT
fbem-29137	82	1	the	the	DET
fbem-29137	82	2	partners	partner	NOUN
fbem-29137	82	3	of	of	ADP
fbem-29137	82	4	the	the	DET
fbem-29137	82	5	firm	firm	NOUN
fbem-29137	82	6	should	should	AUX
fbem-29137	82	7	play	play	VERB
fbem-29137	82	8	an	an	DET
fbem-29137	82	9	exemplary	exemplary	ADJ
fbem-29137	82	10	role	role	NOUN
fbem-29137	82	11	and	and	CCONJ
fbem-29137	82	12	guide	guide	VERB
fbem-29137	82	13	the	the	DET
fbem-29137	82	14	employees	employee	NOUN
fbem-29137	82	15	to	to	PART
fbem-29137	82	16	put	put	VERB
fbem-29137	82	17	quality	quality	NOUN
fbem-29137	82	18	control	control	NOUN
fbem-29137	82	19	in	in	ADP
fbem-29137	82	20	the	the	DET
fbem-29137	82	21	first	first	ADJ
fbem-29137	82	22	place	place	NOUN
fbem-29137	82	23	through	through	ADP
fbem-29137	82	24	their	their	PRON
fbem-29137	82	25	own	own	ADJ
fbem-29137	82	26	behavior	behavior	NOUN
fbem-29137	82	27	demonstration	demonstration	NOUN
fbem-29137	82	28	.	.	PUNCT
fbem-29137	83	1	in	in	ADP
fbem-29137	83	2	order	order	NOUN
fbem-29137	83	3	to	to	PART
fbem-29137	83	4	improve	improve	VERB
fbem-29137	83	5	the	the	DET
fbem-29137	83	6	level	level	NOUN
fbem-29137	83	7	of	of	ADP
fbem-29137	83	8	audit	audit	NOUN
fbem-29137	83	9	quality	quality	NOUN
fbem-29137	83	10	control	control	NOUN
fbem-29137	83	11	,	,	PUNCT
fbem-29137	83	12	the	the	DET
fbem-29137	83	13	firm	firm	NOUN
fbem-29137	83	14	should	should	AUX
fbem-29137	83	15	also	also	ADV
fbem-29137	83	16	actively	actively	ADV
fbem-29137	83	17	organize	organize	VERB
fbem-29137	83	18	business	business	NOUN
fbem-29137	83	19	seminars	seminar	NOUN
fbem-29137	83	20	to	to	PART
fbem-29137	83	21	explain	explain	VERB
fbem-29137	83	22	the	the	DET
fbem-29137	83	23	importance	importance	NOUN
fbem-29137	83	24	of	of	ADP
fbem-29137	83	25	audit	audit	NOUN
fbem-29137	83	26	quality	quality	NOUN
fbem-29137	83	27	control	control	NOUN
fbem-29137	83	28	in	in	ADP
fbem-29137	83	29	depth	depth	NOUN
fbem-29137	83	30	and	and	CCONJ
fbem-29137	83	31	enhance	enhance	VERB
fbem-29137	83	32	employees	employee	NOUN
fbem-29137	83	33	'	'	PART
fbem-29137	83	34	understanding	understanding	NOUN
fbem-29137	83	35	of	of	ADP
fbem-29137	83	36	it	it	PRON
fbem-29137	83	37	.	.	PUNCT
fbem-29137	84	1	at	at	ADP
fbem-29137	84	2	the	the	DET
fbem-29137	84	3	same	same	ADJ
fbem-29137	84	4	time	time	NOUN
fbem-29137	84	5	,	,	PUNCT
fbem-29137	84	6	carry	carry	VERB
fbem-29137	84	7	out	out	ADP
fbem-29137	84	8	regular	regular	ADJ
fbem-29137	84	9	heartto	heartto	NOUN
fbem-29137	84	10	-	-	PUNCT
fbem-29137	84	11	heart	heart	NOUN
fbem-29137	84	12	communication	communication	NOUN
fbem-29137	84	13	activities	activity	NOUN
fbem-29137	84	14	,	,	PUNCT
fbem-29137	84	15	so	so	SCONJ
fbem-29137	84	16	that	that	SCONJ
fbem-29137	84	17	superior	superior	ADJ
fbem-29137	84	18	leaders	leader	NOUN
fbem-29137	84	19	and	and	CCONJ
fbem-29137	84	20	auditors	auditor	NOUN
fbem-29137	84	21	can	can	AUX
fbem-29137	84	22	have	have	VERB
fbem-29137	84	23	in	in	ADP
fbem-29137	84	24	-	-	PUNCT
fbem-29137	84	25	depth	depth	NOUN
fbem-29137	84	26	one	one	NUM
fbem-29137	84	27	-	-	PUNCT
fbem-29137	84	28	on	on	ADP
fbem-29137	84	29	-	-	PUNCT
fbem-29137	84	30	one	one	NUM
fbem-29137	84	31	communication	communication	NOUN
fbem-29137	84	32	,	,	PUNCT
fbem-29137	84	33	timely	timely	ADV
fbem-29137	84	34	find	find	VERB
fbem-29137	84	35	and	and	CCONJ
fbem-29137	84	36	solve	solve	VERB
fbem-29137	84	37	the	the	DET
fbem-29137	84	38	problems	problem	NOUN
fbem-29137	84	39	in	in	ADP
fbem-29137	84	40	audit	audit	NOUN
fbem-29137	84	41	quality	quality	NOUN
fbem-29137	84	42	control	control	NOUN
fbem-29137	84	43	,	,	PUNCT
fbem-29137	84	44	and	and	CCONJ
fbem-29137	84	45	remind	remind	VERB
fbem-29137	84	46	employees	employee	NOUN
fbem-29137	84	47	with	with	ADP
fbem-29137	84	48	insufficient	insufficient	ADJ
fbem-29137	84	49	awareness	awareness	NOUN
fbem-29137	84	50	of	of	ADP
fbem-29137	84	51	quality	quality	NOUN
fbem-29137	84	52	control	control	NOUN
fbem-29137	84	53	,	,	PUNCT
fbem-29137	84	54	so	so	SCONJ
fbem-29137	84	55	as	as	SCONJ
fbem-29137	84	56	to	to	PART
fbem-29137	84	57	create	create	VERB
fbem-29137	84	58	a	a	DET
fbem-29137	84	59	top	top	ADJ
fbem-29137	84	60	-	-	PUNCT
fbem-29137	84	61	down	down	NOUN
fbem-29137	84	62	,	,	PUNCT
fbem-29137	84	63	quality	quality	NOUN
fbem-29137	84	64	-	-	PUNCT
fbem-29137	84	65	centered	center	VERB
fbem-29137	84	66	cultural	cultural	ADJ
fbem-29137	84	67	atmosphere	atmosphere	NOUN
fbem-29137	84	68	.	.	PUNCT
fbem-29137	85	1	5	5	X
fbem-29137	85	2	.	.	X
fbem-29137	85	3	research	research	NOUN
fbem-29137	85	4	conclusions	conclusion	NOUN
fbem-29137	85	5	by	by	ADP
fbem-29137	85	6	analyzing	analyze	VERB
fbem-29137	85	7	the	the	DET
fbem-29137	85	8	audit	audit	NOUN
fbem-29137	85	9	quality	quality	NOUN
fbem-29137	85	10	control	control	NOUN
fbem-29137	85	11	system	system	NOUN
fbem-29137	85	12	of	of	ADP
fbem-29137	85	13	accounting	accounting	NOUN
fbem-29137	85	14	firms	firm	NOUN
fbem-29137	85	15	,	,	PUNCT
fbem-29137	85	16	this	this	DET
fbem-29137	85	17	paper	paper	NOUN
fbem-29137	85	18	analyzes	analyze	VERB
fbem-29137	85	19	the	the	DET
fbem-29137	85	20	existing	exist	VERB
fbem-29137	85	21	problems	problem	NOUN
fbem-29137	85	22	and	and	CCONJ
fbem-29137	85	23	shortcomings	shortcoming	NOUN
fbem-29137	85	24	of	of	ADP
fbem-29137	85	25	audit	audit	NOUN
fbem-29137	85	26	quality	quality	NOUN
fbem-29137	85	27	control	control	NOUN
fbem-29137	85	28	of	of	ADP
fbem-29137	85	29	accounting	accounting	NOUN
fbem-29137	85	30	firms	firm	NOUN
fbem-29137	85	31	,	,	PUNCT
fbem-29137	85	32	which	which	PRON
fbem-29137	85	33	are	be	AUX
fbem-29137	85	34	mainly	mainly	ADV
fbem-29137	85	35	reflected	reflect	VERB
fbem-29137	85	36	in	in	ADP
fbem-29137	85	37	the	the	DET
fbem-29137	85	38	aspects	aspect	NOUN
fbem-29137	85	39	of	of	ADP
fbem-29137	85	40	maintaining	maintain	VERB
fbem-29137	85	41	reasonable	reasonable	ADJ
fbem-29137	85	42	professional	professional	ADJ
fbem-29137	85	43	doubts	doubt	NOUN
fbem-29137	85	44	of	of	ADP
fbem-29137	85	45	auditors	auditor	NOUN
fbem-29137	85	46	,	,	PUNCT
fbem-29137	85	47	maintaining	maintain	VERB
fbem-29137	85	48	whole	whole	ADJ
fbem-29137	85	49	-	-	PUNCT
fbem-29137	85	50	process	process	NOUN
fbem-29137	85	51	control	control	NOUN
fbem-29137	85	52	of	of	ADP
fbem-29137	85	53	audit	audit	NOUN
fbem-29137	85	54	process	process	NOUN
fbem-29137	85	55	,	,	PUNCT
fbem-29137	85	56	inadequate	inadequate	ADJ
fbem-29137	85	57	implementation	implementation	NOUN
fbem-29137	85	58	of	of	ADP
fbem-29137	85	59	audit	audit	NOUN
fbem-29137	85	60	procedures	procedure	NOUN
fbem-29137	85	61	,	,	PUNCT
fbem-29137	85	62	and	and	CCONJ
fbem-29137	85	63	insufficient	insufficient	ADJ
fbem-29137	85	64	quality	quality	NOUN
fbem-29137	85	65	and	and	CCONJ
fbem-29137	85	66	professional	professional	ADJ
fbem-29137	85	67	ability	ability	NOUN
fbem-29137	85	68	of	of	ADP
fbem-29137	85	69	auditors	auditor	NOUN
fbem-29137	85	70	.	.	PUNCT
fbem-29137	86	1	the	the	DET
fbem-29137	86	2	reasons	reason	NOUN
fbem-29137	86	3	for	for	ADP
fbem-29137	86	4	these	these	DET
fbem-29137	86	5	problems	problem	NOUN
fbem-29137	86	6	are	be	AUX
fbem-29137	86	7	the	the	DET
fbem-29137	86	8	fierce	fierce	ADJ
fbem-29137	86	9	market	market	NOUN
fbem-29137	86	10	competition	competition	NOUN
fbem-29137	86	11	in	in	ADP
fbem-29137	86	12	the	the	DET
fbem-29137	86	13	audit	audit	NOUN
fbem-29137	86	14	industry	industry	NOUN
fbem-29137	86	15	,	,	PUNCT
fbem-29137	86	16	the	the	DET
fbem-29137	86	17	lack	lack	NOUN
fbem-29137	86	18	of	of	ADP
fbem-29137	86	19	independence	independence	NOUN
fbem-29137	86	20	of	of	ADP
fbem-29137	86	21	auditors	auditor	NOUN
fbem-29137	86	22	,	,	PUNCT
fbem-29137	86	23	the	the	DET
fbem-29137	86	24	lack	lack	NOUN
fbem-29137	86	25	of	of	ADP
fbem-29137	86	26	strict	strict	ADJ
fbem-29137	86	27	audit	audit	NOUN
fbem-29137	86	28	execution	execution	NOUN
fbem-29137	86	29	process	process	NOUN
fbem-29137	86	30	and	and	CCONJ
fbem-29137	86	31	the	the	DET
fbem-29137	86	32	lack	lack	NOUN
fbem-29137	86	33	of	of	ADP
fbem-29137	86	34	professional	professional	ADJ
fbem-29137	86	35	ability	ability	NOUN
fbem-29137	86	36	and	and	CCONJ
fbem-29137	86	37	professional	professional	ADJ
fbem-29137	86	38	quality	quality	NOUN
fbem-29137	86	39	of	of	ADP
fbem-29137	86	40	employees	employee	NOUN
fbem-29137	86	41	.	.	PUNCT
fbem-29137	87	1	in	in	ADP
fbem-29137	87	2	order	order	NOUN
fbem-29137	87	3	to	to	PART
fbem-29137	87	4	effectively	effectively	ADV
fbem-29137	87	5	improve	improve	VERB
fbem-29137	87	6	the	the	DET
fbem-29137	87	7	audit	audit	NOUN
fbem-29137	87	8	quality	quality	NOUN
fbem-29137	87	9	control	control	NOUN
fbem-29137	87	10	of	of	ADP
fbem-29137	87	11	accounting	accounting	NOUN
fbem-29137	87	12	firms	firm	NOUN
fbem-29137	87	13	,	,	PUNCT
fbem-29137	87	14	we	we	PRON
fbem-29137	87	15	can	can	AUX
fbem-29137	87	16	enhance	enhance	VERB
fbem-29137	87	17	the	the	DET
fbem-29137	87	18	core	core	NOUN
fbem-29137	87	19	competitiveness	competitiveness	NOUN
fbem-29137	87	20	,	,	PUNCT
fbem-29137	87	21	clarify	clarify	VERB
fbem-29137	87	22	the	the	DET
fbem-29137	87	23	responsibility	responsibility	NOUN
fbem-29137	87	24	allocation	allocation	NOUN
fbem-29137	87	25	of	of	ADP
fbem-29137	87	26	accounting	accounting	NOUN
fbem-29137	87	27	firms	firm	NOUN
fbem-29137	87	28	,	,	PUNCT
fbem-29137	87	29	strengthen	strengthen	VERB
fbem-29137	87	30	the	the	DET
fbem-29137	87	31	quality	quality	NOUN
fbem-29137	87	32	control	control	NOUN
fbem-29137	87	33	of	of	ADP
fbem-29137	87	34	auditing	auditing	NOUN
fbem-29137	87	35	firms	firm	NOUN
fbem-29137	87	36	,	,	PUNCT
fbem-29137	87	37	and	and	CCONJ
fbem-29137	87	38	strengthen	strengthen	VERB
fbem-29137	87	39	the	the	DET
fbem-29137	87	40	professional	professional	ADJ
fbem-29137	87	41	quality	quality	NOUN
fbem-29137	87	42	and	and	CCONJ
fbem-29137	87	43	ability	ability	NOUN
fbem-29137	87	44	training	training	NOUN
fbem-29137	87	45	of	of	ADP
fbem-29137	87	46	auditors	auditor	NOUN
fbem-29137	87	47	.	.	PUNCT
fbem-29137	88	1	acknowledgments	acknowledgment	NOUN
fbem-29137	88	2	thank	thank	VERB
fbem-29137	88	3	you	you	PRON
fbem-29137	88	4	.	.	PUNCT
fbem-29137	89	1	disclosure	disclosure	NOUN
fbem-29137	89	2	statement	statement	NOUN
fbem-29137	89	3	the	the	DET
fbem-29137	89	4	authors	author	NOUN
fbem-29137	89	5	,	,	PUNCT
fbem-29137	89	6	lina	lina	PROPN
fbem-29137	89	7	sha	sha	PROPN
fbem-29137	89	8	,	,	PUNCT
fbem-29137	89	9	guanlin	guanlin	PROPN
fbem-29137	89	10	liu	liu	PROPN
fbem-29137	89	11	,	,	PUNCT
fbem-29137	89	12	jointly	jointly	ADV
fbem-29137	89	13	declare	declare	VERB
fbem-29137	89	14	that	that	SCONJ
fbem-29137	89	15	there	there	PRON
fbem-29137	89	16	are	be	VERB
fbem-29137	89	17	no	no	DET
fbem-29137	89	18	conflicts	conflict	NOUN
fbem-29137	89	19	of	of	ADP
fbem-29137	89	20	interest	interest	NOUN
fbem-29137	89	21	that	that	PRON
fbem-29137	89	22	could	could	AUX
fbem-29137	89	23	potentially	potentially	ADV
fbem-29137	89	24	influence	influence	VERB
fbem-29137	89	25	the	the	DET
fbem-29137	89	26	impartiality	impartiality	NOUN
fbem-29137	89	27	or	or	CCONJ
fbem-29137	89	28	objectivity	objectivity	NOUN
fbem-29137	89	29	of	of	ADP
fbem-29137	89	30	the	the	DET
fbem-29137	89	31	research	research	NOUN
fbem-29137	89	32	presented	present	VERB
fbem-29137	89	33	in	in	ADP
fbem-29137	89	34	this	this	DET
fbem-29137	89	35	paper	paper	NOUN
fbem-29137	89	36	.	.	PUNCT
fbem-29137	90	1	we	we	PRON
fbem-29137	90	2	confirm	confirm	VERB
fbem-29137	90	3	that	that	SCONJ
fbem-29137	90	4	throughout	throughout	ADP
fbem-29137	90	5	the	the	DET
fbem-29137	90	6	processes	process	NOUN
fbem-29137	90	7	of	of	ADP
fbem-29137	90	8	manuscript	manuscript	NOUN
fbem-29137	90	9	preparation	preparation	NOUN
fbem-29137	90	10	,	,	PUNCT
fbem-29137	90	11	data	data	NOUN
fbem-29137	90	12	collection	collection	NOUN
fbem-29137	90	13	,	,	PUNCT
fbem-29137	90	14	analysis	analysis	NOUN
fbem-29137	90	15	,	,	PUNCT
fbem-29137	90	16	interpretation	interpretation	NOUN
fbem-29137	90	17	,	,	PUNCT
fbem-29137	90	18	and	and	CCONJ
fbem-29137	90	19	publication	publication	NOUN
fbem-29137	90	20	,	,	PUNCT
fbem-29137	90	21	there	there	PRON
fbem-29137	90	22	were	be	VERB
fbem-29137	90	23	no	no	DET
fbem-29137	90	24	conflicts	conflict	NOUN
fbem-29137	90	25	of	of	ADP
fbem-29137	90	26	interest	interest	NOUN
fbem-29137	90	27	.	.	PUNCT
fbem-29137	91	1	each	each	DET
fbem-29137	91	2	author	author	NOUN
fbem-29137	91	3	,	,	PUNCT
fbem-29137	91	4	independent	independent	ADJ
fbem-29137	91	5	of	of	ADP
fbem-29137	91	6	any	any	DET
fbem-29137	91	7	commercial	commercial	ADJ
fbem-29137	91	8	or	or	CCONJ
fbem-29137	91	9	financial	financial	ADJ
fbem-29137	91	10	interests	interest	NOUN
fbem-29137	91	11	,	,	PUNCT
fbem-29137	91	12	is	be	AUX
fbem-29137	91	13	committed	commit	VERB
fbem-29137	91	14	to	to	ADP
fbem-29137	91	15	ensuring	ensure	VERB
fbem-29137	91	16	the	the	DET
fbem-29137	91	17	scientific	scientific	ADJ
fbem-29137	91	18	integrity	integrity	NOUN
fbem-29137	91	19	and	and	CCONJ
fbem-29137	91	20	transparency	transparency	NOUN
fbem-29137	91	21	of	of	ADP
fbem-29137	91	22	the	the	DET
fbem-29137	91	23	research	research	NOUN
fbem-29137	91	24	.	.	PUNCT
fbem-29137	92	1	we	we	PRON
fbem-29137	92	2	uphold	uphold	VERB
fbem-29137	92	3	the	the	DET
fbem-29137	92	4	principles	principle	NOUN
fbem-29137	92	5	of	of	ADP
fbem-29137	92	6	academic	academic	ADJ
fbem-29137	92	7	honesty	honesty	NOUN
fbem-29137	92	8	and	and	CCONJ
fbem-29137	92	9	are	be	AUX
fbem-29137	92	10	dedicated	dedicate	VERB
fbem-29137	92	11	to	to	ADP
fbem-29137	92	12	maintaining	maintain	VERB
fbem-29137	92	13	the	the	DET
fbem-29137	92	14	values	value	NOUN
fbem-29137	92	15	and	and	CCONJ
fbem-29137	92	16	standards	standard	NOUN
fbem-29137	92	17	of	of	ADP
fbem-29137	92	18	the	the	DET
fbem-29137	92	19	academic	academic	ADJ
fbem-29137	92	20	community	community	NOUN
fbem-29137	92	21	.	.	PUNCT
fbem-29137	93	1	author	author	NOUN
fbem-29137	93	2	contributions	contributions	PROPN
fbem-29137	93	3	lina	lina	PROPN
fbem-29137	93	4	sha	sha	PROPN
fbem-29137	93	5	made	make	VERB
fbem-29137	93	6	significant	significant	ADJ
fbem-29137	93	7	contributions	contribution	NOUN
fbem-29137	93	8	to	to	ADP
fbem-29137	93	9	the	the	DET
fbem-29137	93	10	conceptualization	conceptualization	NOUN
fbem-29137	93	11	,	,	PUNCT
fbem-29137	93	12	data	datum	NOUN
fbem-29137	93	13	analysis	analysis	NOUN
fbem-29137	93	14	,	,	PUNCT
fbem-29137	93	15	and	and	CCONJ
fbem-29137	93	16	writing	writing	NOUN
fbem-29137	93	17	of	of	ADP
fbem-29137	93	18	the	the	DET
fbem-29137	93	19	paper	paper	NOUN
fbem-29137	93	20	.	.	PUNCT
fbem-29137	94	1	guanlin	guanlin	PROPN
fbem-29137	94	2	liu	liu	PROPN
fbem-29137	94	3	,	,	PUNCT
fbem-29137	94	4	as	as	ADP
fbem-29137	94	5	the	the	DET
fbem-29137	94	6	corresponding	corresponding	ADJ
fbem-29137	94	7	author	author	NOUN
fbem-29137	94	8	,	,	PUNCT
fbem-29137	94	9	was	be	AUX
fbem-29137	94	10	responsible	responsible	ADJ
fbem-29137	94	11	for	for	ADP
fbem-29137	94	12	overseeing	oversee	VERB
fbem-29137	94	13	the	the	DET
fbem-29137	94	14	overall	overall	ADJ
fbem-29137	94	15	direction	direction	NOUN
fbem-29137	94	16	of	of	ADP
fbem-29137	94	17	the	the	DET
fbem-29137	94	18	project	project	NOUN
fbem-29137	94	19	.	.	PUNCT
fbem-29137	95	1	each	each	DET
fbem-29137	95	2	author	author	NOUN
fbem-29137	95	3	54	54	NUM
fbem-29137	95	4	contributed	contribute	VERB
fbem-29137	95	5	importantly	importantly	ADV
fbem-29137	95	6	to	to	ADP
fbem-29137	95	7	the	the	DET
fbem-29137	95	8	work	work	NOUN
fbem-29137	95	9	and	and	CCONJ
fbem-29137	95	10	approved	approve	VERB
fbem-29137	95	11	the	the	DET
fbem-29137	95	12	final	final	ADJ
fbem-29137	95	13	version	version	NOUN
fbem-29137	95	14	of	of	ADP
fbem-29137	95	15	the	the	DET
fbem-29137	95	16	manuscript	manuscript	NOUN
fbem-29137	95	17	.	.	PUNCT
fbem-29137	96	1	references	reference	NOUN
fbem-29137	96	2	[	[	X
fbem-29137	96	3	1	1	NUM
fbem-29137	96	4	]	]	PUNCT
fbem-29137	96	5	xu	xu	PROPN
fbem-29137	96	6	min	min	PROPN
fbem-29137	96	7	.	.	PROPN
fbem-29137	96	8	research	research	NOUN
fbem-29137	96	9	on	on	ADP
fbem-29137	96	10	strengthening	strengthen	VERB
fbem-29137	96	11	audit	audit	NOUN
fbem-29137	96	12	quality	quality	NOUN
fbem-29137	96	13	control	control	NOUN
fbem-29137	96	14	of	of	ADP
fbem-29137	96	15	accounting	accounting	NOUN
fbem-29137	96	16	firms	firm	NOUN
fbem-29137	97	1	[	[	X
fbem-29137	97	2	j	j	X
fbem-29137	97	3	]	]	X
fbem-29137	97	4	.	.	PUNCT
fbem-29137	98	1	china	china	PROPN
fbem-29137	98	2	sanjing	sanjing	PROPN
fbem-29137	98	3	,	,	PUNCT
fbem-29137	98	4	2023	2023	NUM
fbem-29137	98	5	,	,	PUNCT
fbem-29137	98	6	(	(	PUNCT
fbem-29137	98	7	18	18	NUM
fbem-29137	98	8	):	):	PUNCT
fbem-29137	98	9	80	80	NUM
fbem-29137	98	10	-	-	SYM
fbem-29137	98	11	82	82	NUM
fbem-29137	98	12	.	.	PUNCT
fbem-29137	99	1	[	[	X
fbem-29137	99	2	2	2	NUM
fbem-29137	99	3	]	]	X
fbem-29137	99	4	zhou	zhou	PROPN
fbem-29137	99	5	ting	ting	PROPN
fbem-29137	99	6	.	.	PUNCT
fbem-29137	100	1	construction	construction	NOUN
fbem-29137	100	2	of	of	ADP
fbem-29137	100	3	audit	audit	NOUN
fbem-29137	100	4	quality	quality	NOUN
fbem-29137	100	5	control	control	NOUN
fbem-29137	100	6	system	system	NOUN
fbem-29137	100	7	of	of	ADP
fbem-29137	100	8	accounting	accounting	NOUN
fbem-29137	100	9	firms	firm	NOUN
fbem-29137	101	1	[	[	X
fbem-29137	101	2	j	j	X
fbem-29137	101	3	]	]	X
fbem-29137	101	4	.	.	PUNCT
fbem-29137	102	1	market	market	NOUN
fbem-29137	102	2	in	in	ADP
fbem-29137	102	3	china	china	PROPN
fbem-29137	102	4	,	,	PUNCT
fbem-29137	102	5	2022	2022	NUM
fbem-29137	102	6	,	,	PUNCT
fbem-29137	102	7	(	(	PUNCT
fbem-29137	102	8	33	33	NUM
fbem-29137	102	9	)	)	PUNCT
fbem-29137	102	10	:	:	PUNCT
fbem-29137	102	11	166	166	NUM
fbem-29137	102	12	-	-	SYM
fbem-29137	102	13	168	168	NUM
fbem-29137	102	14	.	.	PUNCT
fbem-29137	103	1	the	the	DET
fbem-29137	103	2	doi	doi	NOUN
fbem-29137	103	3	:	:	PUNCT
fbem-29137	103	4	10.13939	10.13939	NUM
fbem-29137	103	5	/	/	SYM
fbem-29137	103	6	j.carol	j.carol	PROPN
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fbem-29137	103	8	nki	nki	PROPN
fbem-29137	103	9	zgsc	zgsc	PROPN
fbem-29137	103	10	.	.	PUNCT
fbem-29137	104	1	2022.33.166	2022.33.166	NUM
fbem-29137	104	2	.	.	PUNCT
fbem-29137	105	1	[	[	X
fbem-29137	105	2	3	3	X
fbem-29137	105	3	]	]	PUNCT
fbem-29137	105	4	yang	yang	PROPN
fbem-29137	105	5	jingmiao	jingmiao	PROPN
fbem-29137	105	6	.	.	PUNCT
fbem-29137	106	1	certified	certify	VERB
fbem-29137	106	2	public	public	ADJ
fbem-29137	106	3	accountants	accountant	NOUN
fbem-29137	106	4	audit	audit	VERB
fbem-29137	106	5	quality	quality	NOUN
fbem-29137	106	6	control	control	NOUN
fbem-29137	106	7	research	research	NOUN
fbem-29137	107	1	[	[	X
fbem-29137	107	2	j	j	X
fbem-29137	107	3	]	]	X
fbem-29137	107	4	.	.	PUNCT
fbem-29137	108	1	journal	journal	PROPN
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fbem-29137	108	4	business	business	NOUN
fbem-29137	108	5	,	,	PUNCT
fbem-29137	108	6	2022	2022	NUM
fbem-29137	108	7	,	,	PUNCT
fbem-29137	108	8	(	(	PUNCT
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fbem-29137	108	10	)	)	PUNCT
fbem-29137	108	11	:	:	PUNCT
fbem-29137	109	1	124	124	NUM
fbem-29137	109	2	-	-	SYM
fbem-29137	109	3	127	127	NUM
fbem-29137	109	4	.	.	PUNCT
fbem-29137	110	1	the	the	DET
fbem-29137	110	2	doi	doi	NOUN
fbem-29137	110	3	:	:	PUNCT
fbem-29137	110	4	10.14097	10.14097	NUM
fbem-29137	110	5	/	/	SYM
fbem-29137	110	6	j.carol	j.carol	PROPN
fbem-29137	110	7	carroll	carroll	PROPN
fbem-29137	110	8	nki	nki	PROPN
fbem-29137	110	9	.	.	PUNCT
fbem-29137	111	1	5392/2022.29.027	5392/2022.29.027	PROPN
fbem-29137	111	2	.	.	PUNCT
fbem-29137	112	1	[	[	X
fbem-29137	112	2	4	4	NUM
fbem-29137	112	3	]	]	X
fbem-29137	112	4	liu	liu	PROPN
fbem-29137	112	5	jianjun	jianjun	PROPN
fbem-29137	112	6	.	.	PUNCT
fbem-29137	113	1	analysis	analysis	NOUN
fbem-29137	113	2	of	of	ADP
fbem-29137	113	3	factors	factor	NOUN
fbem-29137	113	4	affecting	affect	VERB
fbem-29137	113	5	audit	audit	NOUN
fbem-29137	113	6	quality	quality	NOUN
fbem-29137	113	7	of	of	ADP
fbem-29137	113	8	accounting	accounting	NOUN
fbem-29137	113	9	firms	firm	NOUN
fbem-29137	113	10	and	and	CCONJ
fbem-29137	113	11	improvement	improvement	NOUN
fbem-29137	113	12	strategies	strategy	NOUN
fbem-29137	113	13	[	[	X
fbem-29137	113	14	j	j	X
fbem-29137	113	15	]	]	X
fbem-29137	113	16	.	.	PUNCT
fbem-29137	114	1	quality	quality	NOUN
fbem-29137	114	2	and	and	CCONJ
fbem-29137	114	3	marketing	marketing	NOUN
fbem-29137	114	4	,	,	PUNCT
fbem-29137	114	5	2022	2022	NUM
fbem-29137	114	6	,	,	PUNCT
fbem-29137	114	7	(	(	PUNCT
fbem-29137	114	8	19	19	NUM
fbem-29137	114	9	):	):	PUNCT
fbem-29137	114	10	151	151	NUM
fbem-29137	114	11	-	-	SYM
fbem-29137	114	12	153	153	NUM
fbem-29137	114	13	.	.	PUNCT
fbem-29137	115	1	[	[	X
fbem-29137	115	2	5	5	X
fbem-29137	115	3	]	]	X
fbem-29137	115	4	peng	peng	PROPN
fbem-29137	115	5	miaomiao	miaomiao	PROPN
fbem-29137	115	6	.	.	PROPN
fbem-29137	116	1	xinghua	xinghua	PROPN
fbem-29137	116	2	certified	certify	VERB
fbem-29137	116	3	public	public	ADJ
fbem-29137	116	4	accountants	accountant	NOUN
fbem-29137	116	5	audit	audit	VERB
fbem-29137	116	6	quality	quality	NOUN
fbem-29137	116	7	control	control	NOUN
fbem-29137	116	8	issues	issue	NOUN
fbem-29137	116	9	of	of	ADP
fbem-29137	116	10	the	the	PRON
fbem-29137	116	11	[	[	X
fbem-29137	116	12	d	d	X
fbem-29137	116	13	]	]	X
fbem-29137	116	14	.	.	PUNCT
fbem-29137	117	1	jiangxi	jiangxi	PROPN
fbem-29137	117	2	university	university	PROPN
fbem-29137	117	3	of	of	ADP
fbem-29137	117	4	finance	finance	NOUN
fbem-29137	117	5	and	and	CCONJ
fbem-29137	117	6	economics	economic	NOUN
fbem-29137	117	7	,	,	PUNCT
fbem-29137	117	8	2021	2021	NUM
fbem-29137	117	9	,	,	PUNCT
fbem-29137	117	10	doi	doi	NOUN
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fbem-29137	117	14	,	,	PUNCT
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fbem-29137	117	17	.	.	PUNCT
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fbem-29137	117	19	.	.	PUNCT
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fbem-29137	118	2	.	.	PUNCT
fbem-29137	119	1	[	[	X
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fbem-29137	119	3	]	]	X
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fbem-29137	119	6	.	.	PUNCT
fbem-29137	120	1	analysis	analysis	NOUN
fbem-29137	120	2	of	of	ADP
fbem-29137	120	3	problems	problem	NOUN
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fbem-29137	120	5	countermeasures	countermeasure	NOUN
fbem-29137	120	6	in	in	ADP
fbem-29137	120	7	audit	audit	NOUN
fbem-29137	120	8	quality	quality	NOUN
fbem-29137	120	9	of	of	ADP
fbem-29137	120	10	accounting	accounting	NOUN
fbem-29137	120	11	firms	firm	NOUN
fbem-29137	121	1	[	[	X
fbem-29137	121	2	j	j	X
fbem-29137	121	3	]	]	X
fbem-29137	121	4	.	.	PUNCT
fbem-29137	122	1	finance	finance	NOUN
fbem-29137	122	2	and	and	CCONJ
fbem-29137	122	3	accounting	accounting	NOUN
fbem-29137	122	4	learning	learning	NOUN
fbem-29137	122	5	,	,	PUNCT
fbem-29137	122	6	2021	2021	NUM
fbem-29137	122	7	,	,	PUNCT
fbem-29137	122	8	(	(	PUNCT
fbem-29137	122	9	30	30	NUM
fbem-29137	122	10	):	):	PUNCT
fbem-29137	122	11	114	114	NUM
fbem-29137	122	12	-	-	SYM
fbem-29137	122	13	116	116	NUM
fbem-29137	122	14	.	.	PUNCT
fbem-29137	123	1	[	[	X
fbem-29137	123	2	7	7	X
fbem-29137	123	3	]	]	X
fbem-29137	123	4	jiang	jiang	PROPN
fbem-29137	123	5	chunxiao	chunxiao	PROPN
fbem-29137	123	6	.	.	PUNCT
fbem-29137	124	1	strengthening	strengthen	VERB
fbem-29137	124	2	research	research	NOUN
fbem-29137	124	3	of	of	ADP
fbem-29137	124	4	certified	certify	VERB
fbem-29137	124	5	public	public	ADJ
fbem-29137	124	6	accountants	accountant	NOUN
fbem-29137	124	7	audit	audit	VERB
fbem-29137	124	8	quality	quality	NOUN
fbem-29137	124	9	control	control	NOUN
fbem-29137	125	1	[	[	X
fbem-29137	125	2	j	j	X
fbem-29137	125	3	]	]	X
fbem-29137	125	4	.	.	PUNCT
fbem-29137	126	1	circulation	circulation	NOUN
fbem-29137	126	2	of	of	ADP
fbem-29137	126	3	the	the	DET
fbem-29137	126	4	national	national	ADJ
fbem-29137	126	5	economy	economy	NOUN
fbem-29137	126	6	,	,	PUNCT
fbem-29137	126	7	2021	2021	NUM
fbem-29137	126	8	,	,	PUNCT
fbem-29137	126	9	(	(	PUNCT
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fbem-29137	126	11	)	)	PUNCT
fbem-29137	126	12	:	:	PUNCT
fbem-29137	126	13	160	160	NUM
fbem-29137	126	14	-	-	SYM
fbem-29137	126	15	162	162	NUM
fbem-29137	126	16	.	.	PUNCT
fbem-29137	127	1	the	the	DET
fbem-29137	127	2	doi	doi	NOUN
fbem-29137	127	3	:	:	PUNCT
fbem-29137	127	4	10.16834	10.16834	NUM
fbem-29137	127	5	/	/	SYM
fbem-29137	127	6	j.carol	j.carol	PROPN
fbem-29137	127	7	carroll	carroll	PROPN
fbem-29137	127	8	nki	nki	PROPN
fbem-29137	127	9	issn1009	issn1009	PROPN
fbem-29137	127	10	-	-	PROPN
fbem-29137	127	11	5292.2021.29.051	5292.2021.29.051	PROPN
fbem-29137	127	12	.	.	PUNCT
fbem-29137	128	1	[	[	X
fbem-29137	128	2	8	8	NUM
fbem-29137	128	3	]	]	X
fbem-29137	128	4	chen	chen	PROPN
fbem-29137	128	5	xiaolan	xiaolan	PROPN
fbem-29137	128	6	.	.	PUNCT
fbem-29137	129	1	research	research	NOUN
fbem-29137	129	2	on	on	ADP
fbem-29137	129	3	audit	audit	NOUN
fbem-29137	129	4	quality	quality	NOUN
fbem-29137	129	5	of	of	ADP
fbem-29137	129	6	accounting	accounting	NOUN
fbem-29137	129	7	firms	firm	NOUN
fbem-29137	130	1	[	[	X
fbem-29137	130	2	j	j	X
fbem-29137	130	3	]	]	X
fbem-29137	130	4	.	.	PUNCT
fbem-29137	131	1	contemporary	contemporary	ADJ
fbem-29137	131	2	accounting	accounting	NOUN
fbem-29137	131	3	,	,	PUNCT
fbem-29137	131	4	2021	2021	NUM
fbem-29137	131	5	,	,	PUNCT
fbem-29137	131	6	(	(	PUNCT
fbem-29137	131	7	18	18	NUM
fbem-29137	131	8	):	):	PUNCT
fbem-29137	131	9	22	22	NUM
fbem-29137	131	10	-	-	SYM
fbem-29137	131	11	24	24	NUM
fbem-29137	131	12	.	.	PUNCT
fbem-29137	132	1	[	[	X
fbem-29137	132	2	9	9	NUM
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fbem-29137	132	5	yu	yu	PROPN
fbem-29137	132	6	.	.	PUNCT
fbem-29137	133	1	analysis	analysis	NOUN
fbem-29137	133	2	on	on	ADP
fbem-29137	133	3	influencing	influence	VERB
fbem-29137	133	4	factors	factor	NOUN
fbem-29137	133	5	of	of	ADP
fbem-29137	133	6	audit	audit	NOUN
fbem-29137	133	7	quality	quality	NOUN
fbem-29137	133	8	of	of	ADP
fbem-29137	133	9	accounting	accounting	NOUN
fbem-29137	133	10	firms	firm	NOUN
fbem-29137	133	11	in	in	ADP
fbem-29137	133	12	china	china	PROPN
fbem-29137	134	1	[	[	X
fbem-29137	134	2	j	j	X
fbem-29137	134	3	]	]	X
fbem-29137	134	4	.	.	PUNCT
fbem-29137	135	1	contemporary	contemporary	ADJ
fbem-29137	135	2	accounting	accounting	NOUN
fbem-29137	135	3	,	,	PUNCT
fbem-29137	135	4	2021	2021	NUM
fbem-29137	135	5	,	,	PUNCT
fbem-29137	135	6	(	(	PUNCT
fbem-29137	135	7	17	17	NUM
fbem-29137	135	8	):	):	PUNCT
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fbem-29137	135	10	-	-	SYM
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fbem-29137	135	12	.	.	PUNCT
fbem-29137	136	1	[	[	X
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fbem-29137	136	5	.	.	PUNCT
fbem-29137	136	6	discussion	discussion	NOUN
fbem-29137	136	7	on	on	ADP
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fbem-29137	136	13	firms	firm	NOUN
fbem-29137	137	1	[	[	X
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fbem-29137	137	3	]	]	X
fbem-29137	137	4	.	.	PUNCT
fbem-29137	138	1	finance	finance	NOUN
fbem-29137	138	2	and	and	CCONJ
fbem-29137	138	3	accounting	accounting	NOUN
fbem-29137	138	4	learning	learning	NOUN
fbem-29137	138	5	,	,	PUNCT
fbem-29137	138	6	2021	2021	NUM
fbem-29137	138	7	,	,	PUNCT
fbem-29137	138	8	(	(	PUNCT
fbem-29137	138	9	20	20	NUM
fbem-29137	138	10	):	):	SYM
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