id	sid	tid	token	lemma	pos
fbem-4348	1	1	frontiers	frontier	NOUN
fbem-4348	1	2	in	in	ADP
fbem-4348	1	3	business	business	NOUN
fbem-4348	1	4	,	,	PUNCT
fbem-4348	1	5	economics	economic	NOUN
fbem-4348	1	6	and	and	CCONJ
fbem-4348	1	7	management	management	NOUN
fbem-4348	1	8	issn	issn	PROPN
fbem-4348	1	9	:	:	PUNCT
fbem-4348	1	10	2766	2766	NUM
fbem-4348	1	11	-	-	PUNCT
fbem-4348	1	12	824x	824x	NUM
fbem-4348	1	13	|	|	ADJ
fbem-4348	1	14	vol	vol	NOUN
fbem-4348	1	15	.	.	PUNCT
fbem-4348	2	1	7	7	NUM
fbem-4348	2	2	,	,	PUNCT
fbem-4348	2	3	no	no	INTJ
fbem-4348	2	4	.	.	NOUN
fbem-4348	2	5	2	2	NUM
fbem-4348	2	6	,	,	PUNCT
fbem-4348	2	7	2023	2023	NUM
fbem-4348	2	8	1	1	NUM
fbem-4348	2	9	case	case	NOUN
fbem-4348	2	10	study	study	NOUN
fbem-4348	2	11	of	of	ADP
fbem-4348	2	12	audit	audit	NOUN
fbem-4348	2	13	failure	failure	NOUN
fbem-4348	2	14	of	of	ADP
fbem-4348	2	15	soling	soling	NOUN
fbem-4348	2	16	shares	share	NOUN
fbem-4348	2	17	yanan	yanan	PROPN
fbem-4348	2	18	wang	wang	PROPN
fbem-4348	2	19	northwest	northwest	PROPN
fbem-4348	2	20	university	university	PROPN
fbem-4348	2	21	of	of	ADP
fbem-4348	2	22	political	political	ADJ
fbem-4348	2	23	science	science	NOUN
fbem-4348	2	24	and	and	CCONJ
fbem-4348	2	25	law	law	NOUN
fbem-4348	2	26	,	,	PUNCT
fbem-4348	2	27	xi	xi	ADP
fbem-4348	2	28	an	an	DET
fbem-4348	2	29	71000	71000	NUM
fbem-4348	2	30	,	,	PUNCT
fbem-4348	2	31	china	china	PROPN
fbem-4348	2	32	abstract	abstract	NOUN
fbem-4348	2	33	:	:	PUNCT
fbem-4348	2	34	with	with	ADP
fbem-4348	2	35	the	the	DET
fbem-4348	2	36	rapid	rapid	ADJ
fbem-4348	2	37	development	development	NOUN
fbem-4348	2	38	of	of	ADP
fbem-4348	2	39	the	the	DET
fbem-4348	2	40	capital	capital	NOUN
fbem-4348	2	41	market	market	NOUN
fbem-4348	2	42	,	,	PUNCT
fbem-4348	2	43	the	the	DET
fbem-4348	2	44	competition	competition	NOUN
fbem-4348	2	45	of	of	ADP
fbem-4348	2	46	listed	list	VERB
fbem-4348	2	47	companies	company	NOUN
fbem-4348	2	48	is	be	AUX
fbem-4348	2	49	intensifying	intensify	VERB
fbem-4348	2	50	,	,	PUNCT
fbem-4348	2	51	the	the	DET
fbem-4348	2	52	pressure	pressure	NOUN
fbem-4348	2	53	faced	face	VERB
fbem-4348	2	54	by	by	ADP
fbem-4348	2	55	enterprises	enterprise	NOUN
fbem-4348	2	56	is	be	AUX
fbem-4348	2	57	becoming	become	VERB
fbem-4348	2	58	more	more	ADV
fbem-4348	2	59	and	and	CCONJ
fbem-4348	2	60	more	more	ADV
fbem-4348	2	61	obvious	obvious	ADJ
fbem-4348	2	62	,	,	PUNCT
fbem-4348	2	63	financial	financial	ADJ
fbem-4348	2	64	fraud	fraud	NOUN
fbem-4348	2	65	is	be	AUX
fbem-4348	2	66	also	also	ADV
fbem-4348	2	67	emerging	emerge	VERB
fbem-4348	2	68	,	,	PUNCT
fbem-4348	2	69	and	and	CCONJ
fbem-4348	2	70	the	the	DET
fbem-4348	2	71	problem	problem	NOUN
fbem-4348	2	72	of	of	ADP
fbem-4348	2	73	related	related	ADJ
fbem-4348	2	74	party	party	NOUN
fbem-4348	2	75	capital	capital	NOUN
fbem-4348	2	76	occupation	occupation	NOUN
fbem-4348	2	77	is	be	AUX
fbem-4348	2	78	becoming	become	VERB
fbem-4348	2	79	increasingly	increasingly	ADV
fbem-4348	2	80	prominent	prominent	ADJ
fbem-4348	2	81	.	.	PUNCT
fbem-4348	3	1	the	the	DET
fbem-4348	3	2	increasing	increase	VERB
fbem-4348	3	3	number	number	NOUN
fbem-4348	3	4	of	of	ADP
fbem-4348	3	5	financial	financial	ADJ
fbem-4348	3	6	frauds	fraud	NOUN
fbem-4348	3	7	has	have	AUX
fbem-4348	3	8	not	not	PART
fbem-4348	3	9	only	only	ADV
fbem-4348	3	10	reduced	reduce	VERB
fbem-4348	3	11	the	the	DET
fbem-4348	3	12	fairness	fairness	NOUN
fbem-4348	3	13	of	of	ADP
fbem-4348	3	14	capital	capital	NOUN
fbem-4348	3	15	markets	market	NOUN
fbem-4348	3	16	,	,	PUNCT
fbem-4348	3	17	but	but	CCONJ
fbem-4348	3	18	also	also	ADV
fbem-4348	3	19	triggered	trigger	VERB
fbem-4348	3	20	a	a	DET
fbem-4348	3	21	crisis	crisis	NOUN
fbem-4348	3	22	of	of	ADP
fbem-4348	3	23	public	public	ADJ
fbem-4348	3	24	confidence	confidence	NOUN
fbem-4348	3	25	in	in	ADP
fbem-4348	3	26	the	the	DET
fbem-4348	3	27	effectiveness	effectiveness	NOUN
fbem-4348	3	28	of	of	ADP
fbem-4348	3	29	accounting	accounting	NOUN
fbem-4348	3	30	firm	firm	ADJ
fbem-4348	3	31	audits	audits	NOUN
fbem-4348	3	32	.	.	PUNCT
fbem-4348	4	1	therefore	therefore	ADV
fbem-4348	4	2	,	,	PUNCT
fbem-4348	4	3	how	how	SCONJ
fbem-4348	4	4	to	to	PART
fbem-4348	4	5	audit	audit	VERB
fbem-4348	4	6	the	the	DET
fbem-4348	4	7	appropriation	appropriation	NOUN
fbem-4348	4	8	of	of	ADP
fbem-4348	4	9	funds	fund	NOUN
fbem-4348	4	10	by	by	ADP
fbem-4348	4	11	related	related	ADJ
fbem-4348	4	12	parties	party	NOUN
fbem-4348	4	13	and	and	CCONJ
fbem-4348	4	14	reduce	reduce	VERB
fbem-4348	4	15	audit	audit	NOUN
fbem-4348	4	16	failures	failure	NOUN
fbem-4348	4	17	is	be	AUX
fbem-4348	4	18	of	of	ADP
fbem-4348	4	19	research	research	NOUN
fbem-4348	4	20	significance	significance	NOUN
fbem-4348	4	21	to	to	ADP
fbem-4348	4	22	the	the	DET
fbem-4348	4	23	future	future	ADJ
fbem-4348	4	24	audit	audit	NOUN
fbem-4348	4	25	work	work	NOUN
fbem-4348	4	26	of	of	ADP
fbem-4348	4	27	accounting	accounting	NOUN
fbem-4348	4	28	firms	firm	NOUN
fbem-4348	4	29	in	in	ADP
fbem-4348	4	30	china	china	PROPN
fbem-4348	4	31	.	.	PUNCT
fbem-4348	5	1	taking	take	VERB
fbem-4348	5	2	the	the	DET
fbem-4348	5	3	failure	failure	NOUN
fbem-4348	5	4	of	of	ADP
fbem-4348	5	5	the	the	DET
fbem-4348	5	6	audit	audit	NOUN
fbem-4348	5	7	of	of	ADP
fbem-4348	5	8	soling	soling	NOUN
fbem-4348	5	9	shares	share	NOUN
fbem-4348	5	10	as	as	ADP
fbem-4348	5	11	an	an	DET
fbem-4348	5	12	example	example	NOUN
fbem-4348	5	13	,	,	PUNCT
fbem-4348	5	14	this	this	DET
fbem-4348	5	15	paper	paper	NOUN
fbem-4348	5	16	studies	study	VERB
fbem-4348	5	17	the	the	DET
fbem-4348	5	18	failure	failure	NOUN
fbem-4348	5	19	of	of	ADP
fbem-4348	5	20	the	the	DET
fbem-4348	5	21	audit	audit	NOUN
fbem-4348	5	22	of	of	ADP
fbem-4348	5	23	the	the	DET
fbem-4348	5	24	use	use	NOUN
fbem-4348	5	25	of	of	ADP
fbem-4348	5	26	equity	equity	NOUN
fbem-4348	5	27	pledge	pledge	NOUN
fbem-4348	5	28	by	by	ADP
fbem-4348	5	29	the	the	DET
fbem-4348	5	30	major	major	ADJ
fbem-4348	5	31	shareholder	shareholder	NOUN
fbem-4348	5	32	and	and	CCONJ
fbem-4348	5	33	the	the	DET
fbem-4348	5	34	failure	failure	NOUN
fbem-4348	5	35	of	of	ADP
fbem-4348	5	36	the	the	DET
fbem-4348	5	37	audit	audit	NOUN
fbem-4348	5	38	of	of	ADP
fbem-4348	5	39	the	the	DET
fbem-4348	5	40	appropriation	appropriation	NOUN
fbem-4348	5	41	of	of	ADP
fbem-4348	5	42	funds	fund	NOUN
fbem-4348	5	43	by	by	ADP
fbem-4348	5	44	related	related	ADJ
fbem-4348	5	45	parties	party	NOUN
fbem-4348	5	46	,	,	PUNCT
fbem-4348	5	47	analyzes	analyze	VERB
fbem-4348	5	48	the	the	DET
fbem-4348	5	49	problems	problem	NOUN
fbem-4348	5	50	existing	exist	VERB
fbem-4348	5	51	in	in	ADP
fbem-4348	5	52	the	the	DET
fbem-4348	5	53	audit	audit	NOUN
fbem-4348	5	54	process	process	NOUN
fbem-4348	5	55	of	of	ADP
fbem-4348	5	56	ruihua	ruihua	NOUN
fbem-4348	5	57	law	law	NOUN
fbem-4348	5	58	firm	firm	NOUN
fbem-4348	5	59	,	,	PUNCT
fbem-4348	5	60	and	and	CCONJ
fbem-4348	5	61	puts	put	VERB
fbem-4348	5	62	forward	forward	ADP
fbem-4348	5	63	conclusions	conclusion	NOUN
fbem-4348	5	64	and	and	CCONJ
fbem-4348	5	65	suggestions	suggestion	NOUN
fbem-4348	5	66	based	base	VERB
fbem-4348	5	67	on	on	ADP
fbem-4348	5	68	the	the	DET
fbem-4348	5	69	analysis	analysis	NOUN
fbem-4348	5	70	.	.	PUNCT
fbem-4348	6	1	keywords	keyword	NOUN
fbem-4348	6	2	:	:	PUNCT
fbem-4348	6	3	appropriation	appropriation	NOUN
fbem-4348	6	4	of	of	ADP
fbem-4348	6	5	related	related	ADJ
fbem-4348	6	6	party	party	NOUN
fbem-4348	6	7	funds	fund	NOUN
fbem-4348	6	8	,	,	PUNCT
fbem-4348	6	9	audit	audit	NOUN
fbem-4348	6	10	failure	failure	NOUN
fbem-4348	6	11	,	,	PUNCT
fbem-4348	6	12	ruihua	ruihua	NOUN
fbem-4348	6	13	office	office	NOUN
fbem-4348	6	14	.	.	PUNCT
fbem-4348	7	1	1	1	X
fbem-4348	7	2	.	.	X
fbem-4348	7	3	introduction	introduction	NOUN
fbem-4348	7	4	in	in	ADP
fbem-4348	7	5	recent	recent	ADJ
fbem-4348	7	6	years	year	NOUN
fbem-4348	7	7	,	,	PUNCT
fbem-4348	7	8	financial	financial	ADJ
fbem-4348	7	9	fraud	fraud	NOUN
fbem-4348	7	10	cases	case	NOUN
fbem-4348	7	11	have	have	AUX
fbem-4348	7	12	emerged	emerge	VERB
fbem-4348	7	13	in	in	ADP
fbem-4348	7	14	listed	list	VERB
fbem-4348	7	15	companies	company	NOUN
fbem-4348	7	16	,	,	PUNCT
fbem-4348	7	17	and	and	CCONJ
fbem-4348	7	18	there	there	PRON
fbem-4348	7	19	have	have	AUX
fbem-4348	7	20	also	also	ADV
fbem-4348	7	21	been	be	AUX
fbem-4348	7	22	many	many	ADJ
fbem-4348	7	23	undetectable	undetectable	ADJ
fbem-4348	7	24	fraud	fraud	NOUN
fbem-4348	7	25	methods	method	NOUN
fbem-4348	7	26	.	.	PUNCT
fbem-4348	8	1	with	with	ADP
fbem-4348	8	2	the	the	DET
fbem-4348	8	3	increase	increase	NOUN
fbem-4348	8	4	of	of	ADP
fbem-4348	8	5	fraud	fraud	NOUN
fbem-4348	8	6	incidents	incident	NOUN
fbem-4348	8	7	,	,	PUNCT
fbem-4348	8	8	the	the	DET
fbem-4348	8	9	degree	degree	NOUN
fbem-4348	8	10	of	of	ADP
fbem-4348	8	11	harm	harm	NOUN
fbem-4348	8	12	is	be	AUX
fbem-4348	8	13	also	also	ADV
fbem-4348	8	14	increasing	increase	VERB
fbem-4348	8	15	,	,	PUNCT
fbem-4348	8	16	causing	cause	VERB
fbem-4348	8	17	continuous	continuous	ADJ
fbem-4348	8	18	harm	harm	NOUN
fbem-4348	8	19	to	to	ADP
fbem-4348	8	20	the	the	DET
fbem-4348	8	21	interests	interest	NOUN
fbem-4348	8	22	of	of	ADP
fbem-4348	8	23	investors	investor	NOUN
fbem-4348	8	24	,	,	PUNCT
fbem-4348	8	25	and	and	CCONJ
fbem-4348	8	26	also	also	ADV
fbem-4348	8	27	affecting	affect	VERB
fbem-4348	8	28	the	the	DET
fbem-4348	8	29	fairness	fairness	NOUN
fbem-4348	8	30	and	and	CCONJ
fbem-4348	8	31	development	development	NOUN
fbem-4348	8	32	prospects	prospect	NOUN
fbem-4348	8	33	of	of	ADP
fbem-4348	8	34	the	the	DET
fbem-4348	8	35	capital	capital	NOUN
fbem-4348	8	36	market	market	NOUN
fbem-4348	8	37	,	,	PUNCT
fbem-4348	8	38	so	so	SCONJ
fbem-4348	8	39	financial	financial	ADJ
fbem-4348	8	40	fraud	fraud	NOUN
fbem-4348	8	41	has	have	AUX
fbem-4348	8	42	gradually	gradually	ADV
fbem-4348	8	43	attracted	attract	VERB
fbem-4348	8	44	people	people	NOUN
fbem-4348	8	45	's	's	PART
fbem-4348	8	46	attention	attention	NOUN
fbem-4348	8	47	.	.	PUNCT
fbem-4348	9	1	however	however	ADV
fbem-4348	9	2	,	,	PUNCT
fbem-4348	9	3	in	in	ADP
fbem-4348	9	4	practice	practice	NOUN
fbem-4348	9	5	,	,	PUNCT
fbem-4348	9	6	the	the	DET
fbem-4348	9	7	means	mean	NOUN
fbem-4348	9	8	of	of	ADP
fbem-4348	9	9	related	related	ADJ
fbem-4348	9	10	party	party	NOUN
fbem-4348	9	11	capital	capital	NOUN
fbem-4348	9	12	occupation	occupation	NOUN
fbem-4348	9	13	are	be	AUX
fbem-4348	9	14	complex	complex	ADJ
fbem-4348	9	15	and	and	CCONJ
fbem-4348	9	16	diverse	diverse	ADJ
fbem-4348	9	17	,	,	PUNCT
fbem-4348	9	18	and	and	CCONJ
fbem-4348	9	19	the	the	DET
fbem-4348	9	20	relationship	relationship	NOUN
fbem-4348	9	21	between	between	ADP
fbem-4348	9	22	related	related	ADJ
fbem-4348	9	23	parties	party	NOUN
fbem-4348	9	24	is	be	AUX
fbem-4348	9	25	difficult	difficult	ADJ
fbem-4348	9	26	to	to	PART
fbem-4348	9	27	identify	identify	VERB
fbem-4348	9	28	and	and	CCONJ
fbem-4348	9	29	define	define	VERB
fbem-4348	9	30	,	,	PUNCT
fbem-4348	9	31	and	and	CCONJ
fbem-4348	9	32	related	related	ADJ
fbem-4348	9	33	parties	party	NOUN
fbem-4348	9	34	usually	usually	ADV
fbem-4348	9	35	occupy	occupy	VERB
fbem-4348	9	36	funds	fund	NOUN
fbem-4348	9	37	in	in	ADP
fbem-4348	9	38	the	the	DET
fbem-4348	9	39	form	form	NOUN
fbem-4348	9	40	of	of	ADP
fbem-4348	9	41	loans	loan	NOUN
fbem-4348	9	42	,	,	PUNCT
fbem-4348	9	43	related	relate	VERB
fbem-4348	9	44	party	party	NOUN
fbem-4348	9	45	purchases	purchase	NOUN
fbem-4348	9	46	and	and	CCONJ
fbem-4348	9	47	sales	sale	NOUN
fbem-4348	9	48	,	,	PUNCT
fbem-4348	9	49	guarantees	guarantee	NOUN
fbem-4348	9	50	,	,	PUNCT
fbem-4348	9	51	etc	etc	X
fbem-4348	9	52	.	.	X
fbem-4348	9	53	,	,	PUNCT
fbem-4348	9	54	and	and	CCONJ
fbem-4348	9	55	it	it	PRON
fbem-4348	9	56	is	be	AUX
fbem-4348	9	57	difficult	difficult	ADJ
fbem-4348	9	58	for	for	SCONJ
fbem-4348	9	59	certified	certify	VERB
fbem-4348	9	60	public	public	ADJ
fbem-4348	9	61	accountants	accountant	NOUN
fbem-4348	9	62	to	to	PART
fbem-4348	9	63	discover	discover	VERB
fbem-4348	9	64	such	such	ADJ
fbem-4348	9	65	hidden	hidden	ADJ
fbem-4348	9	66	fraud	fraud	NOUN
fbem-4348	9	67	methods	method	NOUN
fbem-4348	9	68	during	during	ADP
fbem-4348	9	69	auditing	audit	VERB
fbem-4348	9	70	,	,	PUNCT
fbem-4348	9	71	so	so	ADV
fbem-4348	9	72	related	relate	VERB
fbem-4348	9	73	party	party	NOUN
fbem-4348	9	74	fraud	fraud	NOUN
fbem-4348	9	75	constitutes	constitute	VERB
fbem-4348	9	76	a	a	DET
fbem-4348	9	77	major	major	ADJ
fbem-4348	9	78	problem	problem	NOUN
fbem-4348	9	79	in	in	ADP
fbem-4348	9	80	audit	audit	NOUN
fbem-4348	9	81	work	work	NOUN
fbem-4348	9	82	.	.	PUNCT
fbem-4348	10	1	this	this	DET
fbem-4348	10	2	paper	paper	NOUN
fbem-4348	10	3	takes	take	VERB
fbem-4348	10	4	ruihua	ruihua	NOUN
fbem-4348	10	5	firm	firm	NOUN
fbem-4348	10	6	's	's	PART
fbem-4348	10	7	audit	audit	NOUN
fbem-4348	10	8	of	of	ADP
fbem-4348	10	9	soling	soling	NOUN
fbem-4348	10	10	as	as	ADP
fbem-4348	10	11	the	the	DET
fbem-4348	10	12	research	research	NOUN
fbem-4348	10	13	object	object	NOUN
fbem-4348	10	14	,	,	PUNCT
fbem-4348	10	15	analyzes	analyze	VERB
fbem-4348	10	16	the	the	DET
fbem-4348	10	17	problems	problem	NOUN
fbem-4348	10	18	and	and	CCONJ
fbem-4348	10	19	causes	cause	NOUN
fbem-4348	10	20	in	in	ADP
fbem-4348	10	21	the	the	DET
fbem-4348	10	22	audit	audit	NOUN
fbem-4348	10	23	process	process	NOUN
fbem-4348	10	24	of	of	ADP
fbem-4348	10	25	ruihua	ruihua	PROPN
fbem-4348	10	26	firm	firm	NOUN
fbem-4348	10	27	,	,	PUNCT
fbem-4348	10	28	and	and	CCONJ
fbem-4348	10	29	puts	put	VERB
fbem-4348	10	30	forward	forward	ADV
fbem-4348	10	31	corresponding	corresponding	ADJ
fbem-4348	10	32	suggestions	suggestion	NOUN
fbem-4348	10	33	.	.	PUNCT
fbem-4348	11	1	through	through	ADP
fbem-4348	11	2	the	the	DET
fbem-4348	11	3	analysis	analysis	NOUN
fbem-4348	11	4	and	and	CCONJ
fbem-4348	11	5	research	research	NOUN
fbem-4348	11	6	of	of	ADP
fbem-4348	11	7	relevant	relevant	ADJ
fbem-4348	11	8	cases	case	NOUN
fbem-4348	11	9	,	,	PUNCT
fbem-4348	11	10	auditors	auditor	NOUN
fbem-4348	11	11	can	can	AUX
fbem-4348	11	12	enhance	enhance	VERB
fbem-4348	11	13	their	their	PRON
fbem-4348	11	14	risk	risk	NOUN
fbem-4348	11	15	awareness	awareness	NOUN
fbem-4348	11	16	,	,	PUNCT
fbem-4348	11	17	so	so	SCONJ
fbem-4348	11	18	that	that	SCONJ
fbem-4348	11	19	they	they	PRON
fbem-4348	11	20	can	can	AUX
fbem-4348	11	21	continuously	continuously	ADV
fbem-4348	11	22	improve	improve	VERB
fbem-4348	11	23	their	their	PRON
fbem-4348	11	24	professional	professional	ADJ
fbem-4348	11	25	quality	quality	NOUN
fbem-4348	11	26	in	in	ADP
fbem-4348	11	27	future	future	ADJ
fbem-4348	11	28	work	work	NOUN
fbem-4348	11	29	,	,	PUNCT
fbem-4348	11	30	and	and	CCONJ
fbem-4348	11	31	continuously	continuously	ADV
fbem-4348	11	32	improve	improve	VERB
fbem-4348	11	33	the	the	DET
fbem-4348	11	34	audit	audit	NOUN
fbem-4348	11	35	methods	method	NOUN
fbem-4348	11	36	for	for	ADP
fbem-4348	11	37	the	the	DET
fbem-4348	11	38	use	use	NOUN
fbem-4348	11	39	of	of	ADP
fbem-4348	11	40	related	related	ADJ
fbem-4348	11	41	party	party	NOUN
fbem-4348	11	42	funds	fund	NOUN
fbem-4348	11	43	,	,	PUNCT
fbem-4348	11	44	so	so	SCONJ
fbem-4348	11	45	as	as	SCONJ
fbem-4348	11	46	to	to	PART
fbem-4348	11	47	ensure	ensure	VERB
fbem-4348	11	48	timely	timely	ADJ
fbem-4348	11	49	and	and	CCONJ
fbem-4348	11	50	accurate	accurate	ADJ
fbem-4348	11	51	supervision	supervision	NOUN
fbem-4348	11	52	of	of	ADP
fbem-4348	11	53	the	the	DET
fbem-4348	11	54	use	use	NOUN
fbem-4348	11	55	of	of	ADP
fbem-4348	11	56	related	related	ADJ
fbem-4348	11	57	party	party	NOUN
fbem-4348	11	58	funds	fund	NOUN
fbem-4348	11	59	,	,	PUNCT
fbem-4348	11	60	so	so	SCONJ
fbem-4348	11	61	as	as	SCONJ
fbem-4348	11	62	to	to	PART
fbem-4348	11	63	ensure	ensure	VERB
fbem-4348	11	64	the	the	DET
fbem-4348	11	65	health	health	NOUN
fbem-4348	11	66	and	and	CCONJ
fbem-4348	11	67	stability	stability	NOUN
fbem-4348	11	68	of	of	ADP
fbem-4348	11	69	audit	audit	NOUN
fbem-4348	11	70	work	work	NOUN
fbem-4348	11	71	.	.	PUNCT
fbem-4348	12	1	2	2	X
fbem-4348	12	2	.	.	X
fbem-4348	12	3	literature	literature	NOUN
fbem-4348	12	4	review	review	VERB
fbem-4348	12	5	2.1	2.1	NUM
fbem-4348	12	6	.	.	PUNCT
fbem-4348	13	1	related	relate	VERB
fbem-4348	13	2	party	party	NOUN
fbem-4348	13	3	transactions	transaction	NOUN
fbem-4348	13	4	while	while	SCONJ
fbem-4348	13	5	listed	list	VERB
fbem-4348	13	6	companies	company	NOUN
fbem-4348	13	7	achieve	achieve	VERB
fbem-4348	13	8	profitability	profitability	NOUN
fbem-4348	13	9	and	and	CCONJ
fbem-4348	13	10	meet	meet	VERB
fbem-4348	13	11	the	the	DET
fbem-4348	13	12	financing	financing	NOUN
fbem-4348	13	13	needs	need	NOUN
fbem-4348	13	14	of	of	ADP
fbem-4348	13	15	enterprises	enterprise	NOUN
fbem-4348	13	16	,	,	PUNCT
fbem-4348	13	17	they	they	PRON
fbem-4348	13	18	also	also	ADV
fbem-4348	13	19	have	have	VERB
fbem-4348	13	20	the	the	DET
fbem-4348	13	21	motivation	motivation	NOUN
fbem-4348	13	22	to	to	PART
fbem-4348	13	23	occupy	occupy	VERB
fbem-4348	13	24	the	the	DET
fbem-4348	13	25	funds	fund	NOUN
fbem-4348	13	26	of	of	ADP
fbem-4348	13	27	related	related	ADJ
fbem-4348	13	28	parties	party	NOUN
fbem-4348	13	29	.	.	PUNCT
fbem-4348	14	1	an	an	DET
fbem-4348	14	2	xin	xin	PROPN
fbem-4348	14	3	(	(	PUNCT
fbem-4348	14	4	2016	2016	NUM
fbem-4348	14	5	)	)	PUNCT
fbem-4348	14	6	believes	believe	VERB
fbem-4348	14	7	that	that	SCONJ
fbem-4348	14	8	there	there	PRON
fbem-4348	14	9	are	be	VERB
fbem-4348	14	10	two	two	NUM
fbem-4348	14	11	reasons	reason	NOUN
fbem-4348	14	12	for	for	ADP
fbem-4348	14	13	the	the	DET
fbem-4348	14	14	frequent	frequent	ADJ
fbem-4348	14	15	fraud	fraud	NOUN
fbem-4348	14	16	of	of	ADP
fbem-4348	14	17	related	related	ADJ
fbem-4348	14	18	party	party	NOUN
fbem-4348	14	19	transactions	transaction	NOUN
fbem-4348	14	20	:	:	PUNCT
fbem-4348	14	21	one	one	NUM
fbem-4348	14	22	is	be	AUX
fbem-4348	14	23	the	the	DET
fbem-4348	14	24	concealment	concealment	NOUN
fbem-4348	14	25	of	of	ADP
fbem-4348	14	26	related	related	ADJ
fbem-4348	14	27	party	party	NOUN
fbem-4348	14	28	transactions	transaction	NOUN
fbem-4348	14	29	,	,	PUNCT
fbem-4348	14	30	and	and	CCONJ
fbem-4348	14	31	the	the	DET
fbem-4348	14	32	other	other	ADJ
fbem-4348	14	33	is	be	AUX
fbem-4348	14	34	the	the	DET
fbem-4348	14	35	complexity	complexity	NOUN
fbem-4348	14	36	of	of	ADP
fbem-4348	14	37	related	related	ADJ
fbem-4348	14	38	party	party	NOUN
fbem-4348	14	39	transactions	transaction	NOUN
fbem-4348	14	40	.	.	PUNCT
fbem-4348	15	1	huang	huang	PROPN
fbem-4348	15	2	qiuju	qiuju	PROPN
fbem-4348	15	3	(	(	PUNCT
fbem-4348	15	4	2019	2019	NUM
fbem-4348	15	5	)	)	PUNCT
fbem-4348	15	6	from	from	ADP
fbem-4348	15	7	the	the	DET
fbem-4348	15	8	perspective	perspective	NOUN
fbem-4348	15	9	of	of	ADP
fbem-4348	15	10	funds	fund	NOUN
fbem-4348	15	11	,	,	PUNCT
fbem-4348	15	12	some	some	DET
fbem-4348	15	13	enterprises	enterprise	NOUN
fbem-4348	15	14	choose	choose	VERB
fbem-4348	15	15	financing	financing	NOUN
fbem-4348	15	16	to	to	PART
fbem-4348	15	17	solve	solve	VERB
fbem-4348	15	18	the	the	DET
fbem-4348	15	19	problem	problem	NOUN
fbem-4348	15	20	of	of	ADP
fbem-4348	15	21	capital	capital	NOUN
fbem-4348	15	22	shortage	shortage	NOUN
fbem-4348	15	23	,	,	PUNCT
fbem-4348	15	24	which	which	PRON
fbem-4348	15	25	increases	increase	VERB
fbem-4348	15	26	the	the	DET
fbem-4348	15	27	risk	risk	NOUN
fbem-4348	15	28	of	of	ADP
fbem-4348	15	29	related	related	ADJ
fbem-4348	15	30	parties	party	NOUN
fbem-4348	15	31	'	'	PART
fbem-4348	15	32	capital	capital	NOUN
fbem-4348	15	33	occupation	occupation	NOUN
fbem-4348	15	34	.	.	PUNCT
fbem-4348	16	1	hou	hou	PROPN
fbem-4348	16	2	yongpu	yongpu	PROPN
fbem-4348	16	3	(	(	PUNCT
fbem-4348	16	4	2020	2020	NUM
fbem-4348	16	5	)	)	PUNCT
fbem-4348	16	6	believes	believe	VERB
fbem-4348	16	7	that	that	SCONJ
fbem-4348	16	8	the	the	DET
fbem-4348	16	9	capital	capital	NOUN
fbem-4348	16	10	occupation	occupation	NOUN
fbem-4348	16	11	of	of	ADP
fbem-4348	16	12	related	related	ADJ
fbem-4348	16	13	parties	party	NOUN
fbem-4348	16	14	of	of	ADP
fbem-4348	16	15	listed	list	VERB
fbem-4348	16	16	companies	company	NOUN
fbem-4348	16	17	is	be	AUX
fbem-4348	16	18	inversely	inversely	ADV
fbem-4348	16	19	proportional	proportional	ADJ
fbem-4348	16	20	to	to	ADP
fbem-4348	16	21	the	the	DET
fbem-4348	16	22	efficiency	efficiency	NOUN
fbem-4348	16	23	of	of	ADP
fbem-4348	16	24	working	work	VERB
fbem-4348	16	25	capital	capital	NOUN
fbem-4348	16	26	management	management	NOUN
fbem-4348	16	27	,	,	PUNCT
fbem-4348	16	28	and	and	CCONJ
fbem-4348	16	29	the	the	DET
fbem-4348	16	30	low	low	ADJ
fbem-4348	16	31	efficiency	efficiency	NOUN
fbem-4348	16	32	of	of	ADP
fbem-4348	16	33	working	work	VERB
fbem-4348	16	34	capital	capital	NOUN
fbem-4348	16	35	management	management	NOUN
fbem-4348	16	36	is	be	AUX
fbem-4348	16	37	an	an	DET
fbem-4348	16	38	important	important	ADJ
fbem-4348	16	39	reason	reason	NOUN
fbem-4348	16	40	for	for	ADP
fbem-4348	16	41	the	the	DET
fbem-4348	16	42	capital	capital	NOUN
fbem-4348	16	43	occupation	occupation	NOUN
fbem-4348	16	44	of	of	ADP
fbem-4348	16	45	related	related	ADJ
fbem-4348	16	46	parties	party	NOUN
fbem-4348	16	47	.	.	PUNCT
fbem-4348	17	1	qi	qi	PROPN
fbem-4348	17	2	wenhui	wenhui	PROPN
fbem-4348	17	3	(	(	PUNCT
fbem-4348	17	4	2021	2021	NUM
fbem-4348	17	5	)	)	PUNCT
fbem-4348	17	6	analyzed	analyze	VERB
fbem-4348	17	7	the	the	DET
fbem-4348	17	8	reasons	reason	NOUN
fbem-4348	17	9	for	for	ADP
fbem-4348	17	10	the	the	DET
fbem-4348	17	11	occupation	occupation	NOUN
fbem-4348	17	12	of	of	ADP
fbem-4348	17	13	funds	fund	NOUN
fbem-4348	17	14	by	by	ADP
fbem-4348	17	15	related	related	ADJ
fbem-4348	17	16	parties	party	NOUN
fbem-4348	17	17	from	from	ADP
fbem-4348	17	18	the	the	DET
fbem-4348	17	19	perspective	perspective	NOUN
fbem-4348	17	20	of	of	ADP
fbem-4348	17	21	the	the	DET
fbem-4348	17	22	company	company	NOUN
fbem-4348	17	23	's	's	PART
fbem-4348	17	24	internal	internal	ADJ
fbem-4348	17	25	control	control	NOUN
fbem-4348	17	26	,	,	PUNCT
fbem-4348	17	27	mainly	mainly	ADV
fbem-4348	17	28	including	include	VERB
fbem-4348	17	29	the	the	DET
fbem-4348	17	30	company	company	NOUN
fbem-4348	17	31	's	's	PART
fbem-4348	17	32	internal	internal	ADJ
fbem-4348	17	33	management	management	NOUN
fbem-4348	17	34	deficiencies	deficiency	NOUN
fbem-4348	17	35	,	,	PUNCT
fbem-4348	17	36	insufficient	insufficient	ADJ
fbem-4348	17	37	external	external	ADJ
fbem-4348	17	38	supervision	supervision	NOUN
fbem-4348	17	39	,	,	PUNCT
fbem-4348	17	40	and	and	CCONJ
fbem-4348	17	41	low	low	ADJ
fbem-4348	17	42	illegal	illegal	ADJ
fbem-4348	17	43	costs	cost	NOUN
fbem-4348	17	44	.	.	PUNCT
fbem-4348	18	1	hou	hou	PROPN
fbem-4348	18	2	deshuai	deshuai	PROPN
fbem-4348	18	3	et	et	PROPN
fbem-4348	18	4	al	al	PROPN
fbem-4348	18	5	.	.	PROPN
fbem-4348	19	1	(	(	PUNCT
fbem-4348	19	2	2019	2019	NUM
fbem-4348	19	3	)	)	PUNCT
fbem-4348	19	4	analyzed	analyze	VERB
fbem-4348	19	5	from	from	ADP
fbem-4348	19	6	the	the	DET
fbem-4348	19	7	perspective	perspective	NOUN
fbem-4348	19	8	of	of	ADP
fbem-4348	19	9	economic	economic	ADJ
fbem-4348	19	10	policy	policy	NOUN
fbem-4348	19	11	,	,	PUNCT
fbem-4348	19	12	arguing	argue	VERB
fbem-4348	19	13	that	that	SCONJ
fbem-4348	19	14	if	if	SCONJ
fbem-4348	19	15	macro	macro	ADJ
fbem-4348	19	16	-	-	NOUN
fbem-4348	19	17	control	control	NOUN
fbem-4348	19	18	policies	policy	NOUN
fbem-4348	19	19	are	be	AUX
fbem-4348	19	20	frequently	frequently	ADV
fbem-4348	19	21	and	and	CCONJ
fbem-4348	19	22	unexpectedly	unexpectedly	ADV
fbem-4348	19	23	adjusted	adjust	VERB
fbem-4348	19	24	,	,	PUNCT
fbem-4348	19	25	the	the	DET
fbem-4348	19	26	company	company	NOUN
fbem-4348	19	27	's	's	PART
fbem-4348	19	28	operation	operation	NOUN
fbem-4348	19	29	will	will	AUX
fbem-4348	19	30	face	face	VERB
fbem-4348	19	31	considerable	considerable	ADJ
fbem-4348	19	32	uncertainty	uncertainty	NOUN
fbem-4348	19	33	,	,	PUNCT
fbem-4348	19	34	and	and	CCONJ
fbem-4348	19	35	related	related	ADJ
fbem-4348	19	36	parties	party	NOUN
fbem-4348	19	37	may	may	AUX
fbem-4348	19	38	also	also	ADV
fbem-4348	19	39	take	take	VERB
fbem-4348	19	40	the	the	DET
fbem-4348	19	41	opportunity	opportunity	NOUN
fbem-4348	19	42	to	to	PART
fbem-4348	19	43	encroach	encroach	VERB
fbem-4348	19	44	on	on	ADP
fbem-4348	19	45	the	the	DET
fbem-4348	19	46	company	company	NOUN
fbem-4348	19	47	's	's	PART
fbem-4348	19	48	interests	interest	NOUN
fbem-4348	19	49	.	.	PUNCT
fbem-4348	20	1	2.2	2.2	NUM
fbem-4348	20	2	.	.	PUNCT
fbem-4348	20	3	related	relate	VERB
fbem-4348	20	4	party	party	NOUN
fbem-4348	20	5	audit	audit	NOUN
fbem-4348	20	6	risks	risk	VERB
fbem-4348	20	7	wang	wang	PROPN
fbem-4348	20	8	yuhan	yuhan	PROPN
fbem-4348	20	9	(	(	PUNCT
fbem-4348	20	10	2017	2017	NUM
fbem-4348	20	11	)	)	PUNCT
fbem-4348	20	12	believes	believe	VERB
fbem-4348	20	13	that	that	SCONJ
fbem-4348	20	14	with	with	ADP
fbem-4348	20	15	the	the	DET
fbem-4348	20	16	continuous	continuous	ADJ
fbem-4348	20	17	development	development	NOUN
fbem-4348	20	18	of	of	ADP
fbem-4348	20	19	related	related	ADJ
fbem-4348	20	20	party	party	NOUN
fbem-4348	20	21	transactions	transaction	NOUN
fbem-4348	20	22	,	,	PUNCT
fbem-4348	20	23	there	there	PRON
fbem-4348	20	24	are	be	VERB
fbem-4348	20	25	more	more	ADV
fbem-4348	20	26	and	and	CCONJ
fbem-4348	20	27	more	more	ADJ
fbem-4348	20	28	ways	way	NOUN
fbem-4348	20	29	to	to	PART
fbem-4348	20	30	conduct	conduct	VERB
fbem-4348	20	31	transactions	transaction	NOUN
fbem-4348	20	32	between	between	ADP
fbem-4348	20	33	enterprises	enterprise	NOUN
fbem-4348	20	34	,	,	PUNCT
fbem-4348	20	35	but	but	CCONJ
fbem-4348	20	36	this	this	PRON
fbem-4348	20	37	also	also	ADV
fbem-4348	20	38	brings	bring	VERB
fbem-4348	20	39	difficulties	difficulty	NOUN
fbem-4348	20	40	to	to	ADP
fbem-4348	20	41	supervision	supervision	NOUN
fbem-4348	20	42	and	and	CCONJ
fbem-4348	20	43	auditing	auditing	NOUN
fbem-4348	20	44	.	.	PUNCT
fbem-4348	21	1	liu	liu	PROPN
fbem-4348	21	2	guangrui	guangrui	PROPN
fbem-4348	21	3	(	(	PUNCT
fbem-4348	21	4	2019	2019	NUM
fbem-4348	21	5	)	)	PUNCT
fbem-4348	21	6	believes	believe	VERB
fbem-4348	21	7	that	that	SCONJ
fbem-4348	21	8	the	the	DET
fbem-4348	21	9	internal	internal	ADJ
fbem-4348	21	10	control	control	NOUN
fbem-4348	21	11	of	of	ADP
fbem-4348	21	12	the	the	DET
fbem-4348	21	13	audited	audit	VERB
fbem-4348	21	14	entity	entity	NOUN
fbem-4348	21	15	,	,	PUNCT
fbem-4348	21	16	the	the	DET
fbem-4348	21	17	complex	complex	ADJ
fbem-4348	21	18	business	business	NOUN
fbem-4348	21	19	process	process	NOUN
fbem-4348	21	20	of	of	ADP
fbem-4348	21	21	the	the	DET
fbem-4348	21	22	audited	audit	VERB
fbem-4348	21	23	entity	entity	NOUN
fbem-4348	21	24	,	,	PUNCT
fbem-4348	21	25	the	the	DET
fbem-4348	21	26	lack	lack	NOUN
fbem-4348	21	27	of	of	ADP
fbem-4348	21	28	professional	professional	ADJ
fbem-4348	21	29	knowledge	knowledge	NOUN
fbem-4348	21	30	of	of	ADP
fbem-4348	21	31	the	the	DET
fbem-4348	21	32	auditors	auditor	NOUN
fbem-4348	21	33	,	,	PUNCT
fbem-4348	21	34	and	and	CCONJ
fbem-4348	21	35	the	the	DET
fbem-4348	21	36	insufficient	insufficient	ADJ
fbem-4348	21	37	audit	audit	NOUN
fbem-4348	21	38	procedures	procedure	NOUN
fbem-4348	21	39	and	and	CCONJ
fbem-4348	21	40	methods	method	NOUN
fbem-4348	21	41	for	for	ADP
fbem-4348	21	42	related	related	ADJ
fbem-4348	21	43	party	party	NOUN
fbem-4348	21	44	transactions	transaction	NOUN
fbem-4348	21	45	are	be	AUX
fbem-4348	21	46	all	all	PRON
fbem-4348	21	47	reasons	reason	NOUN
fbem-4348	21	48	why	why	SCONJ
fbem-4348	21	49	private	private	ADJ
fbem-4348	21	50	audits	audits	NOUN
fbem-4348	21	51	fail	fail	VERB
fbem-4348	21	52	to	to	PART
fbem-4348	21	53	effectively	effectively	ADV
fbem-4348	21	54	audit	audit	VERB
fbem-4348	21	55	.	.	PUNCT
fbem-4348	22	1	ji	ji	PROPN
fbem-4348	22	2	danyang	danyang	PROPN
fbem-4348	22	3	(	(	PUNCT
fbem-4348	22	4	2016	2016	NUM
fbem-4348	22	5	)	)	PUNCT
fbem-4348	22	6	believes	believe	VERB
fbem-4348	22	7	that	that	SCONJ
fbem-4348	22	8	the	the	DET
fbem-4348	22	9	level	level	NOUN
fbem-4348	22	10	of	of	ADP
fbem-4348	22	11	corporate	corporate	ADJ
fbem-4348	22	12	governance	governance	NOUN
fbem-4348	22	13	is	be	AUX
fbem-4348	22	14	inversely	inversely	ADV
fbem-4348	22	15	proportional	proportional	ADJ
fbem-4348	22	16	to	to	PART
fbem-4348	22	17	audit	audit	VERB
fbem-4348	22	18	risk	risk	NOUN
fbem-4348	22	19	,	,	PUNCT
fbem-4348	22	20	and	and	CCONJ
fbem-4348	22	21	the	the	DET
fbem-4348	22	22	sound	sound	ADJ
fbem-4348	22	23	corporate	corporate	ADJ
fbem-4348	22	24	governance	governance	NOUN
fbem-4348	22	25	structure	structure	NOUN
fbem-4348	22	26	can	can	AUX
fbem-4348	22	27	reduce	reduce	VERB
fbem-4348	22	28	audit	audit	NOUN
fbem-4348	22	29	risk	risk	NOUN
fbem-4348	22	30	.	.	PUNCT
fbem-4348	23	1	hao	hao	PROPN
fbem-4348	23	2	xia	xia	PROPN
fbem-4348	23	3	(	(	PUNCT
fbem-4348	23	4	2017	2017	NUM
fbem-4348	23	5	)	)	PUNCT
fbem-4348	23	6	found	find	VERB
fbem-4348	23	7	that	that	SCONJ
fbem-4348	23	8	related	related	ADJ
fbem-4348	23	9	party	party	NOUN
fbem-4348	23	10	transactions	transaction	NOUN
fbem-4348	23	11	are	be	AUX
fbem-4348	23	12	more	more	ADV
fbem-4348	23	13	concerned	concerned	ADJ
fbem-4348	23	14	than	than	ADP
fbem-4348	23	15	other	other	ADJ
fbem-4348	23	16	types	type	NOUN
fbem-4348	23	17	of	of	ADP
fbem-4348	23	18	audit	audit	NOUN
fbem-4348	23	19	methods	method	NOUN
fbem-4348	23	20	,	,	PUNCT
fbem-4348	23	21	transaction	transaction	NOUN
fbem-4348	23	22	number	number	NOUN
fbem-4348	23	23	,	,	PUNCT
fbem-4348	23	24	transaction	transaction	NOUN
fbem-4348	23	25	type	type	NOUN
fbem-4348	23	26	,	,	PUNCT
fbem-4348	23	27	and	and	CCONJ
fbem-4348	23	28	transaction	transaction	NOUN
fbem-4348	23	29	amount	amount	NOUN
fbem-4348	23	30	,	,	PUNCT
fbem-4348	23	31	so	so	SCONJ
fbem-4348	23	32	auditors	auditor	NOUN
fbem-4348	23	33	often	often	ADV
fbem-4348	23	34	rely	rely	VERB
fbem-4348	23	35	on	on	ADP
fbem-4348	23	36	appropriate	appropriate	ADJ
fbem-4348	23	37	audit	audit	NOUN
fbem-4348	23	38	processes	process	NOUN
fbem-4348	23	39	to	to	PART
fbem-4348	23	40	obtain	obtain	VERB
fbem-4348	23	41	more	more	ADV
fbem-4348	23	42	accurate	accurate	ADJ
fbem-4348	23	43	audit	audit	NOUN
fbem-4348	23	44	evidence	evidence	NOUN
fbem-4348	23	45	.	.	PUNCT
fbem-4348	24	1	according	accord	VERB
fbem-4348	24	2	to	to	ADP
fbem-4348	24	3	the	the	DET
fbem-4348	24	4	analysis	analysis	NOUN
fbem-4348	24	5	of	of	ADP
fbem-4348	24	6	xia	xia	PROPN
fbem-4348	24	7	yun	yun	PROPN
fbem-4348	24	8	and	and	CCONJ
fbem-4348	24	9	zeng	zeng	PROPN
fbem-4348	24	10	dandan	dandan	PROPN
fbem-4348	24	11	(	(	PUNCT
fbem-4348	24	12	2017	2017	NUM
fbem-4348	24	13	)	)	PUNCT
fbem-4348	24	14	,	,	PUNCT
fbem-4348	24	15	it	it	PRON
fbem-4348	24	16	is	be	AUX
fbem-4348	24	17	believed	believe	VERB
fbem-4348	24	18	that	that	SCONJ
fbem-4348	24	19	in	in	ADP
fbem-4348	24	20	order	order	NOUN
fbem-4348	24	21	to	to	PART
fbem-4348	24	22	effectively	effectively	ADV
fbem-4348	24	23	control	control	VERB
fbem-4348	24	24	risks	risk	NOUN
fbem-4348	24	25	,	,	PUNCT
fbem-4348	24	26	a	a	DET
fbem-4348	24	27	reasonable	reasonable	ADJ
fbem-4348	24	28	shareholding	shareholding	NOUN
fbem-4348	24	29	structure	structure	NOUN
fbem-4348	24	30	must	must	AUX
fbem-4348	24	31	be	be	AUX
fbem-4348	24	32	established	establish	VERB
fbem-4348	24	33	,	,	PUNCT
fbem-4348	24	34	and	and	CCONJ
fbem-4348	24	35	the	the	DET
fbem-4348	24	36	degree	degree	NOUN
fbem-4348	24	37	of	of	ADP
fbem-4348	24	38	concentration	concentration	NOUN
fbem-4348	24	39	of	of	ADP
fbem-4348	24	40	control	control	NOUN
fbem-4348	24	41	is	be	AUX
fbem-4348	24	42	directly	directly	ADV
fbem-4348	24	43	proportional	proportional	ADJ
fbem-4348	24	44	to	to	ADP
fbem-4348	24	45	the	the	DET
fbem-4348	24	46	probability	probability	NOUN
fbem-4348	24	47	of	of	ADP
fbem-4348	24	48	unfair	unfair	ADJ
fbem-4348	24	49	related	related	ADJ
fbem-4348	24	50	party	party	NOUN
fbem-4348	24	51	transactions	transaction	NOUN
fbem-4348	24	52	.	.	PUNCT
fbem-4348	25	1	2	2	NUM
fbem-4348	25	2	3	3	NUM
fbem-4348	25	3	.	.	PUNCT
fbem-4348	25	4	case	case	NOUN
fbem-4348	25	5	introduction	introduction	NOUN
fbem-4348	25	6	3.1	3.1	NUM
fbem-4348	25	7	.	.	PUNCT
fbem-4348	26	1	company	company	NOUN
fbem-4348	26	2	profile	profile	NOUN
fbem-4348	26	3	shenzhen	shenzhen	PROPN
fbem-4348	26	4	soling	sole	VERB
fbem-4348	26	5	industrial	industrial	PROPN
fbem-4348	26	6	co.	co.	PROPN
fbem-4348	26	7	,	,	PUNCT
fbem-4348	26	8	ltd	ltd	PROPN
fbem-4348	26	9	.	.	PROPN
fbem-4348	26	10	(	(	PUNCT
fbem-4348	26	11	hereinafter	hereinafter	NOUN
fbem-4348	26	12	referred	refer	VERB
fbem-4348	26	13	to	to	ADP
fbem-4348	26	14	as	as	ADP
fbem-4348	26	15	soling	soling	PROPN
fbem-4348	26	16	co.	co.	PROPN
fbem-4348	26	17	,	,	PUNCT
fbem-4348	26	18	ltd	ltd	PROPN
fbem-4348	26	19	.	.	PROPN
fbem-4348	26	20	)	)	PUNCT
fbem-4348	26	21	,	,	PUNCT
fbem-4348	26	22	in	in	ADP
fbem-4348	26	23	october	october	PROPN
fbem-4348	26	24	2010	2010	NUM
fbem-4348	26	25	to	to	PART
fbem-4348	26	26	carry	carry	VERB
fbem-4348	26	27	out	out	ADP
fbem-4348	26	28	the	the	DET
fbem-4348	26	29	shareholding	shareholding	NOUN
fbem-4348	26	30	reform	reform	NOUN
fbem-4348	26	31	,	,	PUNCT
fbem-4348	26	32	formally	formally	ADV
fbem-4348	26	33	established	establish	VERB
fbem-4348	26	34	shenzhen	shenzhen	PROPN
fbem-4348	26	35	industrial	industrial	PROPN
fbem-4348	26	36	co.	co.	PROPN
fbem-4348	26	37	,	,	PUNCT
fbem-4348	26	38	ltd	ltd	PROPN
fbem-4348	26	39	.	.	PROPN
fbem-4348	26	40	,	,	PUNCT
fbem-4348	26	41	is	be	AUX
fbem-4348	26	42	a	a	DET
fbem-4348	26	43	collection	collection	NOUN
fbem-4348	26	44	of	of	ADP
fbem-4348	26	45	auto	auto	NOUN
fbem-4348	26	46	parts	part	NOUN
fbem-4348	26	47	research	research	NOUN
fbem-4348	26	48	and	and	CCONJ
fbem-4348	26	49	development	development	NOUN
fbem-4348	26	50	,	,	PUNCT
fbem-4348	26	51	production	production	NOUN
fbem-4348	26	52	,	,	PUNCT
fbem-4348	26	53	sales	sale	NOUN
fbem-4348	26	54	,	,	PUNCT
fbem-4348	26	55	service	service	NOUN
fbem-4348	26	56	as	as	ADP
fbem-4348	26	57	one	one	NUM
fbem-4348	26	58	of	of	ADP
fbem-4348	26	59	the	the	DET
fbem-4348	26	60	hightech	hightech	ADJ
fbem-4348	26	61	electronic	electronic	ADJ
fbem-4348	26	62	information	information	NOUN
fbem-4348	26	63	technology	technology	NOUN
fbem-4348	26	64	enterprises	enterprise	NOUN
fbem-4348	26	65	,	,	PUNCT
fbem-4348	26	66	the	the	DET
fbem-4348	26	67	main	main	ADJ
fbem-4348	26	68	car	car	NOUN
fbem-4348	26	69	audio	audio	NOUN
fbem-4348	26	70	and	and	CCONJ
fbem-4348	26	71	video	video	NOUN
fbem-4348	26	72	navigation	navigation	NOUN
fbem-4348	26	73	system	system	NOUN
fbem-4348	26	74	,	,	PUNCT
fbem-4348	26	75	intelligent	intelligent	ADJ
fbem-4348	26	76	information	information	NOUN
fbem-4348	26	77	system	system	NOUN
fbem-4348	26	78	,	,	PUNCT
fbem-4348	26	79	anti	anti	ADJ
fbem-4348	26	80	-	-	ADJ
fbem-4348	26	81	theft	theft	ADJ
fbem-4348	26	82	system	system	NOUN
fbem-4348	26	83	,	,	PUNCT
fbem-4348	26	84	intelligent	intelligent	ADJ
fbem-4348	26	85	trajectory	trajectory	NOUN
fbem-4348	26	86	reversing	reverse	VERB
fbem-4348	26	87	system	system	NOUN
fbem-4348	26	88	and	and	CCONJ
fbem-4348	26	89	other	other	ADJ
fbem-4348	26	90	products	product	NOUN
fbem-4348	26	91	,	,	PUNCT
fbem-4348	26	92	is	be	AUX
fbem-4348	26	93	the	the	DET
fbem-4348	26	94	leading	lead	VERB
fbem-4348	26	95	domestic	domestic	ADJ
fbem-4348	26	96	manufacturer	manufacturer	NOUN
fbem-4348	26	97	of	of	ADP
fbem-4348	26	98	vehicle	vehicle	NOUN
fbem-4348	26	99	electronic	electronic	ADJ
fbem-4348	26	100	systems	system	NOUN
fbem-4348	26	101	,	,	PUNCT
fbem-4348	26	102	known	know	VERB
fbem-4348	26	103	as	as	ADP
fbem-4348	26	104	a	a	DET
fbem-4348	26	105	national	national	ADJ
fbem-4348	26	106	high	high	ADJ
fbem-4348	26	107	-	-	PUNCT
fbem-4348	26	108	tech	tech	NOUN
fbem-4348	26	109	enterprise	enterprise	NOUN
fbem-4348	26	110	.	.	PUNCT
fbem-4348	27	1	on	on	ADP
fbem-4348	27	2	june	june	PROPN
fbem-4348	27	3	11	11	NUM
fbem-4348	27	4	,	,	PUNCT
fbem-4348	27	5	2015	2015	NUM
fbem-4348	27	6	,	,	PUNCT
fbem-4348	27	7	the	the	DET
fbem-4348	27	8	company	company	NOUN
fbem-4348	27	9	was	be	AUX
fbem-4348	27	10	listed	list	VERB
fbem-4348	27	11	on	on	ADP
fbem-4348	27	12	the	the	DET
fbem-4348	27	13	a	a	DET
fbem-4348	27	14	-	-	PUNCT
fbem-4348	27	15	share	share	NOUN
fbem-4348	27	16	small	small	ADJ
fbem-4348	27	17	and	and	CCONJ
fbem-4348	27	18	medium	medium	ADJ
fbem-4348	27	19	-	-	PUNCT
fbem-4348	27	20	sized	sized	ADJ
fbem-4348	27	21	board	board	NOUN
fbem-4348	27	22	of	of	ADP
fbem-4348	27	23	the	the	DET
fbem-4348	27	24	shenzhen	shenzhen	PROPN
fbem-4348	27	25	stock	stock	PROPN
fbem-4348	27	26	exchange	exchange	PROPN
fbem-4348	27	27	.	.	PUNCT
fbem-4348	28	1	3.2	3.2	NUM
fbem-4348	28	2	.	.	PUNCT
fbem-4348	29	1	review	review	NOUN
fbem-4348	29	2	of	of	ADP
fbem-4348	29	3	fraud	fraud	NOUN
fbem-4348	29	4	incidents	incident	NOUN
fbem-4348	29	5	on	on	ADP
fbem-4348	29	6	april	april	PROPN
fbem-4348	29	7	26	26	NUM
fbem-4348	29	8	,	,	PUNCT
fbem-4348	29	9	2019	2019	NUM
fbem-4348	29	10	,	,	PUNCT
fbem-4348	29	11	the	the	DET
fbem-4348	29	12	china	china	PROPN
fbem-4348	29	13	securities	securities	PROPN
fbem-4348	29	14	regulatory	regulatory	PROPN
fbem-4348	29	15	commission	commission	PROPN
fbem-4348	29	16	officially	officially	ADV
fbem-4348	29	17	launched	launch	VERB
fbem-4348	29	18	an	an	DET
fbem-4348	29	19	investigation	investigation	NOUN
fbem-4348	29	20	into	into	ADP
fbem-4348	29	21	soling	soling	NOUN
fbem-4348	29	22	shares	share	NOUN
fbem-4348	29	23	.	.	PUNCT
fbem-4348	30	1	on	on	ADP
fbem-4348	30	2	december	december	PROPN
fbem-4348	30	3	8	8	NUM
fbem-4348	30	4	,	,	PUNCT
fbem-4348	30	5	2020	2020	NUM
fbem-4348	30	6	,	,	PUNCT
fbem-4348	30	7	he	he	PRON
fbem-4348	30	8	received	receive	VERB
fbem-4348	30	9	a	a	DET
fbem-4348	30	10	market	market	NOUN
fbem-4348	30	11	ban	ban	NOUN
fbem-4348	30	12	decision	decision	NOUN
fbem-4348	30	13	issued	issue	VERB
fbem-4348	30	14	by	by	ADP
fbem-4348	30	15	the	the	DET
fbem-4348	30	16	china	china	PROPN
fbem-4348	30	17	securities	securities	PROPN
fbem-4348	30	18	regulatory	regulatory	PROPN
fbem-4348	30	19	commission	commission	NOUN
fbem-4348	30	20	and	and	CCONJ
fbem-4348	30	21	publicly	publicly	ADV
fbem-4348	30	22	criticized	criticize	VERB
fbem-4348	30	23	it	it	PRON
fbem-4348	30	24	.	.	PUNCT
fbem-4348	31	1	the	the	DET
fbem-4348	31	2	criticism	criticism	NOUN
fbem-4348	31	3	pointed	point	VERB
fbem-4348	31	4	out	out	ADP
fbem-4348	31	5	that	that	SCONJ
fbem-4348	31	6	shenzhen	shenzhen	PROPN
fbem-4348	31	7	soling	soling	NOUN
fbem-4348	31	8	inflated	inflate	VERB
fbem-4348	31	9	its	its	PRON
fbem-4348	31	10	profit	profit	NOUN
fbem-4348	31	11	of	of	ADP
fbem-4348	31	12	279	279	NUM
fbem-4348	31	13	million	million	NUM
fbem-4348	31	14	yuan	yuan	NOUN
fbem-4348	31	15	in	in	ADP
fbem-4348	31	16	2016	2016	NUM
fbem-4348	31	17	,	,	PUNCT
fbem-4348	31	18	350	350	NUM
fbem-4348	31	19	million	million	NUM
fbem-4348	31	20	yuan	yuan	NOUN
fbem-4348	31	21	in	in	ADP
fbem-4348	31	22	2017	2017	NUM
fbem-4348	31	23	and	and	CCONJ
fbem-4348	31	24	220	220	NUM
fbem-4348	31	25	million	million	NUM
fbem-4348	31	26	yuan	yuan	NOUN
fbem-4348	31	27	in	in	ADP
fbem-4348	31	28	2018	2018	NUM
fbem-4348	31	29	.	.	PUNCT
fbem-4348	32	1	on	on	ADP
fbem-4348	32	2	september	september	PROPN
fbem-4348	32	3	6	6	NUM
fbem-4348	32	4	,	,	PUNCT
fbem-4348	32	5	2021	2021	NUM
fbem-4348	32	6	,	,	PUNCT
fbem-4348	32	7	ruihua	ruihua	NOUN
fbem-4348	32	8	law	law	NOUN
fbem-4348	32	9	firm	firm	NOUN
fbem-4348	32	10	was	be	AUX
fbem-4348	32	11	punished	punish	VERB
fbem-4348	32	12	by	by	ADP
fbem-4348	32	13	the	the	DET
fbem-4348	32	14	china	china	PROPN
fbem-4348	32	15	securities	securities	PROPN
fbem-4348	32	16	regulatory	regulatory	PROPN
fbem-4348	32	17	commission	commission	PROPN
fbem-4348	32	18	(	(	PUNCT
fbem-4348	32	19	csrc	csrc	PROPN
fbem-4348	32	20	)	)	PUNCT
fbem-4348	32	21	,	,	PUNCT
fbem-4348	32	22	alleging	allege	VERB
fbem-4348	32	23	that	that	SCONJ
fbem-4348	32	24	it	it	PRON
fbem-4348	32	25	failed	fail	VERB
fbem-4348	32	26	to	to	PART
fbem-4348	32	27	perform	perform	VERB
fbem-4348	32	28	its	its	PRON
fbem-4348	32	29	duties	duty	NOUN
fbem-4348	32	30	during	during	ADP
fbem-4348	32	31	the	the	DET
fbem-4348	32	32	period	period	NOUN
fbem-4348	32	33	of	of	ADP
fbem-4348	32	34	providing	provide	VERB
fbem-4348	32	35	services	service	NOUN
fbem-4348	32	36	to	to	ADP
fbem-4348	32	37	soling	soling	NOUN
fbem-4348	32	38	shares	share	NOUN
fbem-4348	32	39	,	,	PUNCT
fbem-4348	32	40	failed	fail	VERB
fbem-4348	32	41	to	to	PART
fbem-4348	32	42	discover	discover	VERB
fbem-4348	32	43	material	material	ADJ
fbem-4348	32	44	deficiencies	deficiency	NOUN
fbem-4348	32	45	in	in	ADP
fbem-4348	32	46	soling	sole	VERB
fbem-4348	32	47	shares	share	NOUN
fbem-4348	32	48	'	'	PART
fbem-4348	32	49	internal	internal	ADJ
fbem-4348	32	50	control	control	NOUN
fbem-4348	32	51	in	in	ADP
fbem-4348	32	52	a	a	DET
fbem-4348	32	53	timely	timely	ADJ
fbem-4348	32	54	manner	manner	NOUN
fbem-4348	32	55	,	,	PUNCT
fbem-4348	32	56	and	and	CCONJ
fbem-4348	32	57	finally	finally	ADV
fbem-4348	32	58	issued	issue	VERB
fbem-4348	32	59	a	a	DET
fbem-4348	32	60	false	false	ADJ
fbem-4348	32	61	audit	audit	NOUN
fbem-4348	32	62	report	report	NOUN
fbem-4348	32	63	.	.	PUNCT
fbem-4348	33	1	the	the	DET
fbem-4348	33	2	csrc	csrc	NOUN
fbem-4348	33	3	ordered	order	VERB
fbem-4348	33	4	shenzhen	shenzhen	PROPN
fbem-4348	33	5	soling	sole	VERB
fbem-4348	33	6	to	to	PART
fbem-4348	33	7	make	make	VERB
fbem-4348	33	8	corrections	correction	NOUN
fbem-4348	33	9	,	,	PUNCT
fbem-4348	33	10	gave	give	VERB
fbem-4348	33	11	a	a	DET
fbem-4348	33	12	warning	warning	NOUN
fbem-4348	33	13	and	and	CCONJ
fbem-4348	33	14	imposed	impose	VERB
fbem-4348	33	15	a	a	DET
fbem-4348	33	16	fine	fine	NOUN
fbem-4348	33	17	of	of	ADP
fbem-4348	33	18	600,000	600,000	NUM
fbem-4348	33	19	yuan	yuan	NOUN
fbem-4348	33	20	.	.	PUNCT
fbem-4348	34	1	chairman	chairman	PROPN
fbem-4348	34	2	xiao	xiao	PROPN
fbem-4348	34	3	xing	xing	PROPN
fbem-4348	34	4	was	be	AUX
fbem-4348	34	5	also	also	ADV
fbem-4348	34	6	given	give	VERB
fbem-4348	34	7	a	a	DET
fbem-4348	34	8	warning	warning	NOUN
fbem-4348	34	9	and	and	CCONJ
fbem-4348	34	10	fined	fine	VERB
fbem-4348	34	11	900,000	900,000	NUM
fbem-4348	34	12	yuan	yuan	NOUN
fbem-4348	34	13	.	.	PUNCT
fbem-4348	35	1	ordered	order	VERB
fbem-4348	35	2	ruihua	ruihua	PROPN
fbem-4348	35	3	accounting	accounting	NOUN
fbem-4348	35	4	firm	firm	NOUN
fbem-4348	35	5	to	to	PART
fbem-4348	35	6	make	make	VERB
fbem-4348	35	7	corrections	correction	NOUN
fbem-4348	35	8	,	,	PUNCT
fbem-4348	35	9	confiscated	confiscate	VERB
fbem-4348	35	10	ruihua	ruihua	PROPN
fbem-4348	35	11	accounting	accounting	NOUN
fbem-4348	35	12	firm	firm	NOUN
fbem-4348	35	13	's	's	PART
fbem-4348	35	14	business	business	NOUN
fbem-4348	35	15	income	income	NOUN
fbem-4348	35	16	of	of	ADP
fbem-4348	35	17	rmb1.6	rmb1.6	PROPN
fbem-4348	35	18	million	million	NUM
fbem-4348	35	19	,	,	PUNCT
fbem-4348	35	20	and	and	CCONJ
fbem-4348	35	21	imposed	impose	VERB
fbem-4348	35	22	a	a	DET
fbem-4348	35	23	fine	fine	NOUN
fbem-4348	35	24	of	of	ADP
fbem-4348	35	25	rmb3.2	rmb3.2	NOUN
fbem-4348	35	26	million	million	NUM
fbem-4348	35	27	;	;	PUNCT
fbem-4348	35	28	certified	certify	VERB
fbem-4348	35	29	public	public	ADJ
fbem-4348	35	30	accountants	accountant	NOUN
fbem-4348	35	31	yin	yin	PROPN
fbem-4348	35	32	jianmin	jianmin	PROPN
fbem-4348	35	33	and	and	CCONJ
fbem-4348	35	34	kuang	kuang	PROPN
fbem-4348	35	35	ao	ao	PROPN
fbem-4348	35	36	were	be	AUX
fbem-4348	35	37	given	give	VERB
fbem-4348	35	38	warnings	warning	NOUN
fbem-4348	35	39	and	and	CCONJ
fbem-4348	35	40	fined	fine	VERB
fbem-4348	35	41	50,000	50,000	NUM
fbem-4348	35	42	yuan	yuan	NOUN
fbem-4348	35	43	each	each	PRON
fbem-4348	35	44	.	.	PUNCT
fbem-4348	36	1	4	4	X
fbem-4348	36	2	.	.	X
fbem-4348	36	3	analysis	analysis	NOUN
fbem-4348	36	4	of	of	ADP
fbem-4348	36	5	financial	financial	ADJ
fbem-4348	36	6	fraud	fraud	NOUN
fbem-4348	36	7	methods	method	NOUN
fbem-4348	36	8	4.1	4.1	NUM
fbem-4348	36	9	.	.	PUNCT
fbem-4348	37	1	occupation	occupation	NOUN
fbem-4348	37	2	of	of	ADP
fbem-4348	37	3	funds	fund	NOUN
fbem-4348	37	4	by	by	ADP
fbem-4348	37	5	related	related	ADJ
fbem-4348	37	6	parties	party	NOUN
fbem-4348	37	7	the	the	DET
fbem-4348	37	8	data	datum	NOUN
fbem-4348	37	9	in	in	ADP
fbem-4348	37	10	the	the	DET
fbem-4348	37	11	table	table	NOUN
fbem-4348	37	12	show	show	NOUN
fbem-4348	37	13	that	that	SCONJ
fbem-4348	37	14	prepaid	prepaid	ADJ
fbem-4348	37	15	accounts	account	NOUN
fbem-4348	37	16	and	and	CCONJ
fbem-4348	37	17	other	other	ADJ
fbem-4348	37	18	receivables	receivables	NOUN
fbem-4348	37	19	did	do	AUX
fbem-4348	37	20	not	not	PART
fbem-4348	37	21	change	change	VERB
fbem-4348	37	22	much	much	ADV
fbem-4348	37	23	in	in	ADP
fbem-4348	37	24	2014	2014	NUM
fbem-4348	37	25	and	and	CCONJ
fbem-4348	37	26	2015	2015	NUM
fbem-4348	37	27	,	,	PUNCT
fbem-4348	37	28	but	but	CCONJ
fbem-4348	37	29	prepaid	prepaid	ADJ
fbem-4348	37	30	accounts	account	NOUN
fbem-4348	37	31	surged	surge	VERB
fbem-4348	37	32	by	by	ADP
fbem-4348	37	33	338.85	338.85	NUM
fbem-4348	37	34	%	%	NOUN
fbem-4348	37	35	in	in	ADP
fbem-4348	37	36	2016	2016	NUM
fbem-4348	37	37	,	,	PUNCT
fbem-4348	37	38	from	from	ADP
fbem-4348	37	39	7.1288	7.1288	NUM
fbem-4348	37	40	million	million	NUM
fbem-4348	37	41	yuan	yuan	NOUN
fbem-4348	37	42	to	to	ADP
fbem-4348	37	43	31.2848	31.2848	NUM
fbem-4348	37	44	million	million	NUM
fbem-4348	37	45	yuan	yuan	NOUN
fbem-4348	37	46	.	.	PUNCT
fbem-4348	38	1	in	in	ADP
fbem-4348	38	2	2017	2017	NUM
fbem-4348	38	3	,	,	PUNCT
fbem-4348	38	4	the	the	DET
fbem-4348	38	5	prepaid	prepaid	ADJ
fbem-4348	38	6	accounts	account	NOUN
fbem-4348	38	7	increased	increase	VERB
fbem-4348	38	8	by	by	ADP
fbem-4348	38	9	113.21	113.21	NUM
fbem-4348	38	10	%	%	NOUN
fbem-4348	38	11	year	year	NOUN
fbem-4348	38	12	-	-	PUNCT
fbem-4348	38	13	on	on	ADP
fbem-4348	38	14	-	-	PUNCT
fbem-4348	38	15	year	year	NOUN
fbem-4348	38	16	compared	compare	VERB
fbem-4348	38	17	with	with	ADP
fbem-4348	38	18	2016	2016	NUM
fbem-4348	38	19	,	,	PUNCT
fbem-4348	38	20	and	and	CCONJ
fbem-4348	38	21	other	other	ADJ
fbem-4348	38	22	receivables	receivables	NOUN
fbem-4348	38	23	directly	directly	ADV
fbem-4348	38	24	surged	surge	VERB
fbem-4348	38	25	by	by	ADP
fbem-4348	38	26	4290.99	4290.99	NUM
fbem-4348	38	27	%	%	NOUN
fbem-4348	38	28	,	,	PUNCT
fbem-4348	38	29	from	from	ADP
fbem-4348	38	30	16.6517	16.6517	NUM
fbem-4348	38	31	million	million	NUM
fbem-4348	38	32	yuan	yuan	NOUN
fbem-4348	38	33	to	to	ADP
fbem-4348	38	34	729.509	729.509	NUM
fbem-4348	38	35	million	million	NUM
fbem-4348	38	36	yuan	yuan	NOUN
fbem-4348	38	37	.	.	PUNCT
fbem-4348	39	1	such	such	DET
fbem-4348	39	2	a	a	DET
fbem-4348	39	3	huge	huge	ADJ
fbem-4348	39	4	change	change	NOUN
fbem-4348	39	5	is	be	AUX
fbem-4348	39	6	staggering	staggering	ADJ
fbem-4348	39	7	,	,	PUNCT
fbem-4348	39	8	but	but	CCONJ
fbem-4348	39	9	soling	soling	NOUN
fbem-4348	39	10	's	's	PART
fbem-4348	39	11	corporate	corporate	ADJ
fbem-4348	39	12	strategy	strategy	NOUN
fbem-4348	39	13	has	have	AUX
fbem-4348	39	14	not	not	PART
fbem-4348	39	15	changed	change	VERB
fbem-4348	39	16	during	during	ADP
fbem-4348	39	17	this	this	DET
fbem-4348	39	18	period	period	NOUN
fbem-4348	39	19	.	.	PUNCT
fbem-4348	40	1	table	table	NOUN
fbem-4348	40	2	1	1	NUM
fbem-4348	40	3	.	.	PUNCT
fbem-4348	41	1	statement	statement	NOUN
fbem-4348	41	2	of	of	ADP
fbem-4348	41	3	prepaid	prepaid	ADJ
fbem-4348	41	4	accounts	account	NOUN
fbem-4348	41	5	and	and	CCONJ
fbem-4348	41	6	other	other	ADJ
fbem-4348	41	7	receivables	receivables	NOUN
fbem-4348	41	8	of	of	ADP
fbem-4348	41	9	soling	sole	VERB
fbem-4348	41	10	from	from	ADP
fbem-4348	41	11	2014	2014	NUM
fbem-4348	41	12	to	to	ADP
fbem-4348	41	13	2018	2018	NUM
fbem-4348	41	14	prepaid	prepaid	ADJ
fbem-4348	41	15	accounts	account	NOUN
fbem-4348	41	16	(	(	PUNCT
fbem-4348	41	17	million	million	NUM
fbem-4348	41	18	yuan	yuan	NOUN
fbem-4348	41	19	)	)	PUNCT
fbem-4348	41	20	magnitude	magnitude	NOUN
fbem-4348	41	21	of	of	ADP
fbem-4348	41	22	change(%	change(%	NOUN
fbem-4348	41	23	)	)	PUNCT
fbem-4348	41	24	other	other	ADJ
fbem-4348	41	25	receivables(million	receivables(million	PROPN
fbem-4348	41	26	yuan	yuan	NOUN
fbem-4348	41	27	)	)	PUNCT
fbem-4348	41	28	magnitude	magnitude	NOUN
fbem-4348	41	29	of	of	ADP
fbem-4348	41	30	change(%	change(%	NOUN
fbem-4348	41	31	)	)	PUNCT
fbem-4348	41	32	2014	2014	NUM
fbem-4348	42	1	751.69	751.69	NUM
fbem-4348	42	2	1187.92	1187.92	NUM
fbem-4348	42	3	2015	2015	NUM
fbem-4348	42	4	712.88	712.88	NUM
fbem-4348	42	5	-5.16	-5.16	PROPN
fbem-4348	42	6	1045.03	1045.03	NUM
fbem-4348	42	7	-12.03	-12.03	PROPN
fbem-4348	42	8	2016	2016	NUM
fbem-4348	42	9	3128.48	3128.48	NUM
fbem-4348	42	10	338.85	338.85	NUM
fbem-4348	42	11	1665.17	1665.17	NUM
fbem-4348	42	12	420.99	420.99	NUM
fbem-4348	42	13	2017	2017	NUM
fbem-4348	42	14	6670.10	6670.10	NUM
fbem-4348	42	15	113.21	113.21	NUM
fbem-4348	42	16	72950.90	72950.90	NUM
fbem-4348	42	17	4280.99	4280.99	NUM
fbem-4348	42	18	2018	2018	NUM
fbem-4348	42	19	4706.15	4706.15	NUM
fbem-4348	42	20	-29.44	-29.44	NUM
fbem-4348	42	21	137602.11	137602.11	NUM
fbem-4348	42	22	88.62	88.62	NUM
fbem-4348	42	23	soling	soling	NOUN
fbem-4348	42	24	shares	share	NOUN
fbem-4348	42	25	violated	violate	VERB
fbem-4348	42	26	the	the	DET
fbem-4348	42	27	guarantee	guarantee	NOUN
fbem-4348	42	28	in	in	ADP
fbem-4348	42	29	2017	2017	NUM
fbem-4348	42	30	.	.	PUNCT
fbem-4348	43	1	the	the	DET
fbem-4348	43	2	affiliations	affiliation	NOUN
fbem-4348	43	3	of	of	ADP
fbem-4348	43	4	the	the	DET
fbem-4348	43	5	four	four	NUM
fbem-4348	43	6	guaranteed	guarantee	VERB
fbem-4348	43	7	companies	company	NOUN
fbem-4348	43	8	have	have	AUX
fbem-4348	43	9	been	be	AUX
fbem-4348	43	10	disclosed	disclose	VERB
fbem-4348	43	11	in	in	ADP
fbem-4348	43	12	the	the	DET
fbem-4348	43	13	company	company	NOUN
fbem-4348	43	14	's	's	PART
fbem-4348	43	15	financial	financial	ADJ
fbem-4348	43	16	reports	report	NOUN
fbem-4348	43	17	,	,	PUNCT
fbem-4348	43	18	two	two	NUM
fbem-4348	43	19	as	as	ADP
fbem-4348	43	20	related	related	ADJ
fbem-4348	43	21	parties	party	NOUN
fbem-4348	43	22	and	and	CCONJ
fbem-4348	43	23	two	two	NUM
fbem-4348	43	24	as	as	ADP
fbem-4348	43	25	subsidiaries	subsidiary	NOUN
fbem-4348	43	26	.	.	PUNCT
fbem-4348	44	1	lono	lono	PROPN
fbem-4348	44	2	plastic	plastic	PROPN
fbem-4348	44	3	,	,	PUNCT
fbem-4348	44	4	which	which	PRON
fbem-4348	44	5	is	be	AUX
fbem-4348	44	6	not	not	PART
fbem-4348	44	7	disclosed	disclose	VERB
fbem-4348	44	8	in	in	ADP
fbem-4348	44	9	the	the	DET
fbem-4348	44	10	financial	financial	ADJ
fbem-4348	44	11	report	report	NOUN
fbem-4348	44	12	,	,	PUNCT
fbem-4348	44	13	is	be	AUX
fbem-4348	44	14	closely	closely	ADV
fbem-4348	44	15	related	relate	VERB
fbem-4348	44	16	to	to	ADP
fbem-4348	44	17	soling	sole	VERB
fbem-4348	44	18	technology	technology	NOUN
fbem-4348	44	19	,	,	PUNCT
fbem-4348	44	20	and	and	CCONJ
fbem-4348	44	21	the	the	DET
fbem-4348	44	22	contact	contact	NOUN
fbem-4348	44	23	information	information	NOUN
fbem-4348	44	24	on	on	ADP
fbem-4348	44	25	the	the	DET
fbem-4348	44	26	annual	annual	ADJ
fbem-4348	44	27	reports	report	NOUN
fbem-4348	44	28	of	of	ADP
fbem-4348	44	29	the	the	DET
fbem-4348	44	30	two	two	NUM
fbem-4348	44	31	is	be	AUX
fbem-4348	44	32	the	the	DET
fbem-4348	44	33	same	same	ADJ
fbem-4348	44	34	.	.	PUNCT
fbem-4348	45	1	soling	sole	VERB
fbem-4348	45	2	technology	technology	NOUN
fbem-4348	45	3	is	be	AUX
fbem-4348	45	4	a	a	DET
fbem-4348	45	5	wholly	wholly	ADV
fbem-4348	45	6	-	-	PUNCT
fbem-4348	45	7	owned	own	VERB
fbem-4348	45	8	subsidiary	subsidiary	NOUN
fbem-4348	45	9	of	of	ADP
fbem-4348	45	10	xiao	xiao	PROPN
fbem-4348	45	11	xingye	xingye	PROPN
fbem-4348	45	12	,	,	PUNCT
fbem-4348	45	13	indicating	indicate	VERB
fbem-4348	45	14	that	that	SCONJ
fbem-4348	45	15	longrui	longrui	NOUN
fbem-4348	45	16	plastic	plastic	NOUN
fbem-4348	45	17	and	and	CCONJ
fbem-4348	45	18	xiao	xiao	PROPN
fbem-4348	45	19	xing	xing	PROPN
fbem-4348	45	20	are	be	AUX
fbem-4348	45	21	also	also	ADV
fbem-4348	45	22	related	relate	VERB
fbem-4348	45	23	.	.	PUNCT
fbem-4348	46	1	in	in	ADP
fbem-4348	46	2	2017	2017	NUM
fbem-4348	46	3	,	,	PUNCT
fbem-4348	46	4	soling	soling	NOUN
fbem-4348	46	5	had	have	VERB
fbem-4348	46	6	772	772	NUM
fbem-4348	46	7	million	million	NUM
fbem-4348	46	8	yuan	yuan	NOUN
fbem-4348	46	9	of	of	ADP
fbem-4348	46	10	illegal	illegal	ADJ
fbem-4348	46	11	external	external	ADJ
fbem-4348	46	12	guarantees	guarantee	NOUN
fbem-4348	46	13	,	,	PUNCT
fbem-4348	46	14	and	and	CCONJ
fbem-4348	46	15	its	its	PRON
fbem-4348	46	16	guarantee	guarantee	NOUN
fbem-4348	46	17	amount	amount	NOUN
fbem-4348	46	18	exceeded	exceed	VERB
fbem-4348	46	19	50	50	NUM
fbem-4348	46	20	%	%	NOUN
fbem-4348	46	21	of	of	ADP
fbem-4348	46	22	its	its	PRON
fbem-4348	46	23	net	net	ADJ
fbem-4348	46	24	assets	asset	NOUN
fbem-4348	46	25	in	in	ADP
fbem-4348	46	26	that	that	DET
fbem-4348	46	27	year	year	NOUN
fbem-4348	46	28	.	.	PUNCT
fbem-4348	47	1	in	in	ADP
fbem-4348	47	2	this	this	DET
fbem-4348	47	3	case	case	NOUN
fbem-4348	47	4	,	,	PUNCT
fbem-4348	47	5	soling	soling	NOUN
fbem-4348	47	6	shares	share	NOUN
fbem-4348	47	7	will	will	AUX
fbem-4348	47	8	have	have	VERB
fbem-4348	47	9	a	a	DET
fbem-4348	47	10	great	great	ADJ
fbem-4348	47	11	debt	debt	NOUN
fbem-4348	47	12	crisis	crisis	NOUN
fbem-4348	47	13	.	.	PUNCT
fbem-4348	48	1	according	accord	VERB
fbem-4348	48	2	to	to	ADP
fbem-4348	48	3	the	the	DET
fbem-4348	48	4	2018	2018	NUM
fbem-4348	48	5	financial	financial	ADJ
fbem-4348	48	6	statements	statement	NOUN
fbem-4348	48	7	,	,	PUNCT
fbem-4348	48	8	soling	soling	NOUN
fbem-4348	48	9	has	have	AUX
fbem-4348	48	10	received	receive	VERB
fbem-4348	48	11	a	a	DET
fbem-4348	48	12	number	number	NOUN
fbem-4348	48	13	of	of	ADP
fbem-4348	48	14	lawsuits	lawsuit	NOUN
fbem-4348	48	15	due	due	ADJ
fbem-4348	48	16	to	to	PART
fbem-4348	48	17	breach	breach	VERB
fbem-4348	48	18	of	of	ADP
fbem-4348	48	19	guarantees	guarantee	NOUN
fbem-4348	48	20	,	,	PUNCT
fbem-4348	48	21	resulting	result	VERB
fbem-4348	48	22	in	in	ADP
fbem-4348	48	23	an	an	DET
fbem-4348	48	24	estimated	estimate	VERB
fbem-4348	48	25	liability	liability	NOUN
fbem-4348	48	26	of	of	ADP
fbem-4348	48	27	565	565	NUM
fbem-4348	48	28	million	million	NUM
fbem-4348	48	29	yuan	yuan	NOUN
fbem-4348	48	30	.	.	PUNCT
fbem-4348	49	1	related	relate	VERB
fbem-4348	49	2	party	party	NOUN
fbem-4348	49	3	transactions	transaction	NOUN
fbem-4348	49	4	are	be	AUX
fbem-4348	49	5	complex	complex	ADJ
fbem-4348	49	6	.	.	PUNCT
fbem-4348	50	1	among	among	ADP
fbem-4348	50	2	the	the	DET
fbem-4348	50	3	outsourcing	outsourcing	NOUN
fbem-4348	50	4	transactions	transaction	NOUN
fbem-4348	50	5	that	that	PRON
fbem-4348	50	6	occurred	occur	VERB
fbem-4348	50	7	during	during	ADP
fbem-4348	50	8	the	the	DET
fbem-4348	50	9	company	company	NOUN
fbem-4348	50	10	's	's	PART
fbem-4348	50	11	ipo	ipo	NOUN
fbem-4348	50	12	,	,	PUNCT
fbem-4348	50	13	the	the	DET
fbem-4348	50	14	first	first	ADJ
fbem-4348	50	15	outsourcing	outsourcing	NOUN
fbem-4348	50	16	processing	processing	NOUN
fbem-4348	50	17	supplier	supplier	NOUN
fbem-4348	50	18	of	of	ADP
fbem-4348	50	19	the	the	DET
fbem-4348	50	20	company	company	NOUN
fbem-4348	50	21	was	be	AUX
fbem-4348	50	22	a	a	DET
fbem-4348	50	23	company	company	NOUN
fbem-4348	50	24	called	call	VERB
fbem-4348	50	25	"	"	PUNCT
fbem-4348	50	26	shenzhen	shenzhen	PROPN
fbem-4348	50	27	longrui	longrui	PROPN
fbem-4348	50	28	plastic	plastic	NOUN
fbem-4348	50	29	electronics	electronic	NOUN
fbem-4348	50	30	"	"	PUNCT
fbem-4348	50	31	,	,	PUNCT
fbem-4348	50	32	and	and	CCONJ
fbem-4348	50	33	the	the	DET
fbem-4348	50	34	transaction	transaction	NOUN
fbem-4348	50	35	volume	volume	NOUN
fbem-4348	50	36	between	between	ADP
fbem-4348	50	37	soling	sole	VERB
fbem-4348	50	38	shares	share	NOUN
fbem-4348	50	39	and	and	CCONJ
fbem-4348	50	40	it	it	PRON
fbem-4348	50	41	basically	basically	ADV
fbem-4348	50	42	accounted	account	VERB
fbem-4348	50	43	for	for	ADP
fbem-4348	50	44	50%~70	50%~70	NUM
fbem-4348	50	45	%	%	NOUN
fbem-4348	50	46	of	of	ADP
fbem-4348	50	47	the	the	DET
fbem-4348	50	48	entire	entire	ADJ
fbem-4348	50	49	outsourcing	outsourcing	NOUN
fbem-4348	50	50	processing	processing	NOUN
fbem-4348	50	51	costs	cost	NOUN
fbem-4348	50	52	.	.	PUNCT
fbem-4348	51	1	through	through	ADP
fbem-4348	51	2	the	the	DET
fbem-4348	51	3	inquiry	inquiry	NOUN
fbem-4348	51	4	of	of	ADP
fbem-4348	51	5	tianyancha	tianyancha	NOUN
fbem-4348	51	6	,	,	PUNCT
fbem-4348	51	7	the	the	DET
fbem-4348	51	8	registered	register	VERB
fbem-4348	51	9	telephone	telephone	NOUN
fbem-4348	51	10	number	number	NOUN
fbem-4348	51	11	and	and	CCONJ
fbem-4348	51	12	registered	register	VERB
fbem-4348	51	13	email	email	NOUN
fbem-4348	51	14	address	address	NOUN
fbem-4348	51	15	of	of	ADP
fbem-4348	51	16	this	this	DET
fbem-4348	51	17	enterprise	enterprise	NOUN
fbem-4348	51	18	are	be	AUX
fbem-4348	51	19	consistent	consistent	ADJ
fbem-4348	51	20	with	with	ADP
fbem-4348	51	21	shenzhen	shenzhen	PROPN
fbem-4348	51	22	soling	soling	NOUN
fbem-4348	51	23	technology	technology	NOUN
fbem-4348	51	24	,	,	PUNCT
fbem-4348	51	25	a	a	DET
fbem-4348	51	26	branch	branch	NOUN
fbem-4348	51	27	of	of	ADP
fbem-4348	51	28	the	the	DET
fbem-4348	51	29	actual	actual	ADJ
fbem-4348	51	30	controller	controller	NOUN
fbem-4348	51	31	of	of	ADP
fbem-4348	51	32	soling	soling	PROPN
fbem-4348	51	33	co.	co.	PROPN
fbem-4348	51	34	,	,	PUNCT
fbem-4348	51	35	ltd	ltd	PROPN
fbem-4348	51	36	.	.	PROPN
fbem-4348	52	1	secondly	secondly	ADV
fbem-4348	52	2	,	,	PUNCT
fbem-4348	52	3	several	several	ADJ
fbem-4348	52	4	dealer	dealer	NOUN
fbem-4348	52	5	companies	company	NOUN
fbem-4348	52	6	and	and	CCONJ
fbem-4348	52	7	customer	customer	NOUN
fbem-4348	52	8	companies	company	NOUN
fbem-4348	52	9	related	relate	VERB
fbem-4348	52	10	to	to	ADP
fbem-4348	52	11	soling	soling	NOUN
fbem-4348	52	12	have	have	AUX
fbem-4348	52	13	been	be	AUX
fbem-4348	52	14	cancelled	cancel	VERB
fbem-4348	52	15	one	one	NUM
fbem-4348	52	16	after	after	ADP
fbem-4348	52	17	another	another	PRON
fbem-4348	52	18	after	after	ADP
fbem-4348	52	19	their	their	PRON
fbem-4348	52	20	listing	listing	NOUN
fbem-4348	52	21	,	,	PUNCT
fbem-4348	52	22	and	and	CCONJ
fbem-4348	52	23	none	none	NOUN
fbem-4348	52	24	of	of	ADP
fbem-4348	52	25	them	they	PRON
fbem-4348	52	26	have	have	AUX
fbem-4348	52	27	paid	pay	VERB
fbem-4348	52	28	up	up	ADP
fbem-4348	52	29	their	their	PRON
fbem-4348	52	30	registered	register	VERB
fbem-4348	52	31	capital	capital	NOUN
fbem-4348	52	32	,	,	PUNCT
fbem-4348	52	33	and	and	CCONJ
fbem-4348	52	34	the	the	DET
fbem-4348	52	35	number	number	NOUN
fbem-4348	52	36	of	of	ADP
fbem-4348	52	37	insured	insured	ADJ
fbem-4348	52	38	persons	person	NOUN
fbem-4348	52	39	is	be	AUX
fbem-4348	52	40	also	also	ADV
fbem-4348	52	41	less	less	ADJ
fbem-4348	52	42	than	than	ADP
fbem-4348	52	43	5	5	NUM
fbem-4348	52	44	.	.	NOUN
fbem-4348	52	45	4.2	4.2	NUM
fbem-4348	52	46	.	.	PUNCT
fbem-4348	53	1	cashing	cash	VERB
fbem-4348	53	2	out	out	ADP
fbem-4348	53	3	of	of	ADP
fbem-4348	53	4	equity	equity	NOUN
fbem-4348	53	5	pledge	pledge	NOUN
fbem-4348	53	6	funds	fund	NOUN
fbem-4348	53	7	the	the	DET
fbem-4348	53	8	shareholding	shareholding	NOUN
fbem-4348	53	9	structure	structure	NOUN
fbem-4348	53	10	is	be	AUX
fbem-4348	53	11	unreasonable	unreasonable	ADJ
fbem-4348	53	12	.	.	PUNCT
fbem-4348	54	1	as	as	SCONJ
fbem-4348	54	2	shown	show	VERB
fbem-4348	54	3	in	in	ADP
fbem-4348	54	4	table	table	NOUN
fbem-4348	54	5	2	2	NUM
fbem-4348	54	6	,	,	PUNCT
fbem-4348	54	7	xiao	xiao	PROPN
fbem-4348	54	8	xing	xing	PROPN
fbem-4348	54	9	,	,	PUNCT
fbem-4348	54	10	as	as	SCONJ
fbem-4348	54	11	the	the	DET
fbem-4348	54	12	actual	actual	ADJ
fbem-4348	54	13	controller	controller	NOUN
fbem-4348	54	14	,	,	PUNCT
fbem-4348	54	15	chairman	chairman	NOUN
fbem-4348	54	16	and	and	CCONJ
fbem-4348	54	17	general	general	ADJ
fbem-4348	54	18	manager	manager	NOUN
fbem-4348	54	19	and	and	CCONJ
fbem-4348	54	20	legal	legal	ADJ
fbem-4348	54	21	representative	representative	NOUN
fbem-4348	54	22	of	of	ADP
fbem-4348	54	23	soling	soling	PROPN
fbem-4348	54	24	co.	co.	PROPN
fbem-4348	54	25	,	,	PUNCT
fbem-4348	54	26	ltd	ltd	PROPN
fbem-4348	54	27	.	.	PROPN
fbem-4348	54	28	,	,	PUNCT
fbem-4348	54	29	holds	hold	VERB
fbem-4348	54	30	33.99	33.99	NUM
fbem-4348	54	31	%	%	NOUN
fbem-4348	54	32	of	of	ADP
fbem-4348	54	33	the	the	DET
fbem-4348	54	34	shares	share	NOUN
fbem-4348	54	35	in	in	ADP
fbem-4348	54	36	soling	soling	PROPN
fbem-4348	54	37	co.	co.	PROPN
fbem-4348	54	38	,	,	PUNCT
fbem-4348	54	39	ltd	ltd	PROPN
fbem-4348	54	40	.	.	PROPN
fbem-4348	54	41	,	,	PUNCT
fbem-4348	54	42	and	and	CCONJ
fbem-4348	54	43	the	the	DET
fbem-4348	54	44	sum	sum	NOUN
fbem-4348	54	45	of	of	ADP
fbem-4348	54	46	the	the	DET
fbem-4348	54	47	shareholding	shareholding	NOUN
fbem-4348	54	48	ratios	ratio	NOUN
fbem-4348	54	49	of	of	ADP
fbem-4348	54	50	the	the	DET
fbem-4348	54	51	second	second	ADJ
fbem-4348	54	52	to	to	PART
fbem-4348	54	53	fifth	fifth	ADJ
fbem-4348	54	54	shareholders	shareholder	NOUN
fbem-4348	54	55	is	be	AUX
fbem-4348	54	56	only	only	ADV
fbem-4348	54	57	19.57	19.57	NUM
fbem-4348	54	58	%	%	NOUN
fbem-4348	54	59	,	,	PUNCT
fbem-4348	54	60	and	and	CCONJ
fbem-4348	54	61	xiao	xiao	PROPN
fbem-4348	54	62	xing	xing	PROPN
fbem-4348	54	63	also	also	ADV
fbem-4348	54	64	occupies	occupy	VERB
fbem-4348	54	65	an	an	DET
fbem-4348	54	66	absolute	absolute	ADJ
fbem-4348	54	67	controlling	control	VERB
fbem-4348	54	68	position	position	NOUN
fbem-4348	54	69	.	.	PUNCT
fbem-4348	55	1	according	accord	VERB
fbem-4348	55	2	to	to	ADP
fbem-4348	55	3	the	the	DET
fbem-4348	55	4	csrc	csrc	NOUN
fbem-4348	55	5	's	's	PART
fbem-4348	55	6	penalty	penalty	NOUN
fbem-4348	55	7	announcement	announcement	NOUN
fbem-4348	55	8	,	,	PUNCT
fbem-4348	55	9	xiao	xiao	PROPN
fbem-4348	55	10	xing	xing	PROPN
fbem-4348	55	11	,	,	PUNCT
fbem-4348	55	12	as	as	ADP
fbem-4348	55	13	a	a	DET
fbem-4348	55	14	major	major	ADJ
fbem-4348	55	15	shareholder	shareholder	NOUN
fbem-4348	55	16	,	,	PUNCT
fbem-4348	55	17	also	also	ADV
fbem-4348	55	18	embezzled	embezzle	VERB
fbem-4348	55	19	the	the	DET
fbem-4348	55	20	company	company	NOUN
fbem-4348	55	21	's	's	PART
fbem-4348	55	22	funds	fund	NOUN
fbem-4348	55	23	up	up	ADP
fbem-4348	55	24	to	to	ADP
fbem-4348	55	25	tens	ten	NOUN
fbem-4348	55	26	of	of	ADP
fbem-4348	55	27	millions	million	NOUN
fbem-4348	55	28	of	of	ADP
fbem-4348	55	29	dollars	dollar	NOUN
fbem-4348	55	30	in	in	ADP
fbem-4348	55	31	2018	2018	NUM
fbem-4348	55	32	to	to	PART
fbem-4348	55	33	pay	pay	VERB
fbem-4348	55	34	interest	interest	NOUN
fbem-4348	55	35	on	on	ADP
fbem-4348	55	36	its	its	PRON
fbem-4348	55	37	fixed	fix	VERB
fbem-4348	55	38	stock	stock	NOUN
fbem-4348	55	39	borrowings	borrowing	NOUN
fbem-4348	55	40	and	and	CCONJ
fbem-4348	55	41	compensate	compensate	VERB
fbem-4348	55	42	employees	employee	NOUN
fbem-4348	55	43	for	for	ADP
fbem-4348	55	44	the	the	DET
fbem-4348	55	45	loss	loss	NOUN
fbem-4348	55	46	of	of	ADP
fbem-4348	55	47	equity	equity	NOUN
fbem-4348	55	48	investment	investment	NOUN
fbem-4348	55	49	projects	project	NOUN
fbem-4348	55	50	.	.	PUNCT
fbem-4348	56	1	due	due	ADP
fbem-4348	56	2	to	to	ADP
fbem-4348	56	3	unreasonable	unreasonable	ADJ
fbem-4348	56	4	shareholding	shareholding	NOUN
fbem-4348	56	5	structure	structure	NOUN
fbem-4348	56	6	,	,	PUNCT
fbem-4348	56	7	it	it	PRON
fbem-4348	56	8	creates	create	VERB
fbem-4348	56	9	opportunities	opportunity	NOUN
fbem-4348	56	10	for	for	ADP
fbem-4348	56	11	fraud	fraud	NOUN
fbem-4348	56	12	.	.	PUNCT
fbem-4348	57	1	3	3	NUM
fbem-4348	57	2	table	table	NOUN
fbem-4348	57	3	2	2	NUM
fbem-4348	57	4	.	.	PUNCT
fbem-4348	57	5	equity	equity	NOUN
fbem-4348	57	6	distribution	distribution	NOUN
fbem-4348	57	7	of	of	ADP
fbem-4348	57	8	soling	sole	VERB
fbem-4348	57	9	shares	share	NOUN
fbem-4348	57	10	name	name	NOUN
fbem-4348	57	11	of	of	ADP
fbem-4348	57	12	the	the	DET
fbem-4348	57	13	shareholder	shareholder	NOUN
fbem-4348	57	14	number	number	NOUN
fbem-4348	57	15	of	of	ADP
fbem-4348	57	16	shares	share	NOUN
fbem-4348	57	17	held	hold	VERB
fbem-4348	57	18	(	(	PUNCT
fbem-4348	57	19	shares	share	NOUN
fbem-4348	57	20	)	)	PUNCT
fbem-4348	57	21	shareholding	shareholding	NOUN
fbem-4348	57	22	ratio	ratio	NOUN
fbem-4348	57	23	xiao	xiao	PROPN
fbem-4348	57	24	xingye	xingye	PROPN
fbem-4348	57	25	143,334,030	143,334,030	NUM
fbem-4348	57	26	33.99	33.99	NUM
fbem-4348	57	27	%	%	NOUN
fbem-4348	57	28	zhongshan	zhongshan	NOUN
fbem-4348	57	29	lexing	lexing	NOUN
fbem-4348	57	30	enterprise	enterprise	NOUN
fbem-4348	57	31	management	management	PROPN
fbem-4348	57	32	consulting	consulting	PROPN
fbem-4348	57	33	co.	co.	PROPN
fbem-4348	57	34	,	,	PUNCT
fbem-4348	57	35	ltd	ltd	VERB
fbem-4348	57	36	47,778,010	47,778,010	NUM
fbem-4348	57	37	11.33	11.33	NUM
fbem-4348	57	38	%	%	NOUN
fbem-4348	57	39	liu	liu	PROPN
fbem-4348	57	40	jie	jie	PROPN
fbem-4348	57	41	18,450,200	18,450,200	NUM
fbem-4348	57	42	4.37	4.37	NUM
fbem-4348	57	43	%	%	NOUN
fbem-4348	57	44	peng	peng	PROPN
fbem-4348	57	45	hanguang	hanguang	PROPN
fbem-4348	57	46	8,377,800	8,377,800	NUM
fbem-4348	57	47	1.99	1.99	NUM
fbem-4348	57	48	%	%	NOUN
fbem-4348	57	49	li	li	PROPN
fbem-4348	57	50	meifang	meifang	PROPN
fbem-4348	57	51	7,922,200	7,922,200	NUM
fbem-4348	57	52	1.88	1.88	NUM
fbem-4348	57	53	%	%	NOUN
fbem-4348	57	54	xiao	xiao	PROPN
fbem-4348	57	55	xing	xing	PROPN
fbem-4348	57	56	,	,	PUNCT
fbem-4348	57	57	the	the	DET
fbem-4348	57	58	major	major	ADJ
fbem-4348	57	59	shareholder	shareholder	NOUN
fbem-4348	57	60	of	of	ADP
fbem-4348	57	61	soling	soling	NOUN
fbem-4348	57	62	shares	share	NOUN
fbem-4348	57	63	,	,	PUNCT
fbem-4348	57	64	also	also	ADV
fbem-4348	57	65	obtained	obtain	VERB
fbem-4348	57	66	1.679	1.679	NUM
fbem-4348	57	67	billion	billion	NUM
fbem-4348	57	68	yuan	yuan	NOUN
fbem-4348	57	69	by	by	ADP
fbem-4348	57	70	pledging	pledge	VERB
fbem-4348	57	71	99.71	99.71	NUM
fbem-4348	57	72	%	%	NOUN
fbem-4348	57	73	of	of	ADP
fbem-4348	57	74	its	its	PRON
fbem-4348	57	75	shares	share	NOUN
fbem-4348	57	76	,	,	PUNCT
fbem-4348	57	77	all	all	PRON
fbem-4348	57	78	of	of	ADP
fbem-4348	57	79	which	which	PRON
fbem-4348	57	80	were	be	AUX
fbem-4348	57	81	also	also	ADV
fbem-4348	57	82	used	use	VERB
fbem-4348	57	83	by	by	ADP
fbem-4348	57	84	xiao	xiao	PROPN
fbem-4348	57	85	xing	xing	PROPN
fbem-4348	57	86	for	for	ADP
fbem-4348	57	87	investment	investment	NOUN
fbem-4348	57	88	and	and	CCONJ
fbem-4348	57	89	personal	personal	ADJ
fbem-4348	57	90	consumption	consumption	NOUN
fbem-4348	57	91	.	.	PUNCT
fbem-4348	58	1	as	as	ADP
fbem-4348	58	2	a	a	DET
fbem-4348	58	3	result	result	NOUN
fbem-4348	58	4	,	,	PUNCT
fbem-4348	58	5	soling	soling	NOUN
fbem-4348	58	6	's	's	PART
fbem-4348	58	7	performance	performance	NOUN
fbem-4348	58	8	declined	decline	VERB
fbem-4348	58	9	in	in	ADP
fbem-4348	58	10	2018	2018	NUM
fbem-4348	58	11	,	,	PUNCT
fbem-4348	58	12	which	which	PRON
fbem-4348	58	13	in	in	ADP
fbem-4348	58	14	turn	turn	NOUN
fbem-4348	58	15	will	will	AUX
fbem-4348	58	16	stimulate	stimulate	VERB
fbem-4348	58	17	further	further	ADJ
fbem-4348	58	18	encroachment	encroachment	NOUN
fbem-4348	58	19	by	by	ADP
fbem-4348	58	20	controlling	control	VERB
fbem-4348	58	21	shareholders	shareholder	NOUN
fbem-4348	58	22	,	,	PUNCT
fbem-4348	58	23	and	and	CCONJ
fbem-4348	58	24	there	there	PRON
fbem-4348	58	25	is	be	VERB
fbem-4348	58	26	a	a	DET
fbem-4348	58	27	vicious	vicious	ADJ
fbem-4348	58	28	circle	circle	NOUN
fbem-4348	58	29	between	between	ADP
fbem-4348	58	30	the	the	DET
fbem-4348	58	31	two	two	NUM
fbem-4348	58	32	.	.	PUNCT
fbem-4348	59	1	xiao	xiao	PROPN
fbem-4348	59	2	xing	xing	PROPN
fbem-4348	59	3	also	also	ADV
fbem-4348	59	4	cashed	cash	VERB
fbem-4348	59	5	out	out	ADP
fbem-4348	59	6	950	950	NUM
fbem-4348	59	7	million	million	NUM
fbem-4348	59	8	yuan	yuan	NOUN
fbem-4348	59	9	by	by	ADP
fbem-4348	59	10	transferring	transfer	VERB
fbem-4348	59	11	1/4	1/4	NUM
fbem-4348	59	12	of	of	ADP
fbem-4348	59	13	the	the	DET
fbem-4348	59	14	shares	share	NOUN
fbem-4348	59	15	to	to	ADP
fbem-4348	59	16	zhongshan	zhongshan	PROPN
fbem-4348	59	17	lexing	lexing	NOUN
fbem-4348	59	18	at	at	ADP
fbem-4348	59	19	a	a	DET
fbem-4348	59	20	price	price	NOUN
fbem-4348	59	21	higher	high	ADJ
fbem-4348	59	22	than	than	ADP
fbem-4348	59	23	the	the	DET
fbem-4348	59	24	market	market	NOUN
fbem-4348	59	25	price	price	NOUN
fbem-4348	59	26	.	.	PUNCT
fbem-4348	60	1	4.3	4.3	NUM
fbem-4348	60	2	.	.	PUNCT
fbem-4348	60	3	accounting	accounting	NOUN
fbem-4348	60	4	firm	firm	ADJ
fbem-4348	60	5	audit	audit	NOUN
fbem-4348	60	6	process	process	NOUN
fbem-4348	60	7	issues	issue	NOUN
fbem-4348	60	8	1	1	NUM
fbem-4348	60	9	.	.	PUNCT
fbem-4348	61	1	the	the	DET
fbem-4348	61	2	audit	audit	NOUN
fbem-4348	61	3	quality	quality	NOUN
fbem-4348	61	4	control	control	NOUN
fbem-4348	61	5	system	system	NOUN
fbem-4348	61	6	is	be	AUX
fbem-4348	61	7	not	not	PART
fbem-4348	61	8	perfect	perfect	ADJ
fbem-4348	61	9	ruihua	ruihua	NOUN
fbem-4348	61	10	law	law	NOUN
fbem-4348	61	11	firm	firm	NOUN
fbem-4348	61	12	has	have	AUX
fbem-4348	61	13	developed	develop	VERB
fbem-4348	61	14	a	a	DET
fbem-4348	61	15	three	three	NUM
fbem-4348	61	16	-	-	PUNCT
fbem-4348	61	17	level	level	NOUN
fbem-4348	61	18	quality	quality	NOUN
fbem-4348	61	19	control	control	NOUN
fbem-4348	61	20	system	system	NOUN
fbem-4348	61	21	,	,	PUNCT
fbem-4348	61	22	first	first	ADV
fbem-4348	61	23	the	the	DET
fbem-4348	61	24	reviewer	reviewer	NOUN
fbem-4348	61	25	checks	check	VERB
fbem-4348	61	26	the	the	DET
fbem-4348	61	27	drafts	draft	NOUN
fbem-4348	61	28	and	and	CCONJ
fbem-4348	61	29	information	information	NOUN
fbem-4348	61	30	documents	document	NOUN
fbem-4348	61	31	provided	provide	VERB
fbem-4348	61	32	by	by	ADP
fbem-4348	61	33	the	the	DET
fbem-4348	61	34	auditors	auditor	NOUN
fbem-4348	61	35	,	,	PUNCT
fbem-4348	61	36	then	then	ADV
fbem-4348	61	37	the	the	DET
fbem-4348	61	38	project	project	NOUN
fbem-4348	61	39	manager	manager	NOUN
fbem-4348	61	40	starts	start	VERB
fbem-4348	61	41	the	the	DET
fbem-4348	61	42	second	second	ADJ
fbem-4348	61	43	-	-	PUNCT
fbem-4348	61	44	level	level	NOUN
fbem-4348	61	45	review	review	NOUN
fbem-4348	61	46	,	,	PUNCT
fbem-4348	61	47	and	and	CCONJ
fbem-4348	61	48	finally	finally	ADV
fbem-4348	61	49	the	the	DET
fbem-4348	61	50	partners	partner	NOUN
fbem-4348	61	51	review	review	VERB
fbem-4348	61	52	,	,	PUNCT
fbem-4348	61	53	discuss	discuss	VERB
fbem-4348	61	54	and	and	CCONJ
fbem-4348	61	55	review	review	NOUN
fbem-4348	61	56	.	.	PUNCT
fbem-4348	62	1	however	however	ADV
fbem-4348	62	2	,	,	PUNCT
fbem-4348	62	3	ruihua	ruihua	PROPN
fbem-4348	62	4	did	do	AUX
fbem-4348	62	5	not	not	PART
fbem-4348	62	6	pay	pay	VERB
fbem-4348	62	7	enough	enough	ADJ
fbem-4348	62	8	attention	attention	NOUN
fbem-4348	62	9	to	to	ADP
fbem-4348	62	10	the	the	DET
fbem-4348	62	11	major	major	ADJ
fbem-4348	62	12	transactions	transaction	NOUN
fbem-4348	62	13	and	and	CCONJ
fbem-4348	62	14	huge	huge	ADJ
fbem-4348	62	15	guarantees	guarantee	NOUN
fbem-4348	62	16	of	of	ADP
fbem-4348	62	17	the	the	DET
fbem-4348	62	18	audited	audit	VERB
fbem-4348	62	19	units	unit	NOUN
fbem-4348	62	20	,	,	PUNCT
fbem-4348	62	21	and	and	CCONJ
fbem-4348	62	22	the	the	DET
fbem-4348	62	23	subjective	subjective	ADJ
fbem-4348	62	24	initiative	initiative	NOUN
fbem-4348	62	25	in	in	ADP
fbem-4348	62	26	the	the	DET
fbem-4348	62	27	whole	whole	ADJ
fbem-4348	62	28	audit	audit	NOUN
fbem-4348	62	29	process	process	NOUN
fbem-4348	62	30	was	be	AUX
fbem-4348	62	31	poor	poor	ADJ
fbem-4348	62	32	.	.	PUNCT
fbem-4348	63	1	in	in	ADP
fbem-4348	63	2	addition	addition	NOUN
fbem-4348	63	3	,	,	PUNCT
fbem-4348	63	4	after	after	ADP
fbem-4348	63	5	obtaining	obtain	VERB
fbem-4348	63	6	the	the	DET
fbem-4348	63	7	audit	audit	NOUN
fbem-4348	63	8	evidence	evidence	NOUN
fbem-4348	63	9	,	,	PUNCT
fbem-4348	63	10	ruihua	ruihua	PROPN
fbem-4348	63	11	did	do	AUX
fbem-4348	63	12	not	not	PART
fbem-4348	63	13	clearly	clearly	ADV
fbem-4348	63	14	stipulate	stipulate	VERB
fbem-4348	63	15	the	the	DET
fbem-4348	63	16	specific	specific	ADJ
fbem-4348	63	17	audit	audit	NOUN
fbem-4348	63	18	procedures	procedure	NOUN
fbem-4348	63	19	,	,	PUNCT
fbem-4348	63	20	and	and	CCONJ
fbem-4348	63	21	the	the	DET
fbem-4348	63	22	quality	quality	NOUN
fbem-4348	63	23	review	review	NOUN
fbem-4348	63	24	and	and	CCONJ
fbem-4348	63	25	implementation	implementation	NOUN
fbem-4348	63	26	of	of	ADP
fbem-4348	63	27	the	the	DET
fbem-4348	63	28	audit	audit	NOUN
fbem-4348	63	29	report	report	NOUN
fbem-4348	63	30	were	be	AUX
fbem-4348	63	31	also	also	ADV
fbem-4348	63	32	deficient	deficient	ADJ
fbem-4348	63	33	.	.	PUNCT
fbem-4348	64	1	during	during	ADP
fbem-4348	64	2	the	the	DET
fbem-4348	64	3	whole	whole	ADJ
fbem-4348	64	4	audit	audit	NOUN
fbem-4348	64	5	process	process	NOUN
fbem-4348	64	6	,	,	PUNCT
fbem-4348	64	7	ruihua	ruihua	PROPN
fbem-4348	64	8	law	law	NOUN
fbem-4348	64	9	firm	firm	NOUN
fbem-4348	64	10	did	do	AUX
fbem-4348	64	11	not	not	PART
fbem-4348	64	12	adjust	adjust	VERB
fbem-4348	64	13	the	the	DET
fbem-4348	64	14	audit	audit	NOUN
fbem-4348	64	15	quality	quality	NOUN
fbem-4348	64	16	of	of	ADP
fbem-4348	64	17	related	relate	VERB
fbem-4348	64	18	party	party	NOUN
fbem-4348	64	19	funds	fund	NOUN
fbem-4348	64	20	accordingly	accordingly	ADV
fbem-4348	64	21	,	,	PUNCT
fbem-4348	64	22	and	and	CCONJ
fbem-4348	64	23	ruihua	ruihua	PROPN
fbem-4348	64	24	firm	firm	NOUN
fbem-4348	64	25	's	's	PART
fbem-4348	64	26	auditors	auditor	NOUN
fbem-4348	64	27	lacked	lack	VERB
fbem-4348	64	28	subjective	subjective	ADJ
fbem-4348	64	29	initiative	initiative	NOUN
fbem-4348	64	30	,	,	PUNCT
fbem-4348	64	31	resulting	result	VERB
fbem-4348	64	32	in	in	ADP
fbem-4348	64	33	audit	audit	NOUN
fbem-4348	64	34	failure	failure	NOUN
fbem-4348	64	35	.	.	PUNCT
fbem-4348	65	1	2	2	X
fbem-4348	65	2	.	.	X
fbem-4348	65	3	failure	failure	NOUN
fbem-4348	65	4	to	to	PART
fbem-4348	65	5	maintain	maintain	VERB
fbem-4348	65	6	due	due	ADJ
fbem-4348	65	7	professional	professional	ADJ
fbem-4348	65	8	suspicion	suspicion	NOUN
fbem-4348	65	9	due	due	ADP
fbem-4348	65	10	to	to	ADP
fbem-4348	65	11	the	the	DET
fbem-4348	65	12	hidden	hidden	ADJ
fbem-4348	65	13	and	and	CCONJ
fbem-4348	65	14	complex	complex	ADJ
fbem-4348	65	15	nature	nature	NOUN
fbem-4348	65	16	of	of	ADP
fbem-4348	65	17	the	the	DET
fbem-4348	65	18	way	way	NOUN
fbem-4348	65	19	related	relate	VERB
fbem-4348	65	20	party	party	NOUN
fbem-4348	65	21	funds	fund	NOUN
fbem-4348	65	22	are	be	AUX
fbem-4348	65	23	occupied	occupy	VERB
fbem-4348	65	24	,	,	PUNCT
fbem-4348	65	25	accountants	accountant	NOUN
fbem-4348	65	26	should	should	AUX
fbem-4348	65	27	always	always	ADV
fbem-4348	65	28	maintain	maintain	VERB
fbem-4348	65	29	a	a	DET
fbem-4348	65	30	professional	professional	ADJ
fbem-4348	65	31	skeptical	skeptical	ADJ
fbem-4348	65	32	attitude	attitude	NOUN
fbem-4348	65	33	in	in	ADP
fbem-4348	65	34	audit	audit	NOUN
fbem-4348	65	35	work	work	NOUN
fbem-4348	65	36	.	.	PUNCT
fbem-4348	66	1	when	when	SCONJ
fbem-4348	66	2	ruihua	ruihua	NOUN
fbem-4348	66	3	audited	audit	VERB
fbem-4348	66	4	soling	soling	NOUN
fbem-4348	66	5	shares	share	NOUN
fbem-4348	66	6	,	,	PUNCT
fbem-4348	66	7	it	it	PRON
fbem-4348	66	8	did	do	AUX
fbem-4348	66	9	not	not	PART
fbem-4348	66	10	have	have	VERB
fbem-4348	66	11	professional	professional	ADJ
fbem-4348	66	12	skepticism	skepticism	NOUN
fbem-4348	66	13	about	about	ADP
fbem-4348	66	14	abnormal	abnormal	ADJ
fbem-4348	66	15	changes	change	NOUN
fbem-4348	66	16	in	in	ADP
fbem-4348	66	17	material	material	ADJ
fbem-4348	66	18	financial	financial	ADJ
fbem-4348	66	19	data	datum	NOUN
fbem-4348	66	20	.	.	PUNCT
fbem-4348	67	1	failed	fail	VERB
fbem-4348	67	2	to	to	PART
fbem-4348	67	3	identify	identify	VERB
fbem-4348	67	4	the	the	DET
fbem-4348	67	5	fictitious	fictitious	ADJ
fbem-4348	67	6	accounts	account	NOUN
fbem-4348	67	7	receivable	receivable	ADJ
fbem-4348	67	8	of	of	ADP
fbem-4348	67	9	45	45	NUM
fbem-4348	67	10	million	million	NUM
fbem-4348	67	11	yuan	yuan	NOUN
fbem-4348	67	12	between	between	ADP
fbem-4348	67	13	it	it	PRON
fbem-4348	67	14	and	and	CCONJ
fbem-4348	67	15	its	its	PRON
fbem-4348	67	16	subsidiary	subsidiary	NOUN
fbem-4348	67	17	soling	soling	NOUN
fbem-4348	67	18	technology	technology	NOUN
fbem-4348	67	19	in	in	ADP
fbem-4348	67	20	2017	2017	NUM
fbem-4348	67	21	by	by	ADP
fbem-4348	67	22	issuing	issue	VERB
fbem-4348	67	23	commercial	commercial	ADJ
fbem-4348	67	24	acceptance	acceptance	NOUN
fbem-4348	67	25	drafts	draft	NOUN
fbem-4348	67	26	for	for	ADP
fbem-4348	67	27	false	false	ADJ
fbem-4348	67	28	business	business	NOUN
fbem-4348	67	29	.	.	PUNCT
fbem-4348	68	1	in	in	ADP
fbem-4348	68	2	addition	addition	NOUN
fbem-4348	68	3	,	,	PUNCT
fbem-4348	68	4	no	no	DET
fbem-4348	68	5	non	non	NOUN
fbem-4348	68	6	-	-	NOUN
fbem-4348	68	7	compliance	compliance	NOUN
fbem-4348	68	8	was	be	AUX
fbem-4348	68	9	found	find	VERB
fbem-4348	68	10	in	in	ADP
fbem-4348	68	11	the	the	DET
fbem-4348	68	12	related	relate	VERB
fbem-4348	68	13	party	party	NOUN
fbem-4348	68	14	transactions	transaction	NOUN
fbem-4348	68	15	between	between	ADP
fbem-4348	68	16	soling	soling	NOUN
fbem-4348	68	17	and	and	CCONJ
fbem-4348	68	18	the	the	DET
fbem-4348	68	19	three	three	NUM
fbem-4348	68	20	related	related	ADJ
fbem-4348	68	21	parties	party	NOUN
fbem-4348	68	22	totaling	total	VERB
fbem-4348	68	23	more	more	ADJ
fbem-4348	68	24	than	than	ADP
fbem-4348	68	25	80	80	NUM
fbem-4348	68	26	million	million	NUM
fbem-4348	68	27	yuan	yuan	NOUN
fbem-4348	68	28	in	in	ADP
fbem-4348	68	29	2016	2016	NUM
fbem-4348	68	30	and	and	CCONJ
fbem-4348	68	31	2017	2017	NUM
fbem-4348	68	32	.	.	PUNCT
fbem-4348	69	1	ruihua	ruihua	NOUN
fbem-4348	69	2	's	's	PART
fbem-4348	69	3	auditors	auditor	NOUN
fbem-4348	69	4	did	do	AUX
fbem-4348	69	5	not	not	PART
fbem-4348	69	6	focus	focus	VERB
fbem-4348	69	7	on	on	ADP
fbem-4348	69	8	the	the	DET
fbem-4348	69	9	overseas	overseas	ADJ
fbem-4348	69	10	business	business	NOUN
fbem-4348	69	11	of	of	ADP
fbem-4348	69	12	shenzhen	shenzhen	PROPN
fbem-4348	69	13	soling	soling	NOUN
fbem-4348	69	14	,	,	PUNCT
fbem-4348	69	15	and	and	CCONJ
fbem-4348	69	16	the	the	DET
fbem-4348	69	17	auditors	auditor	NOUN
fbem-4348	69	18	failed	fail	VERB
fbem-4348	69	19	to	to	PART
fbem-4348	69	20	maintain	maintain	VERB
fbem-4348	69	21	the	the	DET
fbem-4348	69	22	vigilance	vigilance	NOUN
fbem-4348	69	23	that	that	SCONJ
fbem-4348	69	24	auditors	auditor	NOUN
fbem-4348	69	25	should	should	AUX
fbem-4348	69	26	have	have	VERB
fbem-4348	69	27	for	for	ADP
fbem-4348	69	28	inflated	inflated	ADJ
fbem-4348	69	29	business	business	NOUN
fbem-4348	69	30	income	income	NOUN
fbem-4348	69	31	,	,	PUNCT
fbem-4348	69	32	did	do	AUX
fbem-4348	69	33	not	not	PART
fbem-4348	69	34	send	send	VERB
fbem-4348	69	35	letters	letter	NOUN
fbem-4348	69	36	to	to	ADP
fbem-4348	69	37	overseas	overseas	ADJ
fbem-4348	69	38	customers	customer	NOUN
fbem-4348	69	39	to	to	PART
fbem-4348	69	40	inquire	inquire	VERB
fbem-4348	69	41	,	,	PUNCT
fbem-4348	69	42	and	and	CCONJ
fbem-4348	69	43	did	do	AUX
fbem-4348	69	44	not	not	PART
fbem-4348	69	45	conduct	conduct	VERB
fbem-4348	69	46	flow	flow	NOUN
fbem-4348	69	47	checks	check	NOUN
fbem-4348	69	48	on	on	ADP
fbem-4348	69	49	bank	bank	NOUN
fbem-4348	69	50	accounts	account	NOUN
fbem-4348	69	51	related	relate	VERB
fbem-4348	69	52	to	to	ADP
fbem-4348	69	53	overseas	overseas	ADJ
fbem-4348	69	54	business	business	NOUN
fbem-4348	69	55	,	,	PUNCT
fbem-4348	69	56	which	which	PRON
fbem-4348	69	57	was	be	AUX
fbem-4348	69	58	a	a	DET
fbem-4348	69	59	serious	serious	ADJ
fbem-4348	69	60	audit	audit	NOUN
fbem-4348	69	61	error	error	NOUN
fbem-4348	69	62	.	.	PUNCT
fbem-4348	70	1	3	3	X
fbem-4348	70	2	.	.	X
fbem-4348	70	3	lack	lack	NOUN
fbem-4348	70	4	of	of	ADP
fbem-4348	70	5	attention	attention	NOUN
fbem-4348	70	6	to	to	ADP
fbem-4348	70	7	the	the	DET
fbem-4348	70	8	effectiveness	effectiveness	NOUN
fbem-4348	70	9	of	of	ADP
fbem-4348	70	10	relevant	relevant	ADJ
fbem-4348	70	11	internal	internal	ADJ
fbem-4348	70	12	controls	control	NOUN
fbem-4348	70	13	when	when	SCONJ
fbem-4348	70	14	an	an	DET
fbem-4348	70	15	accounting	accounting	NOUN
fbem-4348	70	16	firm	firm	NOUN
fbem-4348	70	17	conducts	conduct	VERB
fbem-4348	70	18	an	an	DET
fbem-4348	70	19	audit	audit	NOUN
fbem-4348	70	20	of	of	ADP
fbem-4348	70	21	a	a	DET
fbem-4348	70	22	listed	list	VERB
fbem-4348	70	23	company	company	NOUN
fbem-4348	70	24	,	,	PUNCT
fbem-4348	70	25	it	it	PRON
fbem-4348	70	26	is	be	AUX
fbem-4348	70	27	important	important	ADJ
fbem-4348	70	28	to	to	PART
fbem-4348	70	29	fully	fully	ADV
fbem-4348	70	30	understand	understand	VERB
fbem-4348	70	31	the	the	DET
fbem-4348	70	32	effectiveness	effectiveness	NOUN
fbem-4348	70	33	of	of	ADP
fbem-4348	70	34	the	the	DET
fbem-4348	70	35	internal	internal	ADJ
fbem-4348	70	36	control	control	NOUN
fbem-4348	70	37	of	of	ADP
fbem-4348	70	38	the	the	DET
fbem-4348	70	39	audited	audit	VERB
fbem-4348	70	40	entity	entity	NOUN
fbem-4348	70	41	related	relate	VERB
fbem-4348	70	42	to	to	ADP
fbem-4348	70	43	the	the	DET
fbem-4348	70	44	occupation	occupation	NOUN
fbem-4348	70	45	of	of	ADP
fbem-4348	70	46	funds	fund	NOUN
fbem-4348	70	47	by	by	ADP
fbem-4348	70	48	related	related	ADJ
fbem-4348	70	49	parties	party	NOUN
fbem-4348	70	50	.	.	PUNCT
fbem-4348	71	1	in	in	ADP
fbem-4348	71	2	the	the	DET
fbem-4348	71	3	process	process	NOUN
fbem-4348	71	4	of	of	ADP
fbem-4348	71	5	understanding	understand	VERB
fbem-4348	71	6	the	the	DET
fbem-4348	71	7	internal	internal	ADJ
fbem-4348	71	8	control	control	NOUN
fbem-4348	71	9	of	of	ADP
fbem-4348	71	10	soling	soling	NOUN
fbem-4348	71	11	shares	share	NOUN
fbem-4348	71	12	,	,	PUNCT
fbem-4348	71	13	ruihua	ruihua	NOUN
fbem-4348	71	14	firm	firm	NOUN
fbem-4348	71	15	did	do	AUX
fbem-4348	71	16	not	not	PART
fbem-4348	71	17	detect	detect	VERB
fbem-4348	71	18	the	the	DET
fbem-4348	71	19	problem	problem	NOUN
fbem-4348	71	20	of	of	ADP
fbem-4348	71	21	material	material	NOUN
fbem-4348	71	22	deficiencies	deficiency	NOUN
fbem-4348	71	23	in	in	ADP
fbem-4348	71	24	soling	sole	VERB
fbem-4348	71	25	shares	share	NOUN
fbem-4348	71	26	'	'	PART
fbem-4348	71	27	internal	internal	ADJ
fbem-4348	71	28	control	control	NOUN
fbem-4348	71	29	,	,	PUNCT
fbem-4348	71	30	nor	nor	CCONJ
fbem-4348	71	31	did	do	AUX
fbem-4348	71	32	it	it	PRON
fbem-4348	71	33	disclose	disclose	VERB
fbem-4348	71	34	the	the	DET
fbem-4348	71	35	relevant	relevant	ADJ
fbem-4348	71	36	deficiencies	deficiency	NOUN
fbem-4348	71	37	.	.	PUNCT
fbem-4348	72	1	the	the	DET
fbem-4348	72	2	auditors	auditor	NOUN
fbem-4348	72	3	did	do	AUX
fbem-4348	72	4	not	not	PART
fbem-4348	72	5	strictly	strictly	ADV
fbem-4348	72	6	examine	examine	VERB
fbem-4348	72	7	the	the	DET
fbem-4348	72	8	approval	approval	NOUN
fbem-4348	72	9	and	and	CCONJ
fbem-4348	72	10	borrowing	borrowing	NOUN
fbem-4348	72	11	of	of	ADP
fbem-4348	72	12	their	their	PRON
fbem-4348	72	13	major	major	ADJ
fbem-4348	72	14	funds	fund	NOUN
fbem-4348	72	15	,	,	PUNCT
fbem-4348	72	16	and	and	CCONJ
fbem-4348	72	17	did	do	AUX
fbem-4348	72	18	not	not	PART
fbem-4348	72	19	pay	pay	VERB
fbem-4348	72	20	enough	enough	ADJ
fbem-4348	72	21	attention	attention	NOUN
fbem-4348	72	22	to	to	ADP
fbem-4348	72	23	the	the	DET
fbem-4348	72	24	correspondence	correspondence	NOUN
fbem-4348	72	25	of	of	ADP
fbem-4348	72	26	the	the	DET
fbem-4348	72	27	company	company	NOUN
fbem-4348	72	28	's	's	PART
fbem-4348	72	29	bank	bank	NOUN
fbem-4348	72	30	account	account	NOUN
fbem-4348	72	31	number	number	NOUN
fbem-4348	72	32	.	.	PUNCT
fbem-4348	73	1	there	there	PRON
fbem-4348	73	2	are	be	VERB
fbem-4348	73	3	major	major	ADJ
fbem-4348	73	4	deficiencies	deficiency	NOUN
fbem-4348	73	5	in	in	ADP
fbem-4348	73	6	the	the	DET
fbem-4348	73	7	internal	internal	ADJ
fbem-4348	73	8	control	control	NOUN
fbem-4348	73	9	related	relate	VERB
fbem-4348	73	10	to	to	ADP
fbem-4348	73	11	the	the	DET
fbem-4348	73	12	capital	capital	NOUN
fbem-4348	73	13	occupation	occupation	NOUN
fbem-4348	73	14	of	of	ADP
fbem-4348	73	15	related	related	ADJ
fbem-4348	73	16	parties	party	NOUN
fbem-4348	73	17	of	of	ADP
fbem-4348	73	18	soling	soling	NOUN
fbem-4348	73	19	shares	share	NOUN
fbem-4348	73	20	,	,	PUNCT
fbem-4348	73	21	and	and	CCONJ
fbem-4348	73	22	xiao	xiao	PROPN
fbem-4348	73	23	xing	xing	PROPN
fbem-4348	73	24	also	also	ADV
fbem-4348	73	25	holds	hold	VERB
fbem-4348	73	26	much	much	ADV
fbem-4348	73	27	higher	high	ADJ
fbem-4348	73	28	shareholding	shareholding	NOUN
fbem-4348	73	29	ratio	ratio	NOUN
fbem-4348	73	30	than	than	ADP
fbem-4348	73	31	other	other	ADJ
fbem-4348	73	32	shareholders	shareholder	NOUN
fbem-4348	73	33	in	in	ADP
fbem-4348	73	34	soling	soling	NOUN
fbem-4348	73	35	shares	share	NOUN
fbem-4348	73	36	,	,	PUNCT
fbem-4348	73	37	and	and	CCONJ
fbem-4348	73	38	has	have	VERB
fbem-4348	73	39	an	an	DET
fbem-4348	73	40	absolute	absolute	ADJ
fbem-4348	73	41	advantage	advantage	NOUN
fbem-4348	73	42	among	among	ADP
fbem-4348	73	43	all	all	DET
fbem-4348	73	44	shareholders	shareholder	NOUN
fbem-4348	73	45	.	.	PUNCT
fbem-4348	74	1	from	from	ADP
fbem-4348	74	2	2016	2016	NUM
fbem-4348	74	3	to	to	ADP
fbem-4348	74	4	2018	2018	NUM
fbem-4348	74	5	,	,	PUNCT
fbem-4348	74	6	xiao	xiao	PROPN
fbem-4348	74	7	xingye	xingye	PROPN
fbem-4348	74	8	held	hold	VERB
fbem-4348	74	9	the	the	DET
fbem-4348	74	10	two	two	NUM
fbem-4348	74	11	important	important	ADJ
fbem-4348	74	12	positions	position	NOUN
fbem-4348	74	13	of	of	ADP
fbem-4348	74	14	chairman	chairman	NOUN
fbem-4348	74	15	and	and	CCONJ
fbem-4348	74	16	general	general	ADJ
fbem-4348	74	17	manager	manager	NOUN
fbem-4348	74	18	,	,	PUNCT
fbem-4348	74	19	and	and	CCONJ
fbem-4348	74	20	lacked	lack	VERB
fbem-4348	74	21	checks	check	NOUN
fbem-4348	74	22	and	and	CCONJ
fbem-4348	74	23	balances	balance	NOUN
fbem-4348	74	24	of	of	ADP
fbem-4348	74	25	power	power	NOUN
fbem-4348	74	26	,	,	PUNCT
fbem-4348	74	27	which	which	PRON
fbem-4348	74	28	created	create	VERB
fbem-4348	74	29	conditions	condition	NOUN
fbem-4348	74	30	for	for	SCONJ
fbem-4348	74	31	him	he	PRON
fbem-4348	74	32	to	to	PART
fbem-4348	74	33	assist	assist	VERB
fbem-4348	74	34	related	related	ADJ
fbem-4348	74	35	parties	party	NOUN
fbem-4348	74	36	in	in	ADP
fbem-4348	74	37	capital	capital	NOUN
fbem-4348	74	38	occupation	occupation	NOUN
fbem-4348	74	39	.	.	PUNCT
fbem-4348	75	1	4	4	X
fbem-4348	75	2	.	.	X
fbem-4348	75	3	issuing	issue	VERB
fbem-4348	75	4	inappropriate	inappropriate	ADJ
fbem-4348	75	5	audit	audit	NOUN
fbem-4348	75	6	opinions	opinion	NOUN
fbem-4348	75	7	ruihua	ruihua	PROPN
fbem-4348	75	8	firm	firm	NOUN
fbem-4348	75	9	,	,	PUNCT
fbem-4348	75	10	which	which	PRON
fbem-4348	75	11	was	be	AUX
fbem-4348	75	12	responsible	responsible	ADJ
fbem-4348	75	13	for	for	ADP
fbem-4348	75	14	the	the	DET
fbem-4348	75	15	audit	audit	NOUN
fbem-4348	75	16	of	of	ADP
fbem-4348	75	17	soling	soling	NOUN
fbem-4348	75	18	's	's	PART
fbem-4348	75	19	annual	annual	ADJ
fbem-4348	75	20	reports	report	NOUN
fbem-4348	75	21	in	in	ADP
fbem-4348	75	22	2016	2016	NUM
fbem-4348	75	23	and	and	CCONJ
fbem-4348	75	24	2017	2017	NUM
fbem-4348	75	25	,	,	PUNCT
fbem-4348	75	26	was	be	AUX
fbem-4348	75	27	rehired	rehire	VERB
fbem-4348	75	28	in	in	ADP
fbem-4348	75	29	2018	2018	NUM
fbem-4348	75	30	to	to	PART
fbem-4348	75	31	be	be	AUX
fbem-4348	75	32	responsible	responsible	ADJ
fbem-4348	75	33	for	for	ADP
fbem-4348	75	34	the	the	DET
fbem-4348	75	35	audit	audit	NOUN
fbem-4348	75	36	of	of	ADP
fbem-4348	75	37	its	its	PRON
fbem-4348	75	38	annual	annual	ADJ
fbem-4348	75	39	reports	report	NOUN
fbem-4348	75	40	,	,	PUNCT
fbem-4348	75	41	and	and	CCONJ
fbem-4348	75	42	the	the	DET
fbem-4348	75	43	asia	asia	PROPN
fbem-4348	75	44	-	-	PUNCT
fbem-4348	75	45	pacific	pacific	PROPN
fbem-4348	75	46	firm	firm	NOUN
fbem-4348	75	47	issued	issue	VERB
fbem-4348	75	48	an	an	DET
fbem-4348	75	49	inability	inability	NOUN
fbem-4348	75	50	to	to	PART
fbem-4348	75	51	express	express	VERB
fbem-4348	75	52	an	an	DET
fbem-4348	75	53	opinion	opinion	NOUN
fbem-4348	75	54	on	on	ADP
fbem-4348	75	55	its	its	PRON
fbem-4348	75	56	financial	financial	ADJ
fbem-4348	75	57	statements	statement	NOUN
fbem-4348	75	58	in	in	ADP
fbem-4348	75	59	2018	2018	NUM
fbem-4348	75	60	.	.	PUNCT
fbem-4348	76	1	prior	prior	ADV
fbem-4348	76	2	to	to	ADP
fbem-4348	76	3	the	the	DET
fbem-4348	76	4	change	change	NOUN
fbem-4348	76	5	to	to	ADP
fbem-4348	76	6	asia	asia	PROPN
fbem-4348	76	7	pacific	pacific	PROPN
fbem-4348	76	8	office	office	PROPN
fbem-4348	76	9	,	,	PUNCT
fbem-4348	76	10	ruihua	ruihua	NOUN
fbem-4348	76	11	firm	firm	NOUN
fbem-4348	76	12	had	have	AUX
fbem-4348	76	13	provided	provide	VERB
fbem-4348	76	14	annual	annual	ADJ
fbem-4348	76	15	report	report	NOUN
fbem-4348	76	16	audits	audits	NOUN
fbem-4348	76	17	for	for	ADP
fbem-4348	76	18	soling	sole	VERB
fbem-4348	76	19	for	for	ADP
fbem-4348	76	20	9	9	NUM
fbem-4348	76	21	years	year	NOUN
fbem-4348	76	22	,	,	PUNCT
fbem-4348	76	23	during	during	ADP
fbem-4348	76	24	which	which	DET
fbem-4348	76	25	time	time	NOUN
fbem-4348	76	26	,	,	PUNCT
fbem-4348	76	27	soling	soling	NOUN
fbem-4348	76	28	's	's	PART
fbem-4348	76	29	audit	audit	NOUN
fbem-4348	76	30	reports	report	NOUN
fbem-4348	76	31	were	be	AUX
fbem-4348	76	32	unqualified	unqualified	ADJ
fbem-4348	76	33	.	.	PUNCT
fbem-4348	77	1	in	in	ADP
fbem-4348	77	2	addition	addition	NOUN
fbem-4348	77	3	,	,	PUNCT
fbem-4348	77	4	ruihua	ruihua	NOUN
fbem-4348	77	5	law	law	NOUN
fbem-4348	77	6	firm	firm	NOUN
fbem-4348	77	7	also	also	ADV
fbem-4348	77	8	provided	provide	VERB
fbem-4348	77	9	internal	internal	ADJ
fbem-4348	77	10	control	control	NOUN
fbem-4348	77	11	and	and	CCONJ
fbem-4348	77	12	assurance	assurance	NOUN
fbem-4348	77	13	services	service	NOUN
fbem-4348	77	14	,	,	PUNCT
fbem-4348	77	15	and	and	CCONJ
fbem-4348	77	16	gave	give	VERB
fbem-4348	77	17	opinions	opinion	NOUN
fbem-4348	77	18	in	in	ADP
fbem-4348	77	19	2016	2016	NUM
fbem-4348	77	20	and	and	CCONJ
fbem-4348	77	21	2017	2017	NUM
fbem-4348	77	22	indicating	indicate	VERB
fbem-4348	77	23	that	that	SCONJ
fbem-4348	77	24	soling	soling	NOUN
fbem-4348	77	25	shares	share	NOUN
fbem-4348	77	26	did	do	AUX
fbem-4348	77	27	not	not	PART
fbem-4348	77	28	have	have	VERB
fbem-4348	77	29	major	major	ADJ
fbem-4348	77	30	defects	defect	NOUN
fbem-4348	77	31	.	.	PUNCT
fbem-4348	78	1	however	however	ADV
fbem-4348	78	2	,	,	PUNCT
fbem-4348	78	3	in	in	ADP
fbem-4348	78	4	2018	2018	NUM
fbem-4348	78	5	,	,	PUNCT
fbem-4348	78	6	when	when	SCONJ
fbem-4348	78	7	the	the	DET
fbem-4348	78	8	asia	asia	PROPN
fbem-4348	78	9	pacific	pacific	PROPN
fbem-4348	78	10	office	office	PROPN
fbem-4348	78	11	provided	provide	VERB
fbem-4348	78	12	internal	internal	ADJ
fbem-4348	78	13	control	control	NOUN
fbem-4348	78	14	and	and	CCONJ
fbem-4348	78	15	assurance	assurance	NOUN
fbem-4348	78	16	services	service	NOUN
fbem-4348	78	17	to	to	ADP
fbem-4348	78	18	soling	soling	NOUN
fbem-4348	78	19	shares	share	NOUN
fbem-4348	78	20	,	,	PUNCT
fbem-4348	78	21	it	it	PRON
fbem-4348	78	22	found	find	VERB
fbem-4348	78	23	that	that	SCONJ
fbem-4348	78	24	there	there	PRON
fbem-4348	78	25	were	be	VERB
fbem-4348	78	26	major	major	ADJ
fbem-4348	78	27	internal	internal	ADJ
fbem-4348	78	28	control	control	NOUN
fbem-4348	78	29	deficiencies	deficiency	NOUN
fbem-4348	78	30	in	in	ADP
fbem-4348	78	31	its	its	PRON
fbem-4348	78	32	fund	fund	NOUN
fbem-4348	78	33	management	management	NOUN
fbem-4348	78	34	,	,	PUNCT
fbem-4348	78	35	data	datum	NOUN
fbem-4348	78	36	management	management	NOUN
fbem-4348	78	37	and	and	CCONJ
fbem-4348	78	38	approval	approval	NOUN
fbem-4348	78	39	system	system	NOUN
fbem-4348	78	40	.	.	PUNCT
fbem-4348	79	1	5	5	X
fbem-4348	79	2	.	.	X
fbem-4348	79	3	the	the	DET
fbem-4348	79	4	auditor	auditor	NOUN
fbem-4348	79	5	can	can	AUX
fbem-4348	79	6	not	not	PART
fbem-4348	79	7	obtain	obtain	VERB
fbem-4348	79	8	relevant	relevant	ADJ
fbem-4348	79	9	evidence	evidence	NOUN
fbem-4348	79	10	from	from	ADP
fbem-4348	79	11	2015	2015	NUM
fbem-4348	79	12	to	to	ADP
fbem-4348	79	13	2018	2018	NUM
fbem-4348	79	14	,	,	PUNCT
fbem-4348	79	15	the	the	DET
fbem-4348	79	16	management	management	NOUN
fbem-4348	79	17	of	of	ADP
fbem-4348	79	18	shenzhen	shenzhen	PROPN
fbem-4348	79	19	soling	soling	NOUN
fbem-4348	79	20	company	company	NOUN
fbem-4348	79	21	continued	continue	VERB
fbem-4348	79	22	to	to	PART
fbem-4348	79	23	leave	leave	VERB
fbem-4348	79	24	,	,	PUNCT
fbem-4348	79	25	and	and	CCONJ
fbem-4348	79	26	ruihua	ruihua	PROPN
fbem-4348	79	27	law	law	NOUN
fbem-4348	79	28	firm	firm	NOUN
fbem-4348	79	29	could	could	AUX
fbem-4348	79	30	not	not	PART
fbem-4348	79	31	obtain	obtain	VERB
fbem-4348	79	32	audit	audit	NOUN
fbem-4348	79	33	evidence	evidence	NOUN
fbem-4348	79	34	from	from	ADP
fbem-4348	79	35	the	the	DET
fbem-4348	79	36	company	company	NOUN
fbem-4348	79	37	's	's	PART
fbem-4348	79	38	operating	operating	NOUN
fbem-4348	79	39	level	level	NOUN
fbem-4348	79	40	and	and	CCONJ
fbem-4348	79	41	continuous	continuous	ADJ
fbem-4348	79	42	operation	operation	NOUN
fbem-4348	79	43	ability	ability	NOUN
fbem-4348	79	44	through	through	ADP
fbem-4348	79	45	inquiries	inquiry	NOUN
fbem-4348	79	46	and	and	CCONJ
fbem-4348	79	47	conversations	conversation	NOUN
fbem-4348	79	48	during	during	ADP
fbem-4348	79	49	the	the	DET
fbem-4348	79	50	audit	audit	NOUN
fbem-4348	79	51	process	process	NOUN
fbem-4348	79	52	.	.	PUNCT
fbem-4348	80	1	shenzhen	shenzhen	PROPN
fbem-4348	80	2	soling	soling	NOUN
fbem-4348	80	3	's	's	PART
fbem-4348	80	4	capital	capital	NOUN
fbem-4348	80	5	chain	chain	NOUN
fbem-4348	80	6	has	have	AUX
fbem-4348	80	7	been	be	AUX
fbem-4348	80	8	broken	break	VERB
fbem-4348	80	9	in	in	ADP
fbem-4348	80	10	the	the	DET
fbem-4348	80	11	past	past	ADJ
fbem-4348	80	12	three	three	NUM
fbem-4348	80	13	years	year	NOUN
fbem-4348	80	14	,	,	PUNCT
fbem-4348	80	15	unable	unable	ADJ
fbem-4348	80	16	to	to	PART
fbem-4348	80	17	repay	repay	VERB
fbem-4348	80	18	the	the	DET
fbem-4348	80	19	huge	huge	ADJ
fbem-4348	80	20	amount	amount	NOUN
fbem-4348	80	21	of	of	ADP
fbem-4348	80	22	arrears	arrear	NOUN
fbem-4348	80	23	,	,	PUNCT
fbem-4348	80	24	and	and	CCONJ
fbem-4348	80	25	the	the	DET
fbem-4348	80	26	maturity	maturity	NOUN
fbem-4348	80	27	of	of	ADP
fbem-4348	80	28	the	the	DET
fbem-4348	80	29	huge	huge	ADJ
fbem-4348	80	30	debt	debt	NOUN
fbem-4348	80	31	has	have	AUX
fbem-4348	80	32	caused	cause	VERB
fbem-4348	80	33	the	the	DET
fbem-4348	80	34	court	court	NOUN
fbem-4348	80	35	to	to	PART
fbem-4348	80	36	freeze	freeze	VERB
fbem-4348	80	37	shenzhen	shenzhen	PROPN
fbem-4348	80	38	soling	soling	NOUN
fbem-4348	80	39	's	's	PART
fbem-4348	80	40	bank	bank	NOUN
fbem-4348	80	41	account	account	NOUN
fbem-4348	80	42	,	,	PUNCT
fbem-4348	80	43	which	which	PRON
fbem-4348	80	44	has	have	AUX
fbem-4348	80	45	dealt	deal	VERB
fbem-4348	80	46	a	a	DET
fbem-4348	80	47	deeper	deep	ADJ
fbem-4348	80	48	blow	blow	NOUN
fbem-4348	80	49	to	to	ADP
fbem-4348	80	50	shenzhen	shenzhen	PROPN
fbem-4348	80	51	soling	soling	PROPN
fbem-4348	80	52	's	's	PART
fbem-4348	80	53	operation	operation	NOUN
fbem-4348	80	54	.	.	PUNCT
fbem-4348	81	1	in	in	ADP
fbem-4348	81	2	these	these	DET
fbem-4348	81	3	cases	case	NOUN
fbem-4348	81	4	,	,	PUNCT
fbem-4348	81	5	due	due	ADP
fbem-4348	81	6	to	to	ADP
fbem-4348	81	7	the	the	DET
fbem-4348	81	8	departure	departure	NOUN
fbem-4348	81	9	of	of	ADP
fbem-4348	81	10	senior	senior	ADJ
fbem-4348	81	11	executives	executive	NOUN
fbem-4348	81	12	,	,	PUNCT
fbem-4348	81	13	the	the	DET
fbem-4348	81	14	financial	financial	ADJ
fbem-4348	81	15	personnel	personnel	NOUN
fbem-4348	81	16	did	do	AUX
fbem-4348	81	17	not	not	PART
fbem-4348	81	18	properly	properly	ADV
fbem-4348	81	19	keep	keep	VERB
fbem-4348	81	20	the	the	DET
fbem-4348	81	21	financial	financial	ADJ
fbem-4348	81	22	data	datum	NOUN
fbem-4348	81	23	when	when	SCONJ
fbem-4348	81	24	handing	hand	VERB
fbem-4348	81	25	over	over	ADP
fbem-4348	81	26	,	,	PUNCT
fbem-4348	81	27	and	and	CCONJ
fbem-4348	81	28	the	the	DET
fbem-4348	81	29	auditors	auditor	NOUN
fbem-4348	81	30	could	could	AUX
fbem-4348	81	31	not	not	PART
fbem-4348	81	32	accurately	accurately	ADV
fbem-4348	81	33	obtain	obtain	VERB
fbem-4348	81	34	relevant	relevant	ADJ
fbem-4348	81	35	information	information	NOUN
fbem-4348	81	36	,	,	PUNCT
fbem-4348	81	37	resulting	result	VERB
fbem-4348	81	38	in	in	ADP
fbem-4348	81	39	the	the	DET
fbem-4348	81	40	auditors	auditor	NOUN
fbem-4348	81	41	lacking	lack	VERB
fbem-4348	81	42	audit	audit	NOUN
fbem-4348	81	43	evidence	evidence	NOUN
fbem-4348	81	44	.	.	PUNCT
fbem-4348	82	1	5	5	X
fbem-4348	82	2	.	.	X
fbem-4348	82	3	case	case	NOUN
fbem-4348	82	4	enlightenment	enlightenment	PROPN
fbem-4348	82	5	5.1	5.1	NUM
fbem-4348	82	6	.	.	PUNCT
fbem-4348	83	1	strict	strict	ADJ
fbem-4348	83	2	implementation	implementation	NOUN
fbem-4348	83	3	of	of	ADP
fbem-4348	83	4	risk	risk	NOUN
fbem-4348	83	5	assessment	assessment	NOUN
fbem-4348	83	6	procedures	procedure	NOUN
fbem-4348	83	7	1	1	NUM
fbem-4348	83	8	.	.	PUNCT
fbem-4348	84	1	in	in	ADP
fbem-4348	84	2	-	-	PUNCT
fbem-4348	84	3	depth	depth	NOUN
fbem-4348	84	4	understanding	understanding	NOUN
fbem-4348	84	5	of	of	ADP
fbem-4348	84	6	the	the	DET
fbem-4348	84	7	association	association	NOUN
fbem-4348	84	8	relationship	relationship	NOUN
fbem-4348	84	9	of	of	ADP
fbem-4348	84	10	the	the	DET
fbem-4348	84	11	audited	audit	VERB
fbem-4348	84	12	unit	unit	NOUN
fbem-4348	84	13	related	relate	VERB
fbem-4348	84	14	party	party	NOUN
fbem-4348	84	15	appropriation	appropriation	NOUN
fbem-4348	84	16	usually	usually	ADV
fbem-4348	84	17	takes	take	VERB
fbem-4348	84	18	two	two	NUM
fbem-4348	84	19	forms	form	NOUN
fbem-4348	84	20	.	.	PUNCT
fbem-4348	85	1	one	one	NUM
fbem-4348	85	2	is	be	AUX
fbem-4348	85	3	the	the	DET
fbem-4348	85	4	failure	failure	NOUN
fbem-4348	85	5	to	to	PART
fbem-4348	85	6	truthfully	truthfully	ADV
fbem-4348	85	7	disclose	disclose	VERB
fbem-4348	85	8	the	the	DET
fbem-4348	85	9	capital	capital	NOUN
fbem-4348	85	10	items	item	NOUN
fbem-4348	85	11	in	in	ADP
fbem-4348	85	12	the	the	DET
fbem-4348	85	13	statement	statement	NOUN
fbem-4348	85	14	,	,	PUNCT
fbem-4348	85	15	usually	usually	ADV
fbem-4348	85	16	the	the	DET
fbem-4348	85	17	audited	audited	ADJ
fbem-4348	85	18	unit	unit	NOUN
fbem-4348	85	19	will	will	AUX
fbem-4348	85	20	conceal	conceal	VERB
fbem-4348	85	21	the	the	DET
fbem-4348	85	22	existence	existence	NOUN
fbem-4348	85	23	of	of	ADP
fbem-4348	85	24	violations	violation	NOUN
fbem-4348	85	25	of	of	ADP
fbem-4348	85	26	the	the	DET
fbem-4348	85	27	fund	fund	NOUN
fbem-4348	85	28	occupation	occupation	NOUN
fbem-4348	85	29	of	of	ADP
fbem-4348	85	30	related	related	ADJ
fbem-4348	85	31	parties	party	NOUN
fbem-4348	85	32	by	by	ADP
fbem-4348	85	33	4	4	NUM
fbem-4348	85	34	falsely	falsely	ADV
fbem-4348	85	35	reporting	report	VERB
fbem-4348	85	36	the	the	DET
fbem-4348	85	37	balance	balance	NOUN
fbem-4348	85	38	of	of	ADP
fbem-4348	85	39	monetary	monetary	ADJ
fbem-4348	85	40	funds	fund	NOUN
fbem-4348	85	41	or	or	CCONJ
fbem-4348	85	42	choosing	choose	VERB
fbem-4348	85	43	not	not	PART
fbem-4348	85	44	to	to	PART
fbem-4348	85	45	disclose	disclose	VERB
fbem-4348	85	46	the	the	DET
fbem-4348	85	47	restricted	restricted	ADJ
fbem-4348	85	48	funds	fund	NOUN
fbem-4348	85	49	;	;	PUNCT
fbem-4348	85	50	the	the	DET
fbem-4348	85	51	other	other	ADJ
fbem-4348	85	52	is	be	AUX
fbem-4348	85	53	to	to	PART
fbem-4348	85	54	realize	realize	VERB
fbem-4348	85	55	the	the	DET
fbem-4348	85	56	appropriation	appropriation	NOUN
fbem-4348	85	57	of	of	ADP
fbem-4348	85	58	funds	fund	NOUN
fbem-4348	85	59	in	in	ADP
fbem-4348	85	60	transactions	transaction	NOUN
fbem-4348	85	61	,	,	PUNCT
fbem-4348	85	62	through	through	ADP
fbem-4348	85	63	fictitious	fictitious	ADJ
fbem-4348	85	64	transactions	transaction	NOUN
fbem-4348	85	65	or	or	CCONJ
fbem-4348	85	66	false	false	ADJ
fbem-4348	85	67	bill	bill	NOUN
fbem-4348	85	68	exchange	exchange	NOUN
fbem-4348	85	69	business	business	NOUN
fbem-4348	85	70	.	.	PUNCT
fbem-4348	86	1	the	the	DET
fbem-4348	86	2	explicit	explicit	ADJ
fbem-4348	86	3	correlation	correlation	NOUN
fbem-4348	86	4	relationship	relationship	NOUN
fbem-4348	86	5	between	between	ADP
fbem-4348	86	6	the	the	DET
fbem-4348	86	7	audited	audit	VERB
fbem-4348	86	8	unit	unit	NOUN
fbem-4348	86	9	can	can	AUX
fbem-4348	86	10	usually	usually	ADV
fbem-4348	86	11	be	be	AUX
fbem-4348	86	12	collected	collect	VERB
fbem-4348	86	13	and	and	CCONJ
fbem-4348	86	14	sorted	sort	VERB
fbem-4348	86	15	out	out	ADP
fbem-4348	86	16	through	through	ADP
fbem-4348	86	17	the	the	DET
fbem-4348	86	18	big	big	ADJ
fbem-4348	86	19	data	datum	NOUN
fbem-4348	86	20	website	website	NOUN
fbem-4348	86	21	.	.	PUNCT
fbem-4348	87	1	for	for	ADP
fbem-4348	87	2	the	the	DET
fbem-4348	87	3	hidden	hide	VERB
fbem-4348	87	4	relationship	relationship	NOUN
fbem-4348	87	5	between	between	ADP
fbem-4348	87	6	the	the	DET
fbem-4348	87	7	audited	audit	VERB
fbem-4348	87	8	entity	entity	NOUN
fbem-4348	87	9	,	,	PUNCT
fbem-4348	87	10	auditors	auditor	NOUN
fbem-4348	87	11	shall	shall	AUX
fbem-4348	87	12	pay	pay	VERB
fbem-4348	87	13	special	special	ADJ
fbem-4348	87	14	attention	attention	NOUN
fbem-4348	87	15	to	to	ADP
fbem-4348	87	16	abnormal	abnormal	ADJ
fbem-4348	87	17	transaction	transaction	NOUN
fbem-4348	87	18	prices	price	NOUN
fbem-4348	87	19	and	and	CCONJ
fbem-4348	87	20	large	large	ADJ
fbem-4348	87	21	unrecorded	unrecorded	ADJ
fbem-4348	87	22	transactions	transaction	NOUN
fbem-4348	87	23	when	when	SCONJ
fbem-4348	87	24	conducting	conduct	VERB
fbem-4348	87	25	audits	audits	NOUN
fbem-4348	87	26	of	of	ADP
fbem-4348	87	27	the	the	DET
fbem-4348	87	28	related	relate	VERB
fbem-4348	87	29	party	party	NOUN
fbem-4348	87	30	's	's	PART
fbem-4348	87	31	capital	capital	NOUN
fbem-4348	87	32	occupation	occupation	NOUN
fbem-4348	87	33	,	,	PUNCT
fbem-4348	87	34	and	and	CCONJ
fbem-4348	87	35	focus	focus	VERB
fbem-4348	87	36	on	on	ADP
fbem-4348	87	37	identifying	identify	VERB
fbem-4348	87	38	the	the	DET
fbem-4348	87	39	background	background	NOUN
fbem-4348	87	40	of	of	ADP
fbem-4348	87	41	such	such	ADJ
fbem-4348	87	42	transaction	transaction	NOUN
fbem-4348	87	43	customers	customer	NOUN
fbem-4348	87	44	.	.	PUNCT
fbem-4348	88	1	focus	focus	VERB
fbem-4348	88	2	on	on	ADP
fbem-4348	88	3	the	the	DET
fbem-4348	88	4	information	information	NOUN
fbem-4348	88	5	of	of	ADP
fbem-4348	88	6	relevant	relevant	ADJ
fbem-4348	88	7	personnel	personnel	NOUN
fbem-4348	88	8	who	who	PRON
fbem-4348	88	9	are	be	AUX
fbem-4348	88	10	related	relate	VERB
fbem-4348	88	11	to	to	ADP
fbem-4348	88	12	the	the	DET
fbem-4348	88	13	governance	governance	NOUN
fbem-4348	88	14	of	of	ADP
fbem-4348	88	15	the	the	DET
fbem-4348	88	16	audited	audited	ADJ
fbem-4348	88	17	unit	unit	NOUN
fbem-4348	88	18	,	,	PUNCT
fbem-4348	88	19	analyze	analyze	VERB
fbem-4348	88	20	whether	whether	SCONJ
fbem-4348	88	21	they	they	PRON
fbem-4348	88	22	have	have	VERB
fbem-4348	88	23	control	control	NOUN
fbem-4348	88	24	over	over	ADP
fbem-4348	88	25	other	other	ADJ
fbem-4348	88	26	companies	company	NOUN
fbem-4348	88	27	,	,	PUNCT
fbem-4348	88	28	and	and	CCONJ
fbem-4348	88	29	evaluate	evaluate	VERB
fbem-4348	88	30	whether	whether	SCONJ
fbem-4348	88	31	they	they	PRON
fbem-4348	88	32	are	be	AUX
fbem-4348	88	33	related	relate	VERB
fbem-4348	88	34	to	to	ADP
fbem-4348	88	35	the	the	DET
fbem-4348	88	36	audited	audit	VERB
fbem-4348	88	37	unit	unit	NOUN
fbem-4348	88	38	.	.	PUNCT
fbem-4348	89	1	2	2	X
fbem-4348	89	2	.	.	X
fbem-4348	89	3	strictly	strictly	ADV
fbem-4348	89	4	implement	implement	VERB
fbem-4348	89	5	the	the	DET
fbem-4348	89	6	related	relate	VERB
fbem-4348	89	7	party	party	NOUN
fbem-4348	89	8	information	information	NOUN
fbem-4348	89	9	disclosure	disclosure	NOUN
fbem-4348	89	10	audit	audit	NOUN
fbem-4348	89	11	process	process	NOUN
fbem-4348	89	12	information	information	NOUN
fbem-4348	89	13	asymmetry	asymmetry	NOUN
fbem-4348	89	14	is	be	AUX
fbem-4348	89	15	an	an	DET
fbem-4348	89	16	important	important	ADJ
fbem-4348	89	17	reason	reason	NOUN
fbem-4348	89	18	for	for	ADP
fbem-4348	89	19	the	the	DET
fbem-4348	89	20	occupation	occupation	NOUN
fbem-4348	89	21	of	of	ADP
fbem-4348	89	22	related	related	ADJ
fbem-4348	89	23	party	party	NOUN
fbem-4348	89	24	funds	fund	NOUN
fbem-4348	89	25	by	by	ADP
fbem-4348	89	26	listed	list	VERB
fbem-4348	89	27	companies	company	NOUN
fbem-4348	89	28	,	,	PUNCT
fbem-4348	89	29	and	and	CCONJ
fbem-4348	89	30	guarantee	guarantee	NOUN
fbem-4348	89	31	business	business	NOUN
fbem-4348	89	32	has	have	AUX
fbem-4348	89	33	become	become	VERB
fbem-4348	89	34	a	a	DET
fbem-4348	89	35	means	means	NOUN
fbem-4348	89	36	for	for	SCONJ
fbem-4348	89	37	many	many	ADJ
fbem-4348	89	38	enterprises	enterprise	NOUN
fbem-4348	89	39	to	to	PART
fbem-4348	89	40	occupy	occupy	VERB
fbem-4348	89	41	related	related	ADJ
fbem-4348	89	42	party	party	NOUN
fbem-4348	89	43	funds	fund	NOUN
fbem-4348	89	44	.	.	PUNCT
fbem-4348	90	1	in	in	ADP
fbem-4348	90	2	order	order	NOUN
fbem-4348	90	3	to	to	PART
fbem-4348	90	4	prevent	prevent	VERB
fbem-4348	90	5	the	the	DET
fbem-4348	90	6	audited	audit	VERB
fbem-4348	90	7	entity	entity	NOUN
fbem-4348	90	8	from	from	ADP
fbem-4348	90	9	using	use	VERB
fbem-4348	90	10	the	the	DET
fbem-4348	90	11	above	above	ADJ
fbem-4348	90	12	methods	method	NOUN
fbem-4348	90	13	to	to	PART
fbem-4348	90	14	make	make	VERB
fbem-4348	90	15	illegal	illegal	ADJ
fbem-4348	90	16	disclosure	disclosure	NOUN
fbem-4348	90	17	,	,	PUNCT
fbem-4348	90	18	the	the	DET
fbem-4348	90	19	certified	certified	ADJ
fbem-4348	90	20	public	public	ADJ
fbem-4348	90	21	accountant	accountant	NOUN
fbem-4348	90	22	should	should	AUX
fbem-4348	90	23	standardize	standardize	VERB
fbem-4348	90	24	the	the	DET
fbem-4348	90	25	audit	audit	NOUN
fbem-4348	90	26	procedures	procedure	NOUN
fbem-4348	90	27	for	for	ADP
fbem-4348	90	28	information	information	NOUN
fbem-4348	90	29	disclosure	disclosure	NOUN
fbem-4348	90	30	of	of	ADP
fbem-4348	90	31	related	related	ADJ
fbem-4348	90	32	parties	party	NOUN
fbem-4348	90	33	.	.	PUNCT
fbem-4348	91	1	before	before	ADP
fbem-4348	91	2	the	the	DET
fbem-4348	91	3	audit	audit	NOUN
fbem-4348	91	4	,	,	PUNCT
fbem-4348	91	5	conduct	conduct	VERB
fbem-4348	91	6	a	a	DET
fbem-4348	91	7	sufficient	sufficient	ADJ
fbem-4348	91	8	investigation	investigation	NOUN
fbem-4348	91	9	of	of	ADP
fbem-4348	91	10	the	the	DET
fbem-4348	91	11	background	background	NOUN
fbem-4348	91	12	of	of	ADP
fbem-4348	91	13	the	the	DET
fbem-4348	91	14	audited	audit	VERB
fbem-4348	91	15	entity	entity	NOUN
fbem-4348	91	16	to	to	PART
fbem-4348	91	17	understand	understand	VERB
fbem-4348	91	18	whether	whether	SCONJ
fbem-4348	91	19	the	the	DET
fbem-4348	91	20	guarantor	guarantor	NOUN
fbem-4348	91	21	and	and	CCONJ
fbem-4348	91	22	the	the	DET
fbem-4348	91	23	guaranteed	guarantee	VERB
fbem-4348	91	24	party	party	NOUN
fbem-4348	91	25	are	be	AUX
fbem-4348	91	26	related	related	ADJ
fbem-4348	91	27	parties	party	NOUN
fbem-4348	91	28	,	,	PUNCT
fbem-4348	91	29	so	so	SCONJ
fbem-4348	91	30	as	as	SCONJ
fbem-4348	91	31	to	to	PART
fbem-4348	91	32	verify	verify	VERB
fbem-4348	91	33	whether	whether	SCONJ
fbem-4348	91	34	the	the	DET
fbem-4348	91	35	information	information	NOUN
fbem-4348	91	36	disclosure	disclosure	NOUN
fbem-4348	91	37	of	of	ADP
fbem-4348	91	38	the	the	DET
fbem-4348	91	39	related	related	ADJ
fbem-4348	91	40	party	party	NOUN
fbem-4348	91	41	is	be	AUX
fbem-4348	91	42	complete	complete	ADJ
fbem-4348	91	43	.	.	PUNCT
fbem-4348	92	1	pay	pay	VERB
fbem-4348	92	2	attention	attention	NOUN
fbem-4348	92	3	to	to	ADP
fbem-4348	92	4	the	the	DET
fbem-4348	92	5	matters	matter	NOUN
fbem-4348	92	6	and	and	CCONJ
fbem-4348	92	7	amount	amount	NOUN
fbem-4348	92	8	of	of	ADP
fbem-4348	92	9	the	the	DET
fbem-4348	92	10	guarantee	guarantee	NOUN
fbem-4348	92	11	,	,	PUNCT
fbem-4348	92	12	and	and	CCONJ
fbem-4348	92	13	check	check	VERB
fbem-4348	92	14	whether	whether	SCONJ
fbem-4348	92	15	the	the	DET
fbem-4348	92	16	disclosure	disclosure	NOUN
fbem-4348	92	17	by	by	ADP
fbem-4348	92	18	related	related	ADJ
fbem-4348	92	19	parties	party	NOUN
fbem-4348	92	20	is	be	AUX
fbem-4348	92	21	accurate	accurate	ADJ
fbem-4348	92	22	.	.	PUNCT
fbem-4348	93	1	auditors	auditor	NOUN
fbem-4348	93	2	shall	shall	AUX
fbem-4348	93	3	carry	carry	VERB
fbem-4348	93	4	out	out	ADP
fbem-4348	93	5	further	further	ADJ
fbem-4348	93	6	audit	audit	NOUN
fbem-4348	93	7	procedures	procedure	NOUN
fbem-4348	93	8	to	to	PART
fbem-4348	93	9	check	check	VERB
fbem-4348	93	10	relevant	relevant	ADJ
fbem-4348	93	11	contracts	contract	NOUN
fbem-4348	93	12	,	,	PUNCT
fbem-4348	93	13	vouchers	voucher	NOUN
fbem-4348	93	14	,	,	PUNCT
fbem-4348	93	15	etc	etc	X
fbem-4348	93	16	.	.	X
fbem-4348	93	17	,	,	PUNCT
fbem-4348	93	18	to	to	PART
fbem-4348	93	19	confirm	confirm	VERB
fbem-4348	93	20	whether	whether	SCONJ
fbem-4348	93	21	they	they	PRON
fbem-4348	93	22	have	have	AUX
fbem-4348	93	23	concealed	conceal	VERB
fbem-4348	93	24	the	the	DET
fbem-4348	93	25	purpose	purpose	NOUN
fbem-4348	93	26	of	of	ADP
fbem-4348	93	27	occupying	occupy	VERB
fbem-4348	93	28	the	the	DET
fbem-4348	93	29	funds	fund	NOUN
fbem-4348	93	30	of	of	ADP
fbem-4348	93	31	related	related	ADJ
fbem-4348	93	32	parties	party	NOUN
fbem-4348	93	33	.	.	PUNCT
fbem-4348	94	1	5.2	5.2	NUM
fbem-4348	94	2	.	.	PUNCT
fbem-4348	94	3	pay	pay	VERB
fbem-4348	94	4	attention	attention	NOUN
fbem-4348	94	5	to	to	ADP
fbem-4348	94	6	the	the	DET
fbem-4348	94	7	internal	internal	ADJ
fbem-4348	94	8	control	control	NOUN
fbem-4348	94	9	of	of	ADP
fbem-4348	94	10	the	the	DET
fbem-4348	94	11	audited	audit	VERB
fbem-4348	94	12	entity	entity	NOUN
fbem-4348	94	13	1	1	NUM
fbem-4348	94	14	.	.	PUNCT
fbem-4348	94	15	pay	pay	VERB
fbem-4348	94	16	attention	attention	NOUN
fbem-4348	94	17	to	to	ADP
fbem-4348	94	18	the	the	DET
fbem-4348	94	19	internal	internal	ADJ
fbem-4348	94	20	control	control	NOUN
fbem-4348	94	21	system	system	NOUN
fbem-4348	94	22	of	of	ADP
fbem-4348	94	23	the	the	DET
fbem-4348	94	24	audited	audit	VERB
fbem-4348	94	25	unit	unit	NOUN
fbem-4348	94	26	these	these	PRON
fbem-4348	94	27	include	include	VERB
fbem-4348	94	28	the	the	DET
fbem-4348	94	29	review	review	NOUN
fbem-4348	94	30	of	of	ADP
fbem-4348	94	31	major	major	ADJ
fbem-4348	94	32	funds	fund	NOUN
fbem-4348	94	33	,	,	PUNCT
fbem-4348	94	34	internal	internal	ADJ
fbem-4348	94	35	control	control	NOUN
fbem-4348	94	36	structure	structure	NOUN
fbem-4348	94	37	,	,	PUNCT
fbem-4348	94	38	etc	etc	X
fbem-4348	94	39	.	.	X
fbem-4348	94	40	,	,	PUNCT
fbem-4348	94	41	if	if	SCONJ
fbem-4348	94	42	the	the	DET
fbem-4348	94	43	internal	internal	ADJ
fbem-4348	94	44	control	control	NOUN
fbem-4348	94	45	design	design	NOUN
fbem-4348	94	46	of	of	ADP
fbem-4348	94	47	the	the	DET
fbem-4348	94	48	audited	audit	VERB
fbem-4348	94	49	unit	unit	NOUN
fbem-4348	94	50	is	be	AUX
fbem-4348	94	51	not	not	PART
fbem-4348	94	52	perfect	perfect	ADJ
fbem-4348	94	53	,	,	PUNCT
fbem-4348	94	54	it	it	PRON
fbem-4348	94	55	will	will	AUX
fbem-4348	94	56	inevitably	inevitably	ADV
fbem-4348	94	57	lead	lead	VERB
fbem-4348	94	58	to	to	ADP
fbem-4348	94	59	difficulties	difficulty	NOUN
fbem-4348	94	60	in	in	ADP
fbem-4348	94	61	audit	audit	NOUN
fbem-4348	94	62	work	work	NOUN
fbem-4348	94	63	,	,	PUNCT
fbem-4348	94	64	and	and	CCONJ
fbem-4348	94	65	there	there	PRON
fbem-4348	94	66	are	be	VERB
fbem-4348	94	67	problems	problem	NOUN
fbem-4348	94	68	such	such	ADJ
fbem-4348	94	69	as	as	ADP
fbem-4348	94	70	untimely	untimely	ADJ
fbem-4348	94	71	collection	collection	NOUN
fbem-4348	94	72	of	of	ADP
fbem-4348	94	73	audit	audit	NOUN
fbem-4348	94	74	evidence	evidence	NOUN
fbem-4348	94	75	.	.	PUNCT
fbem-4348	95	1	secondly	secondly	ADV
fbem-4348	95	2	,	,	PUNCT
fbem-4348	95	3	the	the	DET
fbem-4348	95	4	excessive	excessive	ADJ
fbem-4348	95	5	concentration	concentration	NOUN
fbem-4348	95	6	of	of	ADP
fbem-4348	95	7	power	power	NOUN
fbem-4348	95	8	in	in	ADP
fbem-4348	95	9	management	management	NOUN
fbem-4348	95	10	is	be	AUX
fbem-4348	95	11	also	also	ADV
fbem-4348	95	12	one	one	NUM
fbem-4348	95	13	of	of	ADP
fbem-4348	95	14	the	the	DET
fbem-4348	95	15	factors	factor	NOUN
fbem-4348	95	16	that	that	PRON
fbem-4348	95	17	lead	lead	VERB
fbem-4348	95	18	to	to	ADP
fbem-4348	95	19	the	the	DET
fbem-4348	95	20	failure	failure	NOUN
fbem-4348	95	21	of	of	ADP
fbem-4348	95	22	internal	internal	ADJ
fbem-4348	95	23	control	control	NOUN
fbem-4348	95	24	.	.	PUNCT
fbem-4348	96	1	the	the	DET
fbem-4348	96	2	internal	internal	ADJ
fbem-4348	96	3	control	control	NOUN
fbem-4348	96	4	system	system	NOUN
fbem-4348	96	5	will	will	AUX
fbem-4348	96	6	not	not	PART
fbem-4348	96	7	only	only	ADV
fbem-4348	96	8	have	have	VERB
fbem-4348	96	9	an	an	DET
fbem-4348	96	10	impact	impact	NOUN
fbem-4348	96	11	on	on	ADP
fbem-4348	96	12	the	the	DET
fbem-4348	96	13	audit	audit	NOUN
fbem-4348	96	14	process	process	NOUN
fbem-4348	96	15	and	and	CCONJ
fbem-4348	96	16	audit	audit	NOUN
fbem-4348	96	17	environment	environment	NOUN
fbem-4348	96	18	,	,	PUNCT
fbem-4348	96	19	but	but	CCONJ
fbem-4348	96	20	will	will	AUX
fbem-4348	96	21	further	far	ADV
fbem-4348	96	22	have	have	VERB
fbem-4348	96	23	an	an	DET
fbem-4348	96	24	impact	impact	NOUN
fbem-4348	96	25	on	on	ADP
fbem-4348	96	26	the	the	DET
fbem-4348	96	27	audit	audit	NOUN
fbem-4348	96	28	opinion	opinion	NOUN
fbem-4348	96	29	.	.	PUNCT
fbem-4348	97	1	2	2	X
fbem-4348	97	2	.	.	X
fbem-4348	97	3	identify	identify	VERB
fbem-4348	97	4	and	and	CCONJ
fbem-4348	97	5	prevent	prevent	VERB
fbem-4348	97	6	relevant	relevant	ADJ
fbem-4348	97	7	risk	risk	NOUN
fbem-4348	97	8	factors	factor	NOUN
fbem-4348	97	9	in	in	ADP
fbem-4348	97	10	audit	audit	NOUN
fbem-4348	97	11	work	work	NOUN
fbem-4348	97	12	,	,	PUNCT
fbem-4348	97	13	attention	attention	NOUN
fbem-4348	97	14	should	should	AUX
fbem-4348	97	15	be	be	AUX
fbem-4348	97	16	paid	pay	VERB
fbem-4348	97	17	to	to	ADP
fbem-4348	97	18	the	the	DET
fbem-4348	97	19	analysis	analysis	NOUN
fbem-4348	97	20	of	of	ADP
fbem-4348	97	21	fraud	fraud	NOUN
fbem-4348	97	22	to	to	PART
fbem-4348	97	23	ensure	ensure	VERB
fbem-4348	97	24	the	the	DET
fbem-4348	97	25	effectiveness	effectiveness	NOUN
fbem-4348	97	26	and	and	CCONJ
fbem-4348	97	27	quality	quality	NOUN
fbem-4348	97	28	of	of	ADP
fbem-4348	97	29	audit	audit	NOUN
fbem-4348	97	30	work	work	NOUN
fbem-4348	97	31	.	.	PUNCT
fbem-4348	98	1	first	first	ADV
fbem-4348	98	2	,	,	PUNCT
fbem-4348	98	3	understand	understand	VERB
fbem-4348	98	4	whether	whether	SCONJ
fbem-4348	98	5	the	the	DET
fbem-4348	98	6	audited	audit	VERB
fbem-4348	98	7	entity	entity	NOUN
fbem-4348	98	8	has	have	AUX
fbem-4348	98	9	taken	take	VERB
fbem-4348	98	10	measures	measure	NOUN
fbem-4348	98	11	to	to	PART
fbem-4348	98	12	identify	identify	VERB
fbem-4348	98	13	and	and	CCONJ
fbem-4348	98	14	prevent	prevent	VERB
fbem-4348	98	15	fraud	fraud	NOUN
fbem-4348	98	16	,	,	PUNCT
fbem-4348	98	17	and	and	CCONJ
fbem-4348	98	18	whether	whether	SCONJ
fbem-4348	98	19	there	there	PRON
fbem-4348	98	20	is	be	VERB
fbem-4348	98	21	a	a	DET
fbem-4348	98	22	risk	risk	NOUN
fbem-4348	98	23	of	of	ADP
fbem-4348	98	24	related	related	ADJ
fbem-4348	98	25	party	party	NOUN
fbem-4348	98	26	funds	fund	NOUN
fbem-4348	98	27	being	be	AUX
fbem-4348	98	28	occupied	occupy	VERB
fbem-4348	98	29	.	.	PUNCT
fbem-4348	99	1	secondly	secondly	ADV
fbem-4348	99	2	,	,	PUNCT
fbem-4348	99	3	the	the	DET
fbem-4348	99	4	certified	certified	ADJ
fbem-4348	99	5	public	public	ADJ
fbem-4348	99	6	accountant	accountant	NOUN
fbem-4348	99	7	should	should	AUX
fbem-4348	99	8	focus	focus	VERB
fbem-4348	99	9	on	on	ADP
fbem-4348	99	10	the	the	DET
fbem-4348	99	11	related	related	ADJ
fbem-4348	99	12	parties	party	NOUN
fbem-4348	99	13	and	and	CCONJ
fbem-4348	99	14	major	major	ADJ
fbem-4348	99	15	related	relate	VERB
fbem-4348	99	16	party	party	NOUN
fbem-4348	99	17	transactions	transaction	NOUN
fbem-4348	99	18	in	in	ADP
fbem-4348	99	19	the	the	DET
fbem-4348	99	20	audited	audited	ADJ
fbem-4348	99	21	entity	entity	NOUN
fbem-4348	99	22	,	,	PUNCT
fbem-4348	99	23	and	and	CCONJ
fbem-4348	99	24	consider	consider	VERB
fbem-4348	99	25	whether	whether	SCONJ
fbem-4348	99	26	there	there	PRON
fbem-4348	99	27	is	be	VERB
fbem-4348	99	28	a	a	DET
fbem-4348	99	29	related	related	ADJ
fbem-4348	99	30	party	party	NOUN
fbem-4348	99	31	's	's	PART
fbem-4348	99	32	capital	capital	NOUN
fbem-4348	99	33	appropriation	appropriation	NOUN
fbem-4348	99	34	behavior	behavior	NOUN
fbem-4348	99	35	for	for	ADP
fbem-4348	99	36	transactions	transaction	NOUN
fbem-4348	99	37	that	that	PRON
fbem-4348	99	38	exceed	exceed	VERB
fbem-4348	99	39	normal	normal	ADJ
fbem-4348	99	40	conditions	condition	NOUN
fbem-4348	99	41	.	.	PUNCT
fbem-4348	100	1	auditors	auditor	NOUN
fbem-4348	100	2	should	should	AUX
fbem-4348	100	3	effectively	effectively	ADV
fbem-4348	100	4	use	use	VERB
fbem-4348	100	5	substantive	substantive	ADJ
fbem-4348	100	6	analysis	analysis	NOUN
fbem-4348	100	7	procedures	procedure	NOUN
fbem-4348	100	8	to	to	PART
fbem-4348	100	9	identify	identify	VERB
fbem-4348	100	10	related	related	ADJ
fbem-4348	100	11	party	party	NOUN
fbem-4348	100	12	fund	fund	NOUN
fbem-4348	100	13	occupation	occupation	NOUN
fbem-4348	100	14	problems	problem	NOUN
fbem-4348	100	15	that	that	PRON
fbem-4348	100	16	are	be	AUX
fbem-4348	100	17	difficult	difficult	ADJ
fbem-4348	100	18	to	to	PART
fbem-4348	100	19	identify	identify	VERB
fbem-4348	100	20	during	during	ADP
fbem-4348	100	21	routine	routine	ADJ
fbem-4348	100	22	audits	audit	NOUN
fbem-4348	100	23	,	,	PUNCT
fbem-4348	100	24	and	and	CCONJ
fbem-4348	100	25	prevent	prevent	VERB
fbem-4348	100	26	relevant	relevant	ADJ
fbem-4348	100	27	audit	audit	NOUN
fbem-4348	100	28	risks	risk	NOUN
fbem-4348	100	29	.	.	PUNCT
fbem-4348	101	1	5.3	5.3	NUM
fbem-4348	101	2	.	.	PUNCT
fbem-4348	101	3	improve	improve	VERB
fbem-4348	101	4	the	the	DET
fbem-4348	101	5	ability	ability	NOUN
fbem-4348	101	6	of	of	ADP
fbem-4348	101	7	certified	certify	VERB
fbem-4348	101	8	public	public	ADJ
fbem-4348	101	9	accountants	accountant	NOUN
fbem-4348	101	10	1	1	NUM
fbem-4348	101	11	.	.	PUNCT
fbem-4348	101	12	improve	improve	VERB
fbem-4348	101	13	the	the	DET
fbem-4348	101	14	ability	ability	NOUN
fbem-4348	101	15	of	of	ADP
fbem-4348	101	16	auditors	auditor	NOUN
fbem-4348	101	17	to	to	PART
fbem-4348	101	18	identify	identify	VERB
fbem-4348	101	19	related	related	ADJ
fbem-4348	101	20	parties	party	NOUN
fbem-4348	101	21	the	the	DET
fbem-4348	101	22	analysis	analysis	NOUN
fbem-4348	101	23	of	of	ADP
fbem-4348	101	24	the	the	DET
fbem-4348	101	25	audit	audit	NOUN
fbem-4348	101	26	failure	failure	NOUN
fbem-4348	101	27	cases	case	NOUN
fbem-4348	101	28	of	of	ADP
fbem-4348	101	29	ruihua	ruihua	NOUN
fbem-4348	101	30	law	law	NOUN
fbem-4348	101	31	firm	firm	NOUN
fbem-4348	101	32	shows	show	VERB
fbem-4348	101	33	that	that	SCONJ
fbem-4348	101	34	auditors	auditor	NOUN
fbem-4348	101	35	can	can	AUX
fbem-4348	101	36	better	well	ADV
fbem-4348	101	37	determine	determine	VERB
fbem-4348	101	38	the	the	DET
fbem-4348	101	39	related	related	ADJ
fbem-4348	101	40	party	party	NOUN
fbem-4348	101	41	funds	fund	NOUN
fbem-4348	101	42	of	of	ADP
fbem-4348	101	43	the	the	DET
fbem-4348	101	44	audited	audit	VERB
fbem-4348	101	45	entity	entity	NOUN
fbem-4348	101	46	when	when	SCONJ
fbem-4348	101	47	they	they	PRON
fbem-4348	101	48	fully	fully	ADV
fbem-4348	101	49	grasp	grasp	VERB
fbem-4348	101	50	the	the	DET
fbem-4348	101	51	existence	existence	NOUN
fbem-4348	101	52	of	of	ADP
fbem-4348	101	53	related	related	ADJ
fbem-4348	101	54	parties	party	NOUN
fbem-4348	101	55	of	of	ADP
fbem-4348	101	56	the	the	DET
fbem-4348	101	57	audited	audit	VERB
fbem-4348	101	58	entity	entity	NOUN
fbem-4348	101	59	.	.	PUNCT
fbem-4348	102	1	since	since	SCONJ
fbem-4348	102	2	the	the	DET
fbem-4348	102	3	audited	audit	VERB
fbem-4348	102	4	entity	entity	NOUN
fbem-4348	102	5	deliberately	deliberately	ADV
fbem-4348	102	6	conceals	conceal	VERB
fbem-4348	102	7	the	the	DET
fbem-4348	102	8	funds	fund	NOUN
fbem-4348	102	9	of	of	ADP
fbem-4348	102	10	related	related	ADJ
fbem-4348	102	11	parties	party	NOUN
fbem-4348	102	12	,	,	PUNCT
fbem-4348	102	13	the	the	DET
fbem-4348	102	14	audit	audit	NOUN
fbem-4348	102	15	is	be	AUX
fbem-4348	102	16	more	more	ADV
fbem-4348	102	17	difficult	difficult	ADJ
fbem-4348	102	18	,	,	PUNCT
fbem-4348	102	19	and	and	CCONJ
fbem-4348	102	20	the	the	DET
fbem-4348	102	21	auditor	auditor	NOUN
fbem-4348	102	22	should	should	AUX
fbem-4348	102	23	not	not	PART
fbem-4348	102	24	only	only	ADV
fbem-4348	102	25	limit	limit	VERB
fbem-4348	102	26	the	the	DET
fbem-4348	102	27	internal	internal	ADJ
fbem-4348	102	28	information	information	NOUN
fbem-4348	102	29	provided	provide	VERB
fbem-4348	102	30	by	by	ADP
fbem-4348	102	31	the	the	DET
fbem-4348	102	32	audited	audit	VERB
fbem-4348	102	33	entity	entity	NOUN
fbem-4348	102	34	,	,	PUNCT
fbem-4348	102	35	but	but	CCONJ
fbem-4348	102	36	also	also	ADV
fbem-4348	102	37	obtain	obtain	VERB
fbem-4348	102	38	other	other	ADJ
fbem-4348	102	39	audit	audit	NOUN
fbem-4348	102	40	evidence	evidence	NOUN
fbem-4348	102	41	to	to	PART
fbem-4348	102	42	gain	gain	VERB
fbem-4348	102	43	an	an	DET
fbem-4348	102	44	in	in	ADP
fbem-4348	102	45	-	-	PUNCT
fbem-4348	102	46	depth	depth	NOUN
fbem-4348	102	47	understanding	understanding	NOUN
fbem-4348	102	48	of	of	ADP
fbem-4348	102	49	the	the	DET
fbem-4348	102	50	actual	actual	ADJ
fbem-4348	102	51	situation	situation	NOUN
fbem-4348	102	52	.	.	PUNCT
fbem-4348	103	1	secondly	secondly	ADV
fbem-4348	103	2	,	,	PUNCT
fbem-4348	103	3	for	for	ADP
fbem-4348	103	4	the	the	DET
fbem-4348	103	5	audit	audit	NOUN
fbem-4348	103	6	of	of	ADP
fbem-4348	103	7	the	the	DET
fbem-4348	103	8	occupation	occupation	NOUN
fbem-4348	103	9	of	of	ADP
fbem-4348	103	10	funds	fund	NOUN
fbem-4348	103	11	by	by	ADP
fbem-4348	103	12	related	related	ADJ
fbem-4348	103	13	parties	party	NOUN
fbem-4348	103	14	,	,	PUNCT
fbem-4348	103	15	auditors	auditor	NOUN
fbem-4348	103	16	must	must	AUX
fbem-4348	103	17	not	not	PART
fbem-4348	103	18	only	only	ADV
fbem-4348	103	19	have	have	VERB
fbem-4348	103	20	rich	rich	ADJ
fbem-4348	103	21	work	work	NOUN
fbem-4348	103	22	experience	experience	NOUN
fbem-4348	103	23	,	,	PUNCT
fbem-4348	103	24	but	but	CCONJ
fbem-4348	103	25	also	also	ADV
fbem-4348	103	26	have	have	VERB
fbem-4348	103	27	the	the	DET
fbem-4348	103	28	ability	ability	NOUN
fbem-4348	103	29	to	to	PART
fbem-4348	103	30	be	be	AUX
fbem-4348	103	31	flexible	flexible	ADJ
fbem-4348	103	32	and	and	CCONJ
fbem-4348	103	33	judge	judge	VERB
fbem-4348	103	34	the	the	DET
fbem-4348	103	35	situation	situation	NOUN
fbem-4348	103	36	.	.	PUNCT
fbem-4348	104	1	certified	certify	VERB
fbem-4348	104	2	public	public	ADJ
fbem-4348	104	3	accountants	accountant	NOUN
fbem-4348	104	4	can	can	AUX
fbem-4348	104	5	improve	improve	VERB
fbem-4348	104	6	their	their	PRON
fbem-4348	104	7	ability	ability	NOUN
fbem-4348	104	8	to	to	PART
fbem-4348	104	9	identify	identify	VERB
fbem-4348	104	10	related	related	ADJ
fbem-4348	104	11	parties	party	NOUN
fbem-4348	104	12	by	by	ADP
fbem-4348	104	13	participating	participate	VERB
fbem-4348	104	14	in	in	ADP
fbem-4348	104	15	specific	specific	ADJ
fbem-4348	104	16	training	training	NOUN
fbem-4348	104	17	,	,	PUNCT
fbem-4348	104	18	learn	learn	VERB
fbem-4348	104	19	methods	method	NOUN
fbem-4348	104	20	to	to	PART
fbem-4348	104	21	effectively	effectively	ADV
fbem-4348	104	22	identify	identify	VERB
fbem-4348	104	23	the	the	DET
fbem-4348	104	24	capital	capital	NOUN
fbem-4348	104	25	occupation	occupation	NOUN
fbem-4348	104	26	of	of	ADP
fbem-4348	104	27	related	related	ADJ
fbem-4348	104	28	parties	party	NOUN
fbem-4348	104	29	,	,	PUNCT
fbem-4348	104	30	and	and	CCONJ
fbem-4348	104	31	summarize	summarize	VERB
fbem-4348	104	32	the	the	DET
fbem-4348	104	33	experience	experience	NOUN
fbem-4348	104	34	of	of	ADP
fbem-4348	104	35	identifying	identify	VERB
fbem-4348	104	36	the	the	DET
fbem-4348	104	37	capital	capital	NOUN
fbem-4348	104	38	occupation	occupation	NOUN
fbem-4348	104	39	of	of	ADP
fbem-4348	104	40	related	related	ADJ
fbem-4348	104	41	parties	party	NOUN
fbem-4348	104	42	in	in	ADP
fbem-4348	104	43	combination	combination	NOUN
fbem-4348	104	44	with	with	ADP
fbem-4348	104	45	actual	actual	ADJ
fbem-4348	104	46	conditions	condition	NOUN
fbem-4348	104	47	.	.	PUNCT
fbem-4348	105	1	2	2	X
fbem-4348	105	2	.	.	X
fbem-4348	105	3	improve	improve	VERB
fbem-4348	105	4	the	the	DET
fbem-4348	105	5	professional	professional	ADJ
fbem-4348	105	6	knowledge	knowledge	NOUN
fbem-4348	105	7	system	system	NOUN
fbem-4348	105	8	of	of	ADP
fbem-4348	105	9	auditors	auditor	NOUN
fbem-4348	105	10	certified	certify	VERB
fbem-4348	105	11	public	public	ADJ
fbem-4348	105	12	accountants	accountant	NOUN
fbem-4348	105	13	must	must	AUX
fbem-4348	105	14	not	not	PART
fbem-4348	105	15	only	only	ADV
fbem-4348	105	16	have	have	VERB
fbem-4348	105	17	a	a	DET
fbem-4348	105	18	certain	certain	ADJ
fbem-4348	105	19	theoretical	theoretical	ADJ
fbem-4348	105	20	foundation	foundation	NOUN
fbem-4348	105	21	,	,	PUNCT
fbem-4348	105	22	but	but	CCONJ
fbem-4348	105	23	also	also	ADV
fbem-4348	105	24	have	have	VERB
fbem-4348	105	25	certain	certain	ADJ
fbem-4348	105	26	professional	professional	ADJ
fbem-4348	105	27	qualities	quality	NOUN
fbem-4348	105	28	.	.	PUNCT
fbem-4348	106	1	in	in	ADP
fbem-4348	106	2	particular	particular	ADJ
fbem-4348	106	3	,	,	PUNCT
fbem-4348	106	4	the	the	DET
fbem-4348	106	5	audited	audit	VERB
fbem-4348	106	6	entity	entity	NOUN
fbem-4348	106	7	deliberately	deliberately	ADV
fbem-4348	106	8	conceals	conceal	VERB
fbem-4348	106	9	the	the	DET
fbem-4348	106	10	illegal	illegal	ADJ
fbem-4348	106	11	appropriation	appropriation	NOUN
fbem-4348	106	12	of	of	ADP
fbem-4348	106	13	funds	fund	NOUN
fbem-4348	106	14	by	by	ADP
fbem-4348	106	15	related	related	ADJ
fbem-4348	106	16	parties	party	NOUN
fbem-4348	106	17	,	,	PUNCT
fbem-4348	106	18	coupled	couple	VERB
fbem-4348	106	19	with	with	ADP
fbem-4348	106	20	the	the	DET
fbem-4348	106	21	variety	variety	NOUN
fbem-4348	106	22	of	of	ADP
fbem-4348	106	23	means	mean	NOUN
fbem-4348	106	24	,	,	PUNCT
fbem-4348	106	25	which	which	PRON
fbem-4348	106	26	increases	increase	VERB
fbem-4348	106	27	the	the	DET
fbem-4348	106	28	barriers	barrier	NOUN
fbem-4348	106	29	for	for	ADP
fbem-4348	106	30	auditors	auditor	NOUN
fbem-4348	106	31	to	to	PART
fbem-4348	106	32	discover	discover	VERB
fbem-4348	106	33	fraud	fraud	NOUN
fbem-4348	106	34	by	by	ADP
fbem-4348	106	35	the	the	DET
fbem-4348	106	36	audited	audit	VERB
fbem-4348	106	37	unit	unit	NOUN
fbem-4348	106	38	.	.	PUNCT
fbem-4348	107	1	before	before	ADP
fbem-4348	107	2	submitting	submit	VERB
fbem-4348	107	3	the	the	DET
fbem-4348	107	4	audit	audit	NOUN
fbem-4348	107	5	opinion	opinion	NOUN
fbem-4348	107	6	,	,	PUNCT
fbem-4348	107	7	the	the	DET
fbem-4348	107	8	project	project	NOUN
fbem-4348	107	9	team	team	NOUN
fbem-4348	107	10	should	should	AUX
fbem-4348	107	11	conduct	conduct	VERB
fbem-4348	107	12	full	full	ADJ
fbem-4348	107	13	discussion	discussion	NOUN
fbem-4348	107	14	,	,	PUNCT
fbem-4348	107	15	always	always	ADV
fbem-4348	107	16	maintain	maintain	VERB
fbem-4348	107	17	prudence	prudence	NOUN
fbem-4348	107	18	,	,	PUNCT
fbem-4348	107	19	and	and	CCONJ
fbem-4348	107	20	comprehensively	comprehensively	ADV
fbem-4348	107	21	consider	consider	VERB
fbem-4348	107	22	whether	whether	SCONJ
fbem-4348	107	23	the	the	DET
fbem-4348	107	24	submitted	submit	VERB
fbem-4348	107	25	report	report	NOUN
fbem-4348	107	26	is	be	AUX
fbem-4348	107	27	appropriate	appropriate	ADJ
fbem-4348	107	28	,	,	PUNCT
fbem-4348	107	29	whether	whether	SCONJ
fbem-4348	107	30	it	it	PRON
fbem-4348	107	31	meets	meet	VERB
fbem-4348	107	32	the	the	DET
fbem-4348	107	33	audit	audit	NOUN
fbem-4348	107	34	results	result	NOUN
fbem-4348	107	35	,	,	PUNCT
fbem-4348	107	36	whether	whether	SCONJ
fbem-4348	107	37	the	the	DET
fbem-4348	107	38	audit	audit	NOUN
fbem-4348	107	39	evidence	evidence	NOUN
fbem-4348	107	40	is	be	AUX
fbem-4348	107	41	true	true	ADJ
fbem-4348	107	42	,	,	PUNCT
fbem-4348	107	43	and	and	CCONJ
fbem-4348	107	44	whether	whether	SCONJ
fbem-4348	107	45	it	it	PRON
fbem-4348	107	46	is	be	AUX
fbem-4348	107	47	in	in	ADP
fbem-4348	107	48	line	line	NOUN
fbem-4348	107	49	with	with	ADP
fbem-4348	107	50	the	the	DET
fbem-4348	107	51	development	development	NOUN
fbem-4348	107	52	trend	trend	NOUN
fbem-4348	107	53	of	of	ADP
fbem-4348	107	54	the	the	DET
fbem-4348	107	55	industry	industry	NOUN
fbem-4348	107	56	,	,	PUNCT
fbem-4348	107	57	so	so	SCONJ
fbem-4348	107	58	as	as	SCONJ
fbem-4348	107	59	to	to	PART
fbem-4348	107	60	improve	improve	VERB
fbem-4348	107	61	the	the	DET
fbem-4348	107	62	quality	quality	NOUN
fbem-4348	107	63	of	of	ADP
fbem-4348	107	64	the	the	DET
fbem-4348	107	65	audit	audit	NOUN
fbem-4348	107	66	opinion	opinion	NOUN
fbem-4348	107	67	.	.	PUNCT
fbem-4348	108	1	3	3	X
fbem-4348	108	2	.	.	X
fbem-4348	108	3	improve	improve	VERB
fbem-4348	108	4	the	the	DET
fbem-4348	108	5	professional	professional	ADJ
fbem-4348	108	6	ethics	ethic	NOUN
fbem-4348	108	7	of	of	ADP
fbem-4348	108	8	auditors	auditor	NOUN
fbem-4348	108	9	the	the	DET
fbem-4348	108	10	key	key	NOUN
fbem-4348	108	11	to	to	ADP
fbem-4348	108	12	ensuring	ensure	VERB
fbem-4348	108	13	audit	audit	NOUN
fbem-4348	108	14	quality	quality	NOUN
fbem-4348	108	15	is	be	AUX
fbem-4348	108	16	to	to	PART
fbem-4348	108	17	ensure	ensure	VERB
fbem-4348	108	18	that	that	SCONJ
fbem-4348	108	19	the	the	DET
fbem-4348	108	20	cpa	cpa	NOUN
fbem-4348	108	21	performs	perform	VERB
fbem-4348	108	22	its	its	PRON
fbem-4348	108	23	own	own	ADJ
fbem-4348	108	24	level	level	NOUN
fbem-4348	108	25	of	of	ADP
fbem-4348	108	26	professional	professional	ADJ
fbem-4348	108	27	ethics	ethic	NOUN
fbem-4348	108	28	.	.	PUNCT
fbem-4348	109	1	during	during	ADP
fbem-4348	109	2	the	the	DET
fbem-4348	109	3	audit	audit	NOUN
fbem-4348	109	4	process	process	NOUN
fbem-4348	109	5	,	,	PUNCT
fbem-4348	109	6	auditors	auditor	NOUN
fbem-4348	109	7	may	may	AUX
fbem-4348	109	8	be	be	AUX
fbem-4348	109	9	pressured	pressure	VERB
fbem-4348	109	10	by	by	ADP
fbem-4348	109	11	all	all	DET
fbem-4348	109	12	parties	party	NOUN
fbem-4348	109	13	and	and	CCONJ
fbem-4348	109	14	may	may	AUX
fbem-4348	109	15	even	even	ADV
fbem-4348	109	16	face	face	VERB
fbem-4348	109	17	temptations	temptation	NOUN
fbem-4348	109	18	to	to	PART
fbem-4348	109	19	assist	assist	VERB
fbem-4348	109	20	in	in	ADP
fbem-4348	109	21	concealing	conceal	VERB
fbem-4348	109	22	fraud	fraud	NOUN
fbem-4348	109	23	and	and	CCONJ
fbem-4348	109	24	issuing	issue	VERB
fbem-4348	109	25	inappropriate	inappropriate	ADJ
fbem-4348	109	26	audit	audit	NOUN
fbem-4348	109	27	opinions	opinion	NOUN
fbem-4348	109	28	.	.	PUNCT
fbem-4348	110	1	auditors	auditor	NOUN
fbem-4348	110	2	should	should	AUX
fbem-4348	110	3	be	be	AUX
fbem-4348	110	4	vigilant	vigilant	ADJ
fbem-4348	110	5	throughout	throughout	ADP
fbem-4348	110	6	the	the	DET
fbem-4348	110	7	audit	audit	NOUN
fbem-4348	110	8	process	process	NOUN
fbem-4348	110	9	,	,	PUNCT
fbem-4348	110	10	take	take	VERB
fbem-4348	110	11	it	it	PRON
fbem-4348	110	12	seriously	seriously	ADV
fbem-4348	110	13	and	and	CCONJ
fbem-4348	110	14	strictly	strictly	ADV
fbem-4348	110	15	abide	abide	VERB
fbem-4348	110	16	by	by	ADP
fbem-4348	110	17	professional	professional	ADJ
fbem-4348	110	18	ethics	ethic	NOUN
fbem-4348	110	19	.	.	PUNCT
fbem-4348	111	1	in	in	ADP
fbem-4348	111	2	addition	addition	NOUN
fbem-4348	111	3	,	,	PUNCT
fbem-4348	111	4	accounting	accounting	NOUN
fbem-4348	111	5	firms	firm	NOUN
fbem-4348	111	6	should	should	AUX
fbem-4348	111	7	assume	assume	VERB
fbem-4348	111	8	the	the	DET
fbem-4348	111	9	responsibility	responsibility	NOUN
fbem-4348	111	10	of	of	ADP
fbem-4348	111	11	improving	improve	VERB
fbem-4348	111	12	the	the	DET
fbem-4348	111	13	professional	professional	ADJ
fbem-4348	111	14	ethics	ethic	NOUN
fbem-4348	111	15	of	of	ADP
fbem-4348	111	16	auditors	auditor	NOUN
fbem-4348	111	17	and	and	CCONJ
fbem-4348	111	18	improve	improve	VERB
fbem-4348	111	19	the	the	DET
fbem-4348	111	20	professional	professional	ADJ
fbem-4348	111	21	ethics	ethic	NOUN
fbem-4348	111	22	of	of	ADP
fbem-4348	111	23	auditors	auditor	NOUN
fbem-4348	111	24	through	through	ADP
fbem-4348	111	25	training	training	NOUN
fbem-4348	111	26	,	,	PUNCT
fbem-4348	111	27	experience	experience	NOUN
fbem-4348	111	28	exchange	exchange	NOUN
fbem-4348	111	29	,	,	PUNCT
fbem-4348	111	30	case	case	VERB
fbem-4348	111	31	analysis	analysis	NOUN
fbem-4348	111	32	and	and	CCONJ
fbem-4348	111	33	other	other	ADJ
fbem-4348	111	34	forms	form	NOUN
fbem-4348	111	35	.	.	PUNCT
fbem-4348	112	1	5.4	5.4	NUM
fbem-4348	112	2	.	.	PUNCT
fbem-4348	113	1	strengthen	strengthen	VERB
fbem-4348	113	2	the	the	DET
fbem-4348	113	3	internal	internal	ADJ
fbem-4348	113	4	management	management	NOUN
fbem-4348	113	5	of	of	ADP
fbem-4348	113	6	accounting	accounting	NOUN
fbem-4348	113	7	firms	firm	NOUN
fbem-4348	113	8	1	1	NUM
fbem-4348	113	9	.	.	X
fbem-4348	113	10	develop	develop	VERB
fbem-4348	113	11	a	a	DET
fbem-4348	113	12	detailed	detailed	ADJ
fbem-4348	113	13	audit	audit	NOUN
fbem-4348	113	14	plan	plan	NOUN
fbem-4348	113	15	for	for	SCONJ
fbem-4348	113	16	each	each	DET
fbem-4348	113	17	stage	stage	NOUN
fbem-4348	113	18	accounting	accounting	NOUN
fbem-4348	113	19	firms	firm	NOUN
fbem-4348	113	20	shall	shall	AUX
fbem-4348	113	21	,	,	PUNCT
fbem-4348	113	22	based	base	VERB
fbem-4348	113	23	on	on	ADP
fbem-4348	113	24	the	the	DET
fbem-4348	113	25	audit	audit	NOUN
fbem-4348	113	26	risks	risk	NOUN
fbem-4348	113	27	identified	identify	VERB
fbem-4348	113	28	as	as	ADP
fbem-4348	113	29	possible	possible	ADJ
fbem-4348	113	30	appropriation	appropriation	NOUN
fbem-4348	113	31	of	of	ADP
fbem-4348	113	32	related	related	ADJ
fbem-4348	113	33	parties	party	NOUN
fbem-4348	113	34	'	'	PART
fbem-4348	113	35	funds	fund	NOUN
fbem-4348	113	36	,	,	PUNCT
fbem-4348	113	37	formulate	formulate	VERB
fbem-4348	113	38	reasonable	reasonable	ADJ
fbem-4348	113	39	and	and	CCONJ
fbem-4348	113	40	effective	effective	ADJ
fbem-4348	113	41	audit	audit	NOUN
fbem-4348	113	42	plans	plan	NOUN
fbem-4348	113	43	at	at	ADP
fbem-4348	113	44	each	each	DET
fbem-4348	113	45	stage	stage	NOUN
fbem-4348	113	46	to	to	PART
fbem-4348	113	47	avoid	avoid	VERB
fbem-4348	113	48	the	the	DET
fbem-4348	113	49	occurrence	occurrence	NOUN
fbem-4348	113	50	of	of	ADP
fbem-4348	113	51	audit	audit	NOUN
fbem-4348	113	52	failures	failure	NOUN
fbem-4348	113	53	.	.	PUNCT
fbem-4348	114	1	it	it	PRON
fbem-4348	114	2	is	be	AUX
fbem-4348	114	3	necessary	necessary	ADJ
fbem-4348	114	4	to	to	PART
fbem-4348	114	5	deeply	deeply	ADV
fbem-4348	114	6	understand	understand	VERB
fbem-4348	114	7	the	the	DET
fbem-4348	114	8	shareholding	shareholding	NOUN
fbem-4348	114	9	structure	structure	NOUN
fbem-4348	114	10	of	of	ADP
fbem-4348	114	11	the	the	DET
fbem-4348	114	12	audited	audit	VERB
fbem-4348	114	13	entity	entity	NOUN
fbem-4348	114	14	and	and	CCONJ
fbem-4348	114	15	the	the	DET
fbem-4348	114	16	relationship	relationship	NOUN
fbem-4348	114	17	between	between	ADP
fbem-4348	114	18	the	the	DET
fbem-4348	114	19	management	management	NOUN
fbem-4348	114	20	governance	governance	NOUN
fbem-4348	114	21	layer	layer	NOUN
fbem-4348	114	22	,	,	PUNCT
fbem-4348	114	23	focusing	focus	VERB
fbem-4348	114	24	on	on	ADP
fbem-4348	114	25	understanding	understand	VERB
fbem-4348	114	26	the	the	DET
fbem-4348	114	27	counterparties	counterpartie	NOUN
fbem-4348	114	28	with	with	ADP
fbem-4348	114	29	large	large	ADJ
fbem-4348	114	30	transactions	transaction	NOUN
fbem-4348	114	31	with	with	ADP
fbem-4348	114	32	the	the	DET
fbem-4348	114	33	audited	audited	ADJ
fbem-4348	114	34	entity	entity	NOUN
fbem-4348	114	35	.	.	PUNCT
fbem-4348	115	1	strengthen	strengthen	VERB
fbem-4348	115	2	the	the	DET
fbem-4348	115	3	review	review	NOUN
fbem-4348	115	4	of	of	ADP
fbem-4348	115	5	acceptances	acceptance	NOUN
fbem-4348	115	6	and	and	CCONJ
fbem-4348	115	7	guarantees	guarantee	NOUN
fbem-4348	115	8	of	of	ADP
fbem-4348	115	9	large	large	ADJ
fbem-4348	115	10	notes	note	NOUN
fbem-4348	115	11	to	to	PART
fbem-4348	115	12	verify	verify	VERB
fbem-4348	115	13	whether	whether	SCONJ
fbem-4348	115	14	there	there	PRON
fbem-4348	115	15	is	be	VERB
fbem-4348	115	16	a	a	DET
fbem-4348	115	17	relationship	relationship	NOUN
fbem-4348	115	18	between	between	ADP
fbem-4348	115	19	them	they	PRON
fbem-4348	115	20	.	.	PUNCT
fbem-4348	116	1	2	2	X
fbem-4348	116	2	.	.	X
fbem-4348	116	3	pay	pay	VERB
fbem-4348	116	4	attention	attention	NOUN
fbem-4348	116	5	to	to	ADP
fbem-4348	116	6	the	the	DET
fbem-4348	116	7	overall	overall	ADJ
fbem-4348	116	8	analysis	analysis	NOUN
fbem-4348	116	9	and	and	CCONJ
fbem-4348	116	10	review	review	NOUN
fbem-4348	116	11	of	of	ADP
fbem-4348	116	12	the	the	DET
fbem-4348	116	13	capital	capital	NOUN
fbem-4348	116	14	occupation	occupation	NOUN
fbem-4348	116	15	of	of	ADP
fbem-4348	116	16	related	related	ADJ
fbem-4348	116	17	parties	party	NOUN
fbem-4348	116	18	5	5	NUM
fbem-4348	116	19	the	the	DET
fbem-4348	116	20	overall	overall	ADJ
fbem-4348	116	21	analysis	analysis	NOUN
fbem-4348	116	22	and	and	CCONJ
fbem-4348	116	23	review	review	NOUN
fbem-4348	116	24	procedure	procedure	NOUN
fbem-4348	116	25	is	be	AUX
fbem-4348	116	26	an	an	DET
fbem-4348	116	27	important	important	ADJ
fbem-4348	116	28	part	part	NOUN
fbem-4348	116	29	of	of	ADP
fbem-4348	116	30	identifying	identify	VERB
fbem-4348	116	31	abnormal	abnormal	ADJ
fbem-4348	116	32	fluctuations	fluctuation	NOUN
fbem-4348	116	33	in	in	ADP
fbem-4348	116	34	financial	financial	ADJ
fbem-4348	116	35	statement	statement	NOUN
fbem-4348	116	36	items	item	NOUN
fbem-4348	116	37	,	,	PUNCT
fbem-4348	116	38	continuously	continuously	ADV
fbem-4348	116	39	reviewing	review	VERB
fbem-4348	116	40	through	through	ADP
fbem-4348	116	41	dynamic	dynamic	ADJ
fbem-4348	116	42	updates	update	NOUN
fbem-4348	116	43	,	,	PUNCT
fbem-4348	116	44	and	and	CCONJ
fbem-4348	116	45	discovering	discover	VERB
fbem-4348	116	46	loopholes	loophole	NOUN
fbem-4348	116	47	in	in	ADP
fbem-4348	116	48	the	the	DET
fbem-4348	116	49	audit	audit	NOUN
fbem-4348	116	50	plan	plan	NOUN
fbem-4348	116	51	in	in	ADP
fbem-4348	116	52	a	a	DET
fbem-4348	116	53	timely	timely	ADJ
fbem-4348	116	54	manner	manner	NOUN
fbem-4348	116	55	.	.	PUNCT
fbem-4348	117	1	therefore	therefore	ADV
fbem-4348	117	2	,	,	PUNCT
fbem-4348	117	3	the	the	DET
fbem-4348	117	4	firm	firm	NOUN
fbem-4348	117	5	should	should	AUX
fbem-4348	117	6	pay	pay	VERB
fbem-4348	117	7	enough	enough	ADJ
fbem-4348	117	8	attention	attention	NOUN
fbem-4348	117	9	to	to	ADP
fbem-4348	117	10	the	the	DET
fbem-4348	117	11	review	review	NOUN
fbem-4348	117	12	of	of	ADP
fbem-4348	117	13	the	the	DET
fbem-4348	117	14	working	work	VERB
fbem-4348	117	15	papers	paper	NOUN
fbem-4348	117	16	related	relate	VERB
fbem-4348	117	17	to	to	ADP
fbem-4348	117	18	the	the	DET
fbem-4348	117	19	occupation	occupation	NOUN
fbem-4348	117	20	of	of	ADP
fbem-4348	117	21	funds	fund	NOUN
fbem-4348	117	22	by	by	ADP
fbem-4348	117	23	related	related	ADJ
fbem-4348	117	24	parties	party	NOUN
fbem-4348	117	25	.	.	PUNCT
fbem-4348	118	1	in	in	ADP
fbem-4348	118	2	the	the	DET
fbem-4348	118	3	process	process	NOUN
fbem-4348	118	4	of	of	ADP
fbem-4348	118	5	analysis	analysis	NOUN
fbem-4348	118	6	,	,	PUNCT
fbem-4348	118	7	new	new	ADJ
fbem-4348	118	8	audit	audit	NOUN
fbem-4348	118	9	evidence	evidence	NOUN
fbem-4348	118	10	or	or	CCONJ
fbem-4348	118	11	neglected	neglect	VERB
fbem-4348	118	12	information	information	NOUN
fbem-4348	118	13	is	be	AUX
fbem-4348	118	14	found	find	VERB
fbem-4348	118	15	,	,	PUNCT
fbem-4348	118	16	and	and	CCONJ
fbem-4348	118	17	deficiencies	deficiency	NOUN
fbem-4348	118	18	in	in	ADP
fbem-4348	118	19	previous	previous	ADJ
fbem-4348	118	20	audit	audit	NOUN
fbem-4348	118	21	work	work	NOUN
fbem-4348	118	22	should	should	AUX
fbem-4348	118	23	be	be	AUX
fbem-4348	118	24	corrected	correct	VERB
fbem-4348	118	25	.	.	PUNCT
fbem-4348	119	1	3	3	X
fbem-4348	119	2	.	.	X
fbem-4348	119	3	improve	improve	VERB
fbem-4348	119	4	business	business	NOUN
fbem-4348	119	5	quality	quality	NOUN
fbem-4348	119	6	control	control	NOUN
fbem-4348	119	7	system	system	NOUN
fbem-4348	119	8	a	a	DET
fbem-4348	119	9	sound	sound	NOUN
fbem-4348	119	10	and	and	CCONJ
fbem-4348	119	11	well	well	ADV
fbem-4348	119	12	-	-	PUNCT
fbem-4348	119	13	implemented	implement	VERB
fbem-4348	119	14	quality	quality	NOUN
fbem-4348	119	15	control	control	NOUN
fbem-4348	119	16	system	system	NOUN
fbem-4348	119	17	can	can	AUX
fbem-4348	119	18	restrain	restrain	VERB
fbem-4348	119	19	the	the	DET
fbem-4348	119	20	subjective	subjective	ADJ
fbem-4348	119	21	behavior	behavior	NOUN
fbem-4348	119	22	of	of	ADP
fbem-4348	119	23	auditors	auditor	NOUN
fbem-4348	119	24	,	,	PUNCT
fbem-4348	119	25	ensure	ensure	VERB
fbem-4348	119	26	the	the	DET
fbem-4348	119	27	quality	quality	NOUN
fbem-4348	119	28	of	of	ADP
fbem-4348	119	29	practice	practice	NOUN
fbem-4348	119	30	,	,	PUNCT
fbem-4348	119	31	and	and	CCONJ
fbem-4348	119	32	avoid	avoid	VERB
fbem-4348	119	33	auditors	auditor	NOUN
fbem-4348	119	34	from	from	ADP
fbem-4348	119	35	issuing	issue	VERB
fbem-4348	119	36	unfair	unfair	ADJ
fbem-4348	119	37	audit	audit	NOUN
fbem-4348	119	38	opinions	opinion	NOUN
fbem-4348	119	39	in	in	ADP
fbem-4348	119	40	violation	violation	NOUN
fbem-4348	119	41	of	of	ADP
fbem-4348	119	42	auditing	auditing	NOUN
fbem-4348	119	43	standards	standard	NOUN
fbem-4348	119	44	.	.	PUNCT
fbem-4348	120	1	accounting	accounting	NOUN
fbem-4348	120	2	firms	firm	NOUN
fbem-4348	120	3	must	must	AUX
fbem-4348	120	4	strengthen	strengthen	VERB
fbem-4348	120	5	the	the	DET
fbem-4348	120	6	construction	construction	NOUN
fbem-4348	120	7	of	of	ADP
fbem-4348	120	8	business	business	NOUN
fbem-4348	120	9	quality	quality	NOUN
fbem-4348	120	10	control	control	NOUN
fbem-4348	120	11	system	system	NOUN
fbem-4348	120	12	,	,	PUNCT
fbem-4348	120	13	ensure	ensure	VERB
fbem-4348	120	14	the	the	DET
fbem-4348	120	15	strict	strict	ADJ
fbem-4348	120	16	implementation	implementation	NOUN
fbem-4348	120	17	of	of	ADP
fbem-4348	120	18	business	business	NOUN
fbem-4348	120	19	control	control	NOUN
fbem-4348	120	20	system	system	NOUN
fbem-4348	120	21	,	,	PUNCT
fbem-4348	120	22	and	and	CCONJ
fbem-4348	120	23	ensure	ensure	VERB
fbem-4348	120	24	the	the	DET
fbem-4348	120	25	efficient	efficient	ADJ
fbem-4348	120	26	completion	completion	NOUN
fbem-4348	120	27	of	of	ADP
fbem-4348	120	28	audit	audit	NOUN
fbem-4348	120	29	work	work	NOUN
fbem-4348	120	30	.	.	PUNCT
fbem-4348	121	1	the	the	DET
fbem-4348	121	2	audit	audit	NOUN
fbem-4348	121	3	of	of	ADP
fbem-4348	121	4	related	related	ADJ
fbem-4348	121	5	party	party	NOUN
fbem-4348	121	6	capital	capital	NOUN
fbem-4348	121	7	occupation	occupation	NOUN
fbem-4348	121	8	is	be	AUX
fbem-4348	121	9	cumbersome	cumbersome	ADJ
fbem-4348	121	10	and	and	CCONJ
fbem-4348	121	11	complicated	complicated	ADJ
fbem-4348	121	12	,	,	PUNCT
fbem-4348	121	13	and	and	CCONJ
fbem-4348	121	14	accounting	accounting	NOUN
fbem-4348	121	15	firms	firm	NOUN
fbem-4348	121	16	must	must	AUX
fbem-4348	121	17	be	be	AUX
fbem-4348	121	18	down	down	ADV
fbem-4348	121	19	-	-	PUNCT
fbem-4348	121	20	to	to	ADP
fbem-4348	121	21	-	-	PUNCT
fbem-4348	121	22	earth	earth	NOUN
fbem-4348	121	23	in	in	ADP
fbem-4348	121	24	the	the	DET
fbem-4348	121	25	process	process	NOUN
fbem-4348	121	26	of	of	ADP
fbem-4348	121	27	business	business	NOUN
fbem-4348	121	28	quality	quality	NOUN
fbem-4348	121	29	control	control	NOUN
fbem-4348	121	30	,	,	PUNCT
fbem-4348	121	31	and	and	CCONJ
fbem-4348	121	32	can	can	AUX
fbem-4348	121	33	not	not	PART
fbem-4348	121	34	be	be	AUX
fbem-4348	121	35	perfunctory	perfunctory	ADJ
fbem-4348	121	36	in	in	ADP
fbem-4348	121	37	their	their	PRON
fbem-4348	121	38	responsibilities	responsibility	NOUN
fbem-4348	121	39	,	,	PUNCT
fbem-4348	121	40	and	and	CCONJ
fbem-4348	121	41	build	build	VERB
fbem-4348	121	42	a	a	DET
fbem-4348	121	43	sound	sound	ADJ
fbem-4348	121	44	business	business	NOUN
fbem-4348	121	45	quality	quality	NOUN
fbem-4348	121	46	control	control	NOUN
fbem-4348	121	47	system	system	NOUN
fbem-4348	121	48	.	.	PUNCT
fbem-4348	122	1	some	some	DET
fbem-4348	122	2	accounting	accounting	NOUN
fbem-4348	122	3	firms	firm	NOUN
fbem-4348	122	4	have	have	AUX
fbem-4348	122	5	reached	reach	VERB
fbem-4348	122	6	lower	low	ADJ
fbem-4348	122	7	fee	fee	NOUN
fbem-4348	122	8	agreements	agreement	NOUN
fbem-4348	122	9	in	in	ADP
fbem-4348	122	10	order	order	NOUN
fbem-4348	122	11	to	to	PART
fbem-4348	122	12	seize	seize	VERB
fbem-4348	122	13	market	market	NOUN
fbem-4348	122	14	share	share	NOUN
fbem-4348	122	15	,	,	PUNCT
fbem-4348	122	16	but	but	CCONJ
fbem-4348	122	17	the	the	DET
fbem-4348	122	18	undesirable	undesirable	ADJ
fbem-4348	122	19	consequence	consequence	NOUN
fbem-4348	122	20	is	be	AUX
fbem-4348	122	21	the	the	DET
fbem-4348	122	22	deterioration	deterioration	NOUN
fbem-4348	122	23	of	of	ADP
fbem-4348	122	24	audit	audit	NOUN
fbem-4348	122	25	quality	quality	NOUN
fbem-4348	122	26	.	.	PUNCT
fbem-4348	123	1	accounting	accounting	NOUN
fbem-4348	123	2	firms	firm	NOUN
fbem-4348	123	3	strictly	strictly	ADV
fbem-4348	123	4	control	control	VERB
fbem-4348	123	5	audit	audit	NOUN
fbem-4348	123	6	quality	quality	NOUN
fbem-4348	123	7	,	,	PUNCT
fbem-4348	123	8	abide	abide	NOUN
fbem-4348	123	9	by	by	ADP
fbem-4348	123	10	auditing	auditing	NOUN
fbem-4348	123	11	standards	standard	NOUN
fbem-4348	123	12	,	,	PUNCT
fbem-4348	123	13	and	and	CCONJ
fbem-4348	123	14	must	must	AUX
fbem-4348	123	15	not	not	PART
fbem-4348	123	16	change	change	VERB
fbem-4348	123	17	audit	audit	NOUN
fbem-4348	123	18	opinions	opinion	NOUN
fbem-4348	123	19	due	due	ADP
fbem-4348	123	20	to	to	ADP
fbem-4348	123	21	customer	customer	NOUN
fbem-4348	123	22	needs	need	NOUN
fbem-4348	123	23	.	.	PUNCT
fbem-4348	124	1	6	6	X
fbem-4348	124	2	.	.	X
fbem-4348	124	3	conclusion	conclusion	NOUN
fbem-4348	124	4	compared	compare	VERB
fbem-4348	124	5	with	with	ADP
fbem-4348	124	6	conventional	conventional	ADJ
fbem-4348	124	7	fraud	fraud	NOUN
fbem-4348	124	8	,	,	PUNCT
fbem-4348	124	9	related	relate	VERB
fbem-4348	124	10	party	party	NOUN
fbem-4348	124	11	fund	fund	NOUN
fbem-4348	124	12	occupation	occupation	NOUN
fbem-4348	124	13	fraud	fraud	NOUN
fbem-4348	124	14	is	be	AUX
fbem-4348	124	15	more	more	ADV
fbem-4348	124	16	concealed	conceal	VERB
fbem-4348	124	17	,	,	PUNCT
fbem-4348	124	18	and	and	CCONJ
fbem-4348	124	19	there	there	PRON
fbem-4348	124	20	are	be	VERB
fbem-4348	124	21	various	various	ADJ
fbem-4348	124	22	transaction	transaction	NOUN
fbem-4348	124	23	methods	method	NOUN
fbem-4348	124	24	,	,	PUNCT
fbem-4348	124	25	and	and	CCONJ
fbem-4348	124	26	the	the	DET
fbem-4348	124	27	audit	audit	NOUN
fbem-4348	124	28	methods	method	NOUN
fbem-4348	124	29	should	should	AUX
fbem-4348	124	30	also	also	ADV
fbem-4348	124	31	be	be	AUX
fbem-4348	124	32	optimized	optimize	VERB
fbem-4348	124	33	according	accord	VERB
fbem-4348	124	34	to	to	ADP
fbem-4348	124	35	the	the	DET
fbem-4348	124	36	characteristics	characteristic	NOUN
fbem-4348	124	37	of	of	ADP
fbem-4348	124	38	related	related	ADJ
fbem-4348	124	39	party	party	NOUN
fbem-4348	124	40	fund	fund	NOUN
fbem-4348	124	41	occupation	occupation	NOUN
fbem-4348	124	42	,	,	PUNCT
fbem-4348	124	43	and	and	CCONJ
fbem-4348	124	44	the	the	DET
fbem-4348	124	45	related	relate	VERB
fbem-4348	124	46	party	party	NOUN
fbem-4348	124	47	fund	fund	NOUN
fbem-4348	124	48	occupation	occupation	NOUN
fbem-4348	124	49	risk	risk	NOUN
fbem-4348	124	50	assessment	assessment	NOUN
fbem-4348	124	51	procedures	procedure	NOUN
fbem-4348	124	52	must	must	AUX
fbem-4348	124	53	be	be	AUX
fbem-4348	124	54	strictly	strictly	ADV
fbem-4348	124	55	implemented	implement	VERB
fbem-4348	124	56	.	.	PUNCT
fbem-4348	125	1	when	when	SCONJ
fbem-4348	125	2	the	the	DET
fbem-4348	125	3	company	company	NOUN
fbem-4348	125	4	's	's	PART
fbem-4348	125	5	internal	internal	ADJ
fbem-4348	125	6	control	control	NOUN
fbem-4348	125	7	fails	fail	VERB
fbem-4348	125	8	,	,	PUNCT
fbem-4348	125	9	it	it	PRON
fbem-4348	125	10	is	be	AUX
fbem-4348	125	11	difficult	difficult	ADJ
fbem-4348	125	12	for	for	SCONJ
fbem-4348	125	13	the	the	DET
fbem-4348	125	14	majority	majority	NOUN
fbem-4348	125	15	shareholder	shareholder	NOUN
fbem-4348	125	16	to	to	PART
fbem-4348	125	17	empty	empty	VERB
fbem-4348	125	18	the	the	DET
fbem-4348	125	19	company	company	NOUN
fbem-4348	125	20	's	's	PART
fbem-4348	125	21	operating	operating	NOUN
fbem-4348	125	22	funds	fund	NOUN
fbem-4348	125	23	out	out	ADP
fbem-4348	125	24	of	of	ADP
fbem-4348	125	25	profit	profit	NOUN
fbem-4348	125	26	behavior	behavior	NOUN
fbem-4348	125	27	,	,	PUNCT
fbem-4348	125	28	so	so	SCONJ
fbem-4348	125	29	in	in	ADP
fbem-4348	125	30	order	order	NOUN
fbem-4348	125	31	to	to	PART
fbem-4348	125	32	prevent	prevent	VERB
fbem-4348	125	33	the	the	DET
fbem-4348	125	34	major	major	ADJ
fbem-4348	125	35	shareholder	shareholder	NOUN
fbem-4348	125	36	from	from	ADP
fbem-4348	125	37	damaging	damage	VERB
fbem-4348	125	38	the	the	DET
fbem-4348	125	39	company	company	NOUN
fbem-4348	125	40	,	,	PUNCT
fbem-4348	125	41	the	the	DET
fbem-4348	125	42	company	company	NOUN
fbem-4348	125	43	should	should	AUX
fbem-4348	125	44	disclose	disclose	VERB
fbem-4348	125	45	the	the	DET
fbem-4348	125	46	information	information	NOUN
fbem-4348	125	47	in	in	ADP
fbem-4348	125	48	the	the	DET
fbem-4348	125	49	annual	annual	ADJ
fbem-4348	125	50	report	report	NOUN
fbem-4348	125	51	and	and	CCONJ
fbem-4348	125	52	ensure	ensure	VERB
fbem-4348	125	53	that	that	SCONJ
fbem-4348	125	54	the	the	DET
fbem-4348	125	55	internal	internal	ADJ
fbem-4348	125	56	control	control	NOUN
fbem-4348	125	57	system	system	NOUN
fbem-4348	125	58	operates	operate	VERB
fbem-4348	125	59	effectively	effectively	ADV
fbem-4348	125	60	.	.	PUNCT
fbem-4348	126	1	audit	audit	NOUN
fbem-4348	126	2	procedures	procedure	NOUN
fbem-4348	126	3	are	be	AUX
fbem-4348	126	4	difficult	difficult	ADJ
fbem-4348	126	5	to	to	PART
fbem-4348	126	6	identify	identify	VERB
fbem-4348	126	7	,	,	PUNCT
fbem-4348	126	8	and	and	CCONJ
fbem-4348	126	9	auditors	auditor	NOUN
fbem-4348	126	10	need	need	VERB
fbem-4348	126	11	to	to	PART
fbem-4348	126	12	continuously	continuously	ADV
fbem-4348	126	13	improve	improve	VERB
fbem-4348	126	14	their	their	PRON
fbem-4348	126	15	professional	professional	ADJ
fbem-4348	126	16	ability	ability	NOUN
fbem-4348	126	17	through	through	ADP
fbem-4348	126	18	training	training	NOUN
fbem-4348	126	19	,	,	PUNCT
fbem-4348	126	20	carefully	carefully	ADV
fbem-4348	126	21	evaluate	evaluate	VERB
fbem-4348	126	22	audit	audit	NOUN
fbem-4348	126	23	evidence	evidence	NOUN
fbem-4348	126	24	,	,	PUNCT
fbem-4348	126	25	and	and	CCONJ
fbem-4348	126	26	remain	remain	VERB
fbem-4348	126	27	vigilant	vigilant	ADJ
fbem-4348	126	28	against	against	ADP
fbem-4348	126	29	emerging	emerge	VERB
fbem-4348	126	30	signs	sign	NOUN
fbem-4348	126	31	of	of	ADP
fbem-4348	126	32	misstatement	misstatement	NOUN
fbem-4348	126	33	to	to	PART
fbem-4348	126	34	ensure	ensure	VERB
fbem-4348	126	35	the	the	DET
fbem-4348	126	36	smooth	smooth	ADJ
fbem-4348	126	37	development	development	NOUN
fbem-4348	126	38	of	of	ADP
fbem-4348	126	39	audit	audit	NOUN
fbem-4348	126	40	work	work	NOUN
fbem-4348	126	41	.	.	PUNCT
fbem-4348	127	1	references	reference	NOUN
fbem-4348	127	2	[	[	X
fbem-4348	127	3	1	1	X
fbem-4348	127	4	]	]	PUNCT
fbem-4348	127	5	an	an	DET
fbem-4348	127	6	xin	xin	PROPN
fbem-4348	127	7	.	.	PUNCT
fbem-4348	128	1	discussion	discussion	NOUN
fbem-4348	128	2	on	on	ADP
fbem-4348	128	3	audit	audit	NOUN
fbem-4348	128	4	methods	method	NOUN
fbem-4348	128	5	and	and	CCONJ
fbem-4348	128	6	procedures	procedure	NOUN
fbem-4348	128	7	of	of	ADP
fbem-4348	128	8	related	related	ADJ
fbem-4348	128	9	party	party	NOUN
fbem-4348	128	10	transactions[j].finance	transactions[j].finance	NOUN
fbem-4348	128	11	and	and	CCONJ
fbem-4348	128	12	economics	economic	NOUN
fbem-4348	128	13	,	,	PUNCT
fbem-4348	128	14	2016	2016	NUM
fbem-4348	128	15	(	(	PUNCT
fbem-4348	128	16	36	36	NUM
fbem-4348	128	17	):	):	PUNCT
fbem-4348	128	18	293	293	NUM
fbem-4348	128	19	-	-	SYM
fbem-4348	128	20	294	294	NUM
fbem-4348	128	21	.	.	PUNCT
fbem-4348	128	22	)	)	PUNCT
fbem-4348	129	1	[	[	X
fbem-4348	129	2	2	2	X
fbem-4348	129	3	]	]	PUNCT
fbem-4348	129	4	huang	huang	PROPN
fbem-4348	129	5	qiuju	qiuju	PROPN
fbem-4348	129	6	.	.	PUNCT
fbem-4348	130	1	analysis	analysis	NOUN
fbem-4348	130	2	of	of	ADP
fbem-4348	130	3	the	the	DET
fbem-4348	130	4	impact	impact	NOUN
fbem-4348	130	5	of	of	ADP
fbem-4348	130	6	related	relate	VERB
fbem-4348	130	7	-	-	PUNCT
fbem-4348	130	8	party	party	NOUN
fbem-4348	130	9	transactions	transaction	NOUN
fbem-4348	130	10	on	on	ADP
fbem-4348	130	11	listed	list	VERB
fbem-4348	130	12	companies	company	NOUN
fbem-4348	130	13	and	and	CCONJ
fbem-4348	130	14	normative	normative	ADJ
fbem-4348	130	15	suggestions	suggestion	NOUN
fbem-4348	130	16	[	[	X
fbem-4348	130	17	j	j	X
fbem-4348	130	18	]	]	X
fbem-4348	130	19	.	.	PUNCT
fbem-4348	131	1	finance	finance	NOUN
fbem-4348	131	2	and	and	CCONJ
fbem-4348	131	3	accounting	accounting	NOUN
fbem-4348	131	4	learning	learning	NOUN
fbem-4348	131	5	,	,	PUNCT
fbem-4348	131	6	2019	2019	NUM
fbem-4348	131	7	(	(	PUNCT
fbem-4348	131	8	23	23	NUM
fbem-4348	131	9	):	):	PUNCT
fbem-4348	131	10	222	222	NUM
fbem-4348	131	11	+	+	NOUN
fbem-4348	131	12	224	224	NUM
fbem-4348	131	13	.	.	PUNCT
fbem-4348	131	14	)	)	PUNCT
fbem-4348	132	1	[	[	X
fbem-4348	132	2	3	3	X
fbem-4348	132	3	]	]	X
fbem-4348	132	4	hou	hou	PROPN
fbem-4348	132	5	yongpu	yongpu	PROPN
fbem-4348	132	6	.	.	PUNCT
fbem-4348	133	1	research	research	NOUN
fbem-4348	133	2	on	on	ADP
fbem-4348	133	3	influencing	influence	VERB
fbem-4348	133	4	factors	factor	NOUN
fbem-4348	133	5	of	of	ADP
fbem-4348	133	6	working	work	VERB
fbem-4348	133	7	capital	capital	NOUN
fbem-4348	133	8	management	management	NOUN
fbem-4348	133	9	efficiency	efficiency	NOUN
fbem-4348	133	10	of	of	ADP
fbem-4348	133	11	listed	list	VERB
fbem-4348	133	12	wine	wine	NOUN
fbem-4348	133	13	companies	company	NOUN
fbem-4348	134	1	[	[	X
fbem-4348	134	2	j	j	X
fbem-4348	134	3	]	]	X
fbem-4348	134	4	.	.	PUNCT
fbem-4348	135	1	hebei	hebei	PROPN
fbem-4348	135	2	enterprise,2020(02):18	enterprise,2020(02):18	PROPN
fbem-4348	135	3	-	-	PUNCT
fbem-4348	135	4	19	19	NUM
fbem-4348	135	5	.	.	PUNCT
fbem-4348	135	6	)	)	PUNCT
fbem-4348	136	1	[	[	X
fbem-4348	136	2	4	4	X
fbem-4348	136	3	]	]	PUNCT
fbem-4348	136	4	qi	qi	PROPN
fbem-4348	136	5	wenhui	wenhui	PROPN
fbem-4348	136	6	.	.	PUNCT
fbem-4348	137	1	research	research	NOUN
fbem-4348	137	2	on	on	ADP
fbem-4348	137	3	the	the	DET
fbem-4348	137	4	reasons	reason	NOUN
fbem-4348	137	5	and	and	CCONJ
fbem-4348	137	6	countermeasures	countermeasure	NOUN
fbem-4348	137	7	of	of	ADP
fbem-4348	137	8	the	the	DET
fbem-4348	137	9	capital	capital	NOUN
fbem-4348	137	10	occupation	occupation	NOUN
fbem-4348	137	11	of	of	ADP
fbem-4348	137	12	the	the	DET
fbem-4348	137	13	controlling	control	VERB
fbem-4348	137	14	shareholders	shareholder	NOUN
fbem-4348	137	15	of	of	ADP
fbem-4348	137	16	company	company	NOUN
fbem-4348	137	17	a[j].accountant,2021(03):27	a[j].accountant,2021(03):27	PROPN
fbem-4348	137	18	-	-	PUNCT
fbem-4348	137	19	28	28	NUM
fbem-4348	137	20	.	.	PUNCT
fbem-4348	137	21	)	)	PUNCT
fbem-4348	138	1	[	[	X
fbem-4348	138	2	5	5	X
fbem-4348	138	3	]	]	X
fbem-4348	138	4	[	[	X
fbem-4348	138	5	5	5	NUM
fbem-4348	138	6	]	]	X
fbem-4348	138	7	hou	hou	PROPN
fbem-4348	138	8	deshuai	deshuai	PROPN
fbem-4348	138	9	,	,	PUNCT
fbem-4348	138	10	dong	dong	PROPN
fbem-4348	138	11	manru	manru	PROPN
fbem-4348	138	12	,	,	PUNCT
fbem-4348	138	13	zhao	zhao	PROPN
fbem-4348	138	14	yuanfang	yuanfang	PROPN
fbem-4348	138	15	.	.	PUNCT
fbem-4348	139	1	macroeconomic	macroeconomic	ADJ
fbem-4348	139	2	policy	policy	NOUN
fbem-4348	139	3	uncertainty	uncertainty	NOUN
fbem-4348	139	4	and	and	CCONJ
fbem-4348	139	5	corporate	corporate	ADJ
fbem-4348	139	6	related	relate	VERB
fbem-4348	139	7	party	party	NOUN
fbem-4348	139	8	transaction	transaction	NOUN
fbem-4348	139	9	behavior[j].journal	behavior[j].journal	ADJ
fbem-4348	139	10	of	of	ADP
fbem-4348	139	11	finance	finance	NOUN
fbem-4348	139	12	and	and	CCONJ
fbem-4348	139	13	economics	economic	NOUN
fbem-4348	139	14	,	,	PUNCT
fbem-4348	139	15	2019	2019	NUM
fbem-4348	139	16	,	,	PUNCT
fbem-4348	139	17	45(12	45(12	NUM
fbem-4348	139	18	):	):	PUNCT
fbem-4348	139	19	99	99	NUM
fbem-4348	139	20	-	-	SYM
fbem-4348	139	21	110	110	NUM
fbem-4348	139	22	+	+	NOUN
fbem-4348	139	23	137	137	NUM
fbem-4348	139	24	.	.	PUNCT
fbem-4348	139	25	)	)	PUNCT
fbem-4348	140	1	[	[	X
fbem-4348	140	2	6	6	NUM
fbem-4348	140	3	]	]	PUNCT
fbem-4348	140	4	wang	wang	PROPN
fbem-4348	140	5	yuhan	yuhan	PROPN
fbem-4348	140	6	.	.	PUNCT
fbem-4348	141	1	analysis	analysis	NOUN
fbem-4348	141	2	of	of	ADP
fbem-4348	141	3	the	the	DET
fbem-4348	141	4	success	success	NOUN
fbem-4348	141	5	or	or	CCONJ
fbem-4348	141	6	failure	failure	NOUN
fbem-4348	141	7	of	of	ADP
fbem-4348	141	8	related	related	ADJ
fbem-4348	141	9	party	party	NOUN
fbem-4348	141	10	audit[j].finance	audit[j].finance	NOUN
fbem-4348	141	11	and	and	CCONJ
fbem-4348	141	12	accounting	accounting	NOUN
fbem-4348	141	13	bulletin,2017(28):95	bulletin,2017(28):95	NOUN
fbem-4348	141	14	-	-	PUNCT
fbem-4348	141	15	97	97	NUM
fbem-4348	141	16	.	.	PUNCT
fbem-4348	141	17	)	)	PUNCT
fbem-4348	142	1	[	[	X
fbem-4348	142	2	7	7	X
fbem-4348	142	3	]	]	X
fbem-4348	142	4	liu	liu	PROPN
fbem-4348	142	5	guangrui	guangrui	PROPN
fbem-4348	142	6	.	.	PUNCT
fbem-4348	143	1	analysis	analysis	NOUN
fbem-4348	143	2	on	on	ADP
fbem-4348	143	3	audit	audit	NOUN
fbem-4348	143	4	strategy	strategy	NOUN
fbem-4348	143	5	of	of	ADP
fbem-4348	143	6	related	related	ADJ
fbem-4348	143	7	party	party	NOUN
fbem-4348	143	8	transactions	transaction	NOUN
fbem-4348	143	9	of	of	ADP
fbem-4348	143	10	listed	list	VERB
fbem-4348	143	11	companies	company	NOUN
fbem-4348	144	1	[	[	X
fbem-4348	144	2	j	j	X
fbem-4348	144	3	]	]	X
fbem-4348	144	4	.	.	PUNCT
fbem-4348	145	1	guangxi	guangxi	PROPN
fbem-4348	145	2	quality	quality	PROPN
fbem-4348	145	3	supervision	supervision	NOUN
fbem-4348	145	4	news	news	PROPN
fbem-4348	145	5	,	,	PUNCT
fbem-4348	145	6	2019(07):166	2019(07):166	NUM
fbem-4348	145	7	+	+	NOUN
fbem-4348	145	8	161	161	NUM
fbem-4348	145	9	.	.	PUNCT
fbem-4348	145	10	)	)	PUNCT
fbem-4348	146	1	[	[	X
fbem-4348	146	2	8	8	NUM
fbem-4348	146	3	]	]	X
fbem-4348	146	4	ji	ji	PROPN
fbem-4348	146	5	danyang	danyang	PROPN
fbem-4348	146	6	.	.	PROPN
fbem-4348	146	7	causes	cause	NOUN
fbem-4348	146	8	and	and	CCONJ
fbem-4348	146	9	prevention	prevention	NOUN
fbem-4348	146	10	of	of	ADP
fbem-4348	146	11	audit	audit	NOUN
fbem-4348	146	12	risk	risk	NOUN
fbem-4348	146	13	of	of	ADP
fbem-4348	146	14	related	related	ADJ
fbem-4348	146	15	party	party	NOUN
fbem-4348	146	16	transactions	transaction	NOUN
fbem-4348	146	17	of	of	ADP
fbem-4348	146	18	listed	list	VERB
fbem-4348	146	19	companies[j].china	companies[j].china	PROPN
fbem-4348	146	20	market,2016(1):104106	market,2016(1):104106	PROPN
fbem-4348	146	21	.	.	PUNCT
fbem-4348	146	22	)	)	PUNCT
fbem-4348	147	1	[	[	X
fbem-4348	147	2	9	9	NUM
fbem-4348	147	3	]	]	X
fbem-4348	147	4	hao	hao	PROPN
fbem-4348	147	5	xia	xia	PROPN
fbem-4348	147	6	.	.	PUNCT
fbem-4348	147	7	case	case	NOUN
fbem-4348	147	8	study	study	NOUN
fbem-4348	147	9	of	of	ADP
fbem-4348	147	10	related	related	ADJ
fbem-4348	147	11	party	party	NOUN
fbem-4348	147	12	transaction	transaction	NOUN
fbem-4348	147	13	fraud	fraud	NOUN
fbem-4348	147	14	audit	audit	NOUN
fbem-4348	147	15	of	of	ADP
fbem-4348	147	16	yh	yh	PROPN
fbem-4348	147	17	company[d].shenyang	company[d].shenyang	PROPN
fbem-4348	147	18	:	:	PUNCT
fbem-4348	147	19	liaoning	liaoning	NOUN
fbem-4348	147	20	university,2017	university,2017	PROPN
fbem-4348	147	21	.	.	PUNCT
fbem-4348	148	1	[	[	X
fbem-4348	148	2	10	10	NUM
fbem-4348	148	3	]	]	PUNCT
fbem-4348	148	4	song	song	NOUN
fbem-4348	148	5	xiayun	xiayun	PROPN
fbem-4348	148	6	,	,	PUNCT
fbem-4348	148	7	zeng	zeng	PROPN
fbem-4348	148	8	dandan	dandan	PROPN
fbem-4348	148	9	.	.	PROPN
fbem-4348	148	10	research	research	NOUN
fbem-4348	148	11	on	on	ADP
fbem-4348	148	12	risk	risk	NOUN
fbem-4348	148	13	control	control	NOUN
fbem-4348	148	14	countermeasures	countermeasure	NOUN
fbem-4348	148	15	for	for	ADP
fbem-4348	148	16	audit	audit	NOUN
fbem-4348	148	17	of	of	ADP
fbem-4348	148	18	related	related	ADJ
fbem-4348	148	19	party	party	NOUN
fbem-4348	148	20	transactions	transaction	NOUN
fbem-4348	148	21	[	[	X
fbem-4348	148	22	j	j	X
fbem-4348	148	23	]	]	X
fbem-4348	148	24	.	.	PUNCT
fbem-4348	149	1	china	china	PROPN
fbem-4348	149	2	registrar,2017(05):80	registrar,2017(05):80	PROPN
fbem-4348	149	3	-	-	PUNCT
fbem-4348	149	4	84	84	NUM
fbem-4348	149	5	.	.	PUNCT
fbem-4348	149	6	)	)	PUNCT