id	sid	tid	token	lemma	pos
fbem-4356	1	1	frontiers	frontier	NOUN
fbem-4356	1	2	in	in	ADP
fbem-4356	1	3	business	business	NOUN
fbem-4356	1	4	,	,	PUNCT
fbem-4356	1	5	economics	economic	NOUN
fbem-4356	1	6	and	and	CCONJ
fbem-4356	1	7	management	management	NOUN
fbem-4356	1	8	issn	issn	PROPN
fbem-4356	1	9	:	:	PUNCT
fbem-4356	1	10	2766	2766	NUM
fbem-4356	1	11	-	-	PUNCT
fbem-4356	1	12	824x	824x	NUM
fbem-4356	1	13	|	|	ADJ
fbem-4356	1	14	vol	vol	NOUN
fbem-4356	1	15	.	.	PUNCT
fbem-4356	2	1	7	7	NUM
fbem-4356	2	2	,	,	PUNCT
fbem-4356	2	3	no	no	INTJ
fbem-4356	2	4	.	.	NOUN
fbem-4356	2	5	2	2	NUM
fbem-4356	2	6	,	,	PUNCT
fbem-4356	2	7	2023	2023	NUM
fbem-4356	2	8	20	20	NUM
fbem-4356	2	9	research	research	NOUN
fbem-4356	2	10	on	on	ADP
fbem-4356	2	11	audit	audit	NOUN
fbem-4356	2	12	quality	quality	NOUN
fbem-4356	2	13	management	management	NOUN
fbem-4356	2	14	system	system	NOUN
fbem-4356	2	15	of	of	ADP
fbem-4356	2	16	accounting	accounting	NOUN
fbem-4356	2	17	firms	firm	NOUN
fbem-4356	2	18	:	:	PUNCT
fbem-4356	2	19	the	the	DET
fbem-4356	2	20	case	case	NOUN
fbem-4356	2	21	of	of	ADP
fbem-4356	2	22	the	the	DET
fbem-4356	2	23	yabaite	yabaite	PROPN
fbem-4356	2	24	audit	audit	NOUN
fbem-4356	2	25	failure	failure	NOUN
fbem-4356	2	26	luna	luna	PROPN
fbem-4356	2	27	cao	cao	PROPN
fbem-4356	2	28	school	school	PROPN
fbem-4356	2	29	of	of	ADP
fbem-4356	2	30	northwest	northwest	PROPN
fbem-4356	2	31	university	university	PROPN
fbem-4356	2	32	of	of	ADP
fbem-4356	2	33	political	political	ADJ
fbem-4356	2	34	science	science	NOUN
fbem-4356	2	35	and	and	CCONJ
fbem-4356	2	36	law	law	NOUN
fbem-4356	2	37	,	,	PUNCT
fbem-4356	2	38	xi'an	xi'an	PROPN
fbem-4356	2	39	710000	710000	NUM
fbem-4356	2	40	,	,	PUNCT
fbem-4356	2	41	china	china	PROPN
fbem-4356	2	42	abstract	abstract	NOUN
fbem-4356	2	43	:	:	PUNCT
fbem-4356	2	44	in	in	ADP
fbem-4356	2	45	recent	recent	ADJ
fbem-4356	2	46	years	year	NOUN
fbem-4356	2	47	,	,	PUNCT
fbem-4356	2	48	the	the	DET
fbem-4356	2	49	frequent	frequent	ADJ
fbem-4356	2	50	financial	financial	ADJ
fbem-4356	2	51	fraud	fraud	NOUN
fbem-4356	2	52	and	and	CCONJ
fbem-4356	2	53	audit	audit	NOUN
fbem-4356	2	54	failures	failure	NOUN
fbem-4356	2	55	in	in	ADP
fbem-4356	2	56	the	the	DET
fbem-4356	2	57	capital	capital	NOUN
fbem-4356	2	58	market	market	NOUN
fbem-4356	2	59	show	show	VERB
fbem-4356	2	60	that	that	SCONJ
fbem-4356	2	61	the	the	DET
fbem-4356	2	62	audit	audit	NOUN
fbem-4356	2	63	work	work	NOUN
fbem-4356	2	64	in	in	ADP
fbem-4356	2	65	china	china	PROPN
fbem-4356	2	66	has	have	AUX
fbem-4356	2	67	not	not	PART
fbem-4356	2	68	been	be	AUX
fbem-4356	2	69	as	as	SCONJ
fbem-4356	2	70	expected	expect	VERB
fbem-4356	2	71	by	by	ADP
fbem-4356	2	72	the	the	DET
fbem-4356	2	73	public	public	NOUN
fbem-4356	2	74	,	,	PUNCT
fbem-4356	2	75	which	which	PRON
fbem-4356	2	76	not	not	PART
fbem-4356	2	77	only	only	ADV
fbem-4356	2	78	brings	bring	VERB
fbem-4356	2	79	serious	serious	ADJ
fbem-4356	2	80	consequences	consequence	NOUN
fbem-4356	2	81	to	to	ADP
fbem-4356	2	82	the	the	DET
fbem-4356	2	83	social	social	ADJ
fbem-4356	2	84	and	and	CCONJ
fbem-4356	2	85	economic	economic	ADJ
fbem-4356	2	86	development	development	NOUN
fbem-4356	2	87	,	,	PUNCT
fbem-4356	2	88	but	but	CCONJ
fbem-4356	2	89	also	also	ADV
fbem-4356	2	90	reduces	reduce	VERB
fbem-4356	2	91	the	the	DET
fbem-4356	2	92	public	public	NOUN
fbem-4356	2	93	's	's	PART
fbem-4356	2	94	trust	trust	NOUN
fbem-4356	2	95	in	in	ADP
fbem-4356	2	96	the	the	DET
fbem-4356	2	97	cpa	cpa	NOUN
fbem-4356	2	98	industry	industry	NOUN
fbem-4356	2	99	.	.	PUNCT
fbem-4356	3	1	the	the	DET
fbem-4356	3	2	audit	audit	NOUN
fbem-4356	3	3	quality	quality	NOUN
fbem-4356	3	4	directly	directly	ADV
fbem-4356	3	5	affects	affect	VERB
fbem-4356	3	6	the	the	DET
fbem-4356	3	7	professional	professional	ADJ
fbem-4356	3	8	service	service	NOUN
fbem-4356	3	9	effect	effect	NOUN
fbem-4356	3	10	of	of	ADP
fbem-4356	3	11	the	the	DET
fbem-4356	3	12	certified	certify	VERB
fbem-4356	3	13	public	public	ADJ
fbem-4356	3	14	accountants	accountant	NOUN
fbem-4356	3	15	,	,	PUNCT
fbem-4356	3	16	and	and	CCONJ
fbem-4356	3	17	is	be	AUX
fbem-4356	3	18	the	the	DET
fbem-4356	3	19	foundation	foundation	NOUN
fbem-4356	3	20	of	of	ADP
fbem-4356	3	21	their	their	PRON
fbem-4356	3	22	survival	survival	NOUN
fbem-4356	3	23	.	.	PUNCT
fbem-4356	4	1	in	in	ADP
fbem-4356	4	2	view	view	NOUN
fbem-4356	4	3	of	of	ADP
fbem-4356	4	4	the	the	DET
fbem-4356	4	5	comprehensiveness	comprehensiveness	NOUN
fbem-4356	4	6	and	and	CCONJ
fbem-4356	4	7	systematicness	systematicness	NOUN
fbem-4356	4	8	of	of	ADP
fbem-4356	4	9	audit	audit	NOUN
fbem-4356	4	10	quality	quality	NOUN
fbem-4356	4	11	management	management	NOUN
fbem-4356	4	12	,	,	PUNCT
fbem-4356	4	13	this	this	DET
fbem-4356	4	14	paper	paper	NOUN
fbem-4356	4	15	takes	take	VERB
fbem-4356	4	16	zhonghua	zhonghua	PROPN
fbem-4356	4	17	accounting	accounting	PROPN
fbem-4356	4	18	firm	firm	NOUN
fbem-4356	4	19	as	as	ADP
fbem-4356	4	20	the	the	DET
fbem-4356	4	21	research	research	NOUN
fbem-4356	4	22	object	object	NOUN
fbem-4356	4	23	,	,	PUNCT
fbem-4356	4	24	combining	combine	VERB
fbem-4356	4	25	with	with	ADP
fbem-4356	4	26	the	the	DET
fbem-4356	4	27	case	case	NOUN
fbem-4356	4	28	of	of	ADP
fbem-4356	4	29	audit	audit	NOUN
fbem-4356	4	30	failure	failure	NOUN
fbem-4356	4	31	of	of	ADP
fbem-4356	4	32	yabaite	yabaite	PROPN
fbem-4356	4	33	company	company	NOUN
fbem-4356	4	34	,	,	PUNCT
fbem-4356	4	35	analyzes	analyze	VERB
fbem-4356	4	36	the	the	DET
fbem-4356	4	37	current	current	ADJ
fbem-4356	4	38	situation	situation	NOUN
fbem-4356	4	39	and	and	CCONJ
fbem-4356	4	40	problems	problem	NOUN
fbem-4356	4	41	of	of	ADP
fbem-4356	4	42	audit	audit	NOUN
fbem-4356	4	43	quality	quality	NOUN
fbem-4356	4	44	management	management	NOUN
fbem-4356	4	45	of	of	ADP
fbem-4356	4	46	the	the	DET
fbem-4356	4	47	firm	firm	NOUN
fbem-4356	4	48	,	,	PUNCT
fbem-4356	4	49	and	and	CCONJ
fbem-4356	4	50	puts	put	VERB
fbem-4356	4	51	forward	forward	ADV
fbem-4356	4	52	corresponding	correspond	VERB
fbem-4356	4	53	optimization	optimization	NOUN
fbem-4356	4	54	suggestions	suggestion	NOUN
fbem-4356	4	55	and	and	CCONJ
fbem-4356	4	56	safeguard	safeguard	NOUN
fbem-4356	4	57	measures	measure	NOUN
fbem-4356	4	58	,	,	PUNCT
fbem-4356	4	59	in	in	ADP
fbem-4356	4	60	order	order	NOUN
fbem-4356	4	61	to	to	PART
fbem-4356	4	62	provide	provide	VERB
fbem-4356	4	63	improvement	improvement	NOUN
fbem-4356	4	64	ideas	idea	NOUN
fbem-4356	4	65	for	for	ADP
fbem-4356	4	66	the	the	DET
fbem-4356	4	67	construction	construction	NOUN
fbem-4356	4	68	of	of	ADP
fbem-4356	4	69	audit	audit	NOUN
fbem-4356	4	70	quality	quality	NOUN
fbem-4356	4	71	management	management	NOUN
fbem-4356	4	72	system	system	NOUN
fbem-4356	4	73	,	,	PUNCT
fbem-4356	4	74	and	and	CCONJ
fbem-4356	4	75	also	also	ADV
fbem-4356	4	76	bring	bring	VERB
fbem-4356	4	77	some	some	DET
fbem-4356	4	78	reference	reference	NOUN
fbem-4356	4	79	for	for	ADP
fbem-4356	4	80	audit	audit	NOUN
fbem-4356	4	81	quality	quality	NOUN
fbem-4356	4	82	management	management	NOUN
fbem-4356	4	83	in	in	ADP
fbem-4356	4	84	the	the	DET
fbem-4356	4	85	same	same	ADJ
fbem-4356	4	86	industry	industry	NOUN
fbem-4356	4	87	.	.	PUNCT
fbem-4356	5	1	keywords	keyword	NOUN
fbem-4356	5	2	:	:	PUNCT
fbem-4356	5	3	accounting	accounting	NOUN
fbem-4356	5	4	firm	firm	NOUN
fbem-4356	5	5	,	,	PUNCT
fbem-4356	5	6	audit	audit	NOUN
fbem-4356	5	7	failed	fail	VERB
fbem-4356	5	8	,	,	PUNCT
fbem-4356	5	9	audit	audit	NOUN
fbem-4356	5	10	quality	quality	NOUN
fbem-4356	5	11	,	,	PUNCT
fbem-4356	5	12	quality	quality	NOUN
fbem-4356	5	13	management	management	NOUN
fbem-4356	5	14	.	.	PUNCT
fbem-4356	6	1	1	1	X
fbem-4356	6	2	.	.	X
fbem-4356	6	3	introduction	introduction	NOUN
fbem-4356	6	4	in	in	ADP
fbem-4356	6	5	recent	recent	ADJ
fbem-4356	6	6	years	year	NOUN
fbem-4356	6	7	,	,	PUNCT
fbem-4356	6	8	with	with	ADP
fbem-4356	6	9	the	the	DET
fbem-4356	6	10	rapid	rapid	ADJ
fbem-4356	6	11	development	development	NOUN
fbem-4356	6	12	of	of	ADP
fbem-4356	6	13	china	china	PROPN
fbem-4356	6	14	's	's	PART
fbem-4356	6	15	economy	economy	NOUN
fbem-4356	6	16	,	,	PUNCT
fbem-4356	6	17	accounting	accounting	NOUN
fbem-4356	6	18	firms	firm	NOUN
fbem-4356	6	19	have	have	AUX
fbem-4356	6	20	become	become	VERB
fbem-4356	6	21	an	an	DET
fbem-4356	6	22	indispensable	indispensable	ADJ
fbem-4356	6	23	part	part	NOUN
fbem-4356	6	24	of	of	ADP
fbem-4356	6	25	the	the	DET
fbem-4356	6	26	social	social	ADJ
fbem-4356	6	27	supervision	supervision	NOUN
fbem-4356	6	28	system	system	NOUN
fbem-4356	6	29	.	.	PUNCT
fbem-4356	7	1	but	but	CCONJ
fbem-4356	7	2	at	at	ADP
fbem-4356	7	3	the	the	DET
fbem-4356	7	4	same	same	ADJ
fbem-4356	7	5	time	time	NOUN
fbem-4356	7	6	,	,	PUNCT
fbem-4356	7	7	the	the	DET
fbem-4356	7	8	competitive	competitive	ADJ
fbem-4356	7	9	pressure	pressure	NOUN
fbem-4356	7	10	of	of	ADP
fbem-4356	7	11	the	the	DET
fbem-4356	7	12	industry	industry	NOUN
fbem-4356	7	13	is	be	AUX
fbem-4356	7	14	also	also	ADV
fbem-4356	7	15	gradually	gradually	ADV
fbem-4356	7	16	increasing	increase	VERB
fbem-4356	7	17	.	.	PUNCT
fbem-4356	8	1	in	in	ADP
fbem-4356	8	2	order	order	NOUN
fbem-4356	8	3	to	to	PART
fbem-4356	8	4	win	win	VERB
fbem-4356	8	5	the	the	DET
fbem-4356	8	6	competitive	competitive	ADJ
fbem-4356	8	7	advantage	advantage	NOUN
fbem-4356	8	8	,	,	PUNCT
fbem-4356	8	9	accounting	accounting	NOUN
fbem-4356	8	10	firms	firm	NOUN
fbem-4356	8	11	gradually	gradually	ADV
fbem-4356	8	12	neglect	neglect	VERB
fbem-4356	8	13	the	the	DET
fbem-4356	8	14	quality	quality	NOUN
fbem-4356	8	15	of	of	ADP
fbem-4356	8	16	audit	audit	NOUN
fbem-4356	8	17	business	business	NOUN
fbem-4356	8	18	,	,	PUNCT
fbem-4356	8	19	and	and	CCONJ
fbem-4356	8	20	cases	case	NOUN
fbem-4356	8	21	of	of	ADP
fbem-4356	8	22	being	be	AUX
fbem-4356	8	23	punished	punish	VERB
fbem-4356	8	24	by	by	ADP
fbem-4356	8	25	institutions	institution	NOUN
fbem-4356	8	26	such	such	ADJ
fbem-4356	8	27	as	as	ADP
fbem-4356	8	28	the	the	DET
fbem-4356	8	29	csrc	csrc	NOUN
fbem-4356	8	30	are	be	AUX
fbem-4356	8	31	also	also	ADV
fbem-4356	8	32	common	common	ADJ
fbem-4356	8	33	.	.	PUNCT
fbem-4356	9	1	in	in	ADP
fbem-4356	9	2	the	the	DET
fbem-4356	9	3	public	public	NOUN
fbem-4356	9	4	's	's	PART
fbem-4356	9	5	attention	attention	NOUN
fbem-4356	9	6	to	to	ADP
fbem-4356	9	7	the	the	DET
fbem-4356	9	8	audit	audit	NOUN
fbem-4356	9	9	quality	quality	NOUN
fbem-4356	9	10	problem	problem	NOUN
fbem-4356	9	11	,	,	PUNCT
fbem-4356	9	12	whether	whether	SCONJ
fbem-4356	9	13	accounting	accounting	NOUN
fbem-4356	9	14	firms	firm	NOUN
fbem-4356	9	15	can	can	AUX
fbem-4356	9	16	truly	truly	ADV
fbem-4356	9	17	play	play	VERB
fbem-4356	9	18	the	the	DET
fbem-4356	9	19	role	role	NOUN
fbem-4356	9	20	of	of	ADP
fbem-4356	9	21	audit	audit	NOUN
fbem-4356	9	22	supervision	supervision	NOUN
fbem-4356	9	23	is	be	AUX
fbem-4356	9	24	also	also	ADV
fbem-4356	9	25	challenged	challenge	VERB
fbem-4356	9	26	unprecedentedly	unprecedentedly	ADV
fbem-4356	9	27	.	.	PUNCT
fbem-4356	10	1	at	at	ADP
fbem-4356	10	2	present	present	ADJ
fbem-4356	10	3	,	,	PUNCT
fbem-4356	10	4	zhonghua	zhonghua	PROPN
fbem-4356	10	5	accounting	accounting	PROPN
fbem-4356	10	6	firm	firm	NOUN
fbem-4356	10	7	as	as	ADP
fbem-4356	10	8	the	the	DET
fbem-4356	10	9	industry	industry	NOUN
fbem-4356	10	10	leader	leader	NOUN
fbem-4356	10	11	,	,	PUNCT
fbem-4356	10	12	its	its	PRON
fbem-4356	10	13	brand	brand	NOUN
fbem-4356	10	14	reputation	reputation	NOUN
fbem-4356	10	15	is	be	AUX
fbem-4356	10	16	improving	improve	VERB
fbem-4356	10	17	year	year	NOUN
fbem-4356	10	18	by	by	ADP
fbem-4356	10	19	year	year	NOUN
fbem-4356	10	20	.	.	PUNCT
fbem-4356	11	1	with	with	ADP
fbem-4356	11	2	the	the	DET
fbem-4356	11	3	continuous	continuous	ADJ
fbem-4356	11	4	injection	injection	NOUN
fbem-4356	11	5	of	of	ADP
fbem-4356	11	6	the	the	DET
fbem-4356	11	7	industry	industry	NOUN
fbem-4356	11	8	,	,	PUNCT
fbem-4356	11	9	its	its	PRON
fbem-4356	11	10	scale	scale	NOUN
fbem-4356	11	11	is	be	AUX
fbem-4356	11	12	also	also	ADV
fbem-4356	11	13	expanding	expand	VERB
fbem-4356	11	14	,	,	PUNCT
fbem-4356	11	15	but	but	CCONJ
fbem-4356	11	16	the	the	DET
fbem-4356	11	17	road	road	NOUN
fbem-4356	11	18	of	of	ADP
fbem-4356	11	19	development	development	NOUN
fbem-4356	11	20	is	be	AUX
fbem-4356	11	21	not	not	PART
fbem-4356	11	22	smooth	smooth	ADJ
fbem-4356	11	23	.	.	PUNCT
fbem-4356	12	1	in	in	ADP
fbem-4356	12	2	the	the	DET
fbem-4356	12	3	process	process	NOUN
fbem-4356	12	4	of	of	ADP
fbem-4356	12	5	expanding	expand	VERB
fbem-4356	12	6	its	its	PRON
fbem-4356	12	7	scale	scale	NOUN
fbem-4356	12	8	,	,	PUNCT
fbem-4356	12	9	the	the	DET
fbem-4356	12	10	management	management	NOUN
fbem-4356	12	11	of	of	ADP
fbem-4356	12	12	audit	audit	NOUN
fbem-4356	12	13	quality	quality	NOUN
fbem-4356	12	14	is	be	AUX
fbem-4356	12	15	ignored	ignore	VERB
fbem-4356	12	16	.	.	PUNCT
fbem-4356	13	1	it	it	PRON
fbem-4356	13	2	is	be	AUX
fbem-4356	13	3	precisely	precisely	ADV
fbem-4356	13	4	for	for	ADP
fbem-4356	13	5	this	this	DET
fbem-4356	13	6	reason	reason	NOUN
fbem-4356	13	7	that	that	SCONJ
fbem-4356	13	8	zhonghua	zhonghua	PROPN
fbem-4356	13	9	company	company	PROPN
fbem-4356	13	10	has	have	AUX
fbem-4356	13	11	been	be	AUX
fbem-4356	13	12	successively	successively	ADV
fbem-4356	13	13	sanctioned	sanction	VERB
fbem-4356	13	14	by	by	ADP
fbem-4356	13	15	the	the	DET
fbem-4356	13	16	china	china	PROPN
fbem-4356	13	17	securities	securities	PROPN
fbem-4356	13	18	regulatory	regulatory	PROPN
fbem-4356	13	19	commission	commission	PROPN
fbem-4356	13	20	and	and	CCONJ
fbem-4356	13	21	other	other	ADJ
fbem-4356	13	22	regulatory	regulatory	ADJ
fbem-4356	13	23	authorities	authority	NOUN
fbem-4356	13	24	,	,	PUNCT
fbem-4356	13	25	which	which	PRON
fbem-4356	13	26	not	not	PART
fbem-4356	13	27	only	only	ADV
fbem-4356	13	28	adversely	adversely	ADV
fbem-4356	13	29	affected	affect	VERB
fbem-4356	13	30	the	the	DET
fbem-4356	13	31	firm	firm	NOUN
fbem-4356	13	32	's	's	PART
fbem-4356	13	33	brand	brand	NOUN
fbem-4356	13	34	image	image	NOUN
fbem-4356	13	35	,	,	PUNCT
fbem-4356	13	36	but	but	CCONJ
fbem-4356	13	37	also	also	ADV
fbem-4356	13	38	caused	cause	VERB
fbem-4356	13	39	the	the	DET
fbem-4356	13	40	public	public	NOUN
fbem-4356	13	41	to	to	PART
fbem-4356	13	42	lose	lose	VERB
fbem-4356	13	43	their	their	PRON
fbem-4356	13	44	trust	trust	NOUN
fbem-4356	13	45	in	in	ADP
fbem-4356	13	46	the	the	DET
fbem-4356	13	47	firm	firm	NOUN
fbem-4356	13	48	.	.	PUNCT
fbem-4356	14	1	under	under	ADP
fbem-4356	14	2	this	this	DET
fbem-4356	14	3	background	background	NOUN
fbem-4356	14	4	,	,	PUNCT
fbem-4356	14	5	zhonghua	zhonghua	PROPN
fbem-4356	14	6	accounting	accounting	PROPN
fbem-4356	14	7	firm	firm	NOUN
fbem-4356	14	8	must	must	AUX
fbem-4356	14	9	take	take	VERB
fbem-4356	14	10	the	the	DET
fbem-4356	14	11	initiative	initiative	NOUN
fbem-4356	14	12	to	to	PART
fbem-4356	14	13	change	change	VERB
fbem-4356	14	14	,	,	PUNCT
fbem-4356	14	15	recognize	recognize	VERB
fbem-4356	14	16	its	its	PRON
fbem-4356	14	17	own	own	ADJ
fbem-4356	14	18	defects	defect	NOUN
fbem-4356	14	19	,	,	PUNCT
fbem-4356	14	20	and	and	CCONJ
fbem-4356	14	21	discuss	discuss	VERB
fbem-4356	14	22	its	its	PRON
fbem-4356	14	23	own	own	ADJ
fbem-4356	14	24	direction	direction	NOUN
fbem-4356	14	25	and	and	CCONJ
fbem-4356	14	26	specific	specific	ADJ
fbem-4356	14	27	countermeasures	countermeasure	NOUN
fbem-4356	14	28	in	in	ADP
fbem-4356	14	29	combination	combination	NOUN
fbem-4356	14	30	with	with	ADP
fbem-4356	14	31	past	past	ADJ
fbem-4356	14	32	work	work	NOUN
fbem-4356	14	33	,	,	PUNCT
fbem-4356	14	34	in	in	ADP
fbem-4356	14	35	order	order	NOUN
fbem-4356	14	36	to	to	PART
fbem-4356	14	37	get	get	AUX
fbem-4356	14	38	rid	rid	VERB
fbem-4356	14	39	of	of	ADP
fbem-4356	14	40	the	the	DET
fbem-4356	14	41	current	current	ADJ
fbem-4356	14	42	predicament	predicament	NOUN
fbem-4356	14	43	as	as	ADV
fbem-4356	14	44	soon	soon	ADV
fbem-4356	14	45	as	as	ADP
fbem-4356	14	46	possible	possible	ADJ
fbem-4356	14	47	.	.	PUNCT
fbem-4356	15	1	only	only	ADV
fbem-4356	15	2	in	in	ADP
fbem-4356	15	3	this	this	DET
fbem-4356	15	4	way	way	NOUN
fbem-4356	15	5	,	,	PUNCT
fbem-4356	15	6	zhonghua	zhonghua	PROPN
fbem-4356	15	7	accounting	accounting	PROPN
fbem-4356	15	8	firm	firm	NOUN
fbem-4356	15	9	can	can	AUX
fbem-4356	15	10	maintain	maintain	VERB
fbem-4356	15	11	the	the	DET
fbem-4356	15	12	brand	brand	NOUN
fbem-4356	15	13	image	image	NOUN
fbem-4356	15	14	of	of	ADP
fbem-4356	15	15	the	the	DET
fbem-4356	15	16	company	company	NOUN
fbem-4356	15	17	and	and	CCONJ
fbem-4356	15	18	win	win	VERB
fbem-4356	15	19	the	the	DET
fbem-4356	15	20	trust	trust	NOUN
fbem-4356	15	21	of	of	ADP
fbem-4356	15	22	the	the	DET
fbem-4356	15	23	public	public	NOUN
fbem-4356	15	24	again	again	ADV
fbem-4356	15	25	on	on	ADP
fbem-4356	15	26	the	the	DET
fbem-4356	15	27	basis	basis	NOUN
fbem-4356	15	28	of	of	ADP
fbem-4356	15	29	improving	improve	VERB
fbem-4356	15	30	the	the	DET
fbem-4356	15	31	audit	audit	NOUN
fbem-4356	15	32	quality	quality	NOUN
fbem-4356	15	33	and	and	CCONJ
fbem-4356	15	34	enhancing	enhance	VERB
fbem-4356	15	35	the	the	DET
fbem-4356	15	36	competitiveness	competitiveness	NOUN
fbem-4356	15	37	of	of	ADP
fbem-4356	15	38	the	the	DET
fbem-4356	15	39	industry	industry	NOUN
fbem-4356	15	40	.	.	PUNCT
fbem-4356	16	1	therefore	therefore	ADV
fbem-4356	16	2	,	,	PUNCT
fbem-4356	16	3	this	this	DET
fbem-4356	16	4	paper	paper	NOUN
fbem-4356	16	5	starts	start	VERB
fbem-4356	16	6	with	with	ADP
fbem-4356	16	7	the	the	DET
fbem-4356	16	8	zhonghua	zhonghua	PROPN
fbem-4356	16	9	accounting	accounting	PROPN
fbem-4356	16	10	firm	firm	NOUN
fbem-4356	16	11	's	's	PART
fbem-4356	16	12	audit	audit	NOUN
fbem-4356	16	13	failure	failure	NOUN
fbem-4356	16	14	of	of	ADP
fbem-4356	16	15	yabaite	yabaite	PROPN
fbem-4356	16	16	company	company	NOUN
fbem-4356	16	17	as	as	ADP
fbem-4356	16	18	the	the	DET
fbem-4356	16	19	breakthrough	breakthrough	NOUN
fbem-4356	16	20	point	point	NOUN
fbem-4356	16	21	,	,	PUNCT
fbem-4356	16	22	analyzes	analyze	VERB
fbem-4356	16	23	the	the	DET
fbem-4356	16	24	eight	eight	NUM
fbem-4356	16	25	elements	element	NOUN
fbem-4356	16	26	of	of	ADP
fbem-4356	16	27	the	the	DET
fbem-4356	16	28	quality	quality	NOUN
fbem-4356	16	29	management	management	NOUN
fbem-4356	16	30	system	system	NOUN
fbem-4356	16	31	in	in	ADP
fbem-4356	16	32	detail	detail	NOUN
fbem-4356	16	33	,	,	PUNCT
fbem-4356	16	34	and	and	CCONJ
fbem-4356	16	35	puts	put	VERB
fbem-4356	16	36	forward	forward	ADV
fbem-4356	16	37	the	the	DET
fbem-4356	16	38	corresponding	correspond	VERB
fbem-4356	16	39	countermeasures	countermeasure	NOUN
fbem-4356	16	40	and	and	CCONJ
fbem-4356	16	41	measures	measure	NOUN
fbem-4356	16	42	for	for	ADP
fbem-4356	16	43	these	these	DET
fbem-4356	16	44	problems	problem	NOUN
fbem-4356	16	45	,	,	PUNCT
fbem-4356	16	46	in	in	ADP
fbem-4356	16	47	order	order	NOUN
fbem-4356	16	48	to	to	PART
fbem-4356	16	49	provide	provide	VERB
fbem-4356	16	50	some	some	DET
fbem-4356	16	51	reference	reference	NOUN
fbem-4356	16	52	for	for	ADP
fbem-4356	16	53	zhonghua	zhonghua	PROPN
fbem-4356	16	54	accounting	accounting	PROPN
fbem-4356	16	55	firm	firm	NOUN
fbem-4356	16	56	and	and	CCONJ
fbem-4356	16	57	similar	similar	ADJ
fbem-4356	16	58	or	or	CCONJ
fbem-4356	16	59	similar	similar	ADJ
fbem-4356	16	60	firms	firm	NOUN
fbem-4356	16	61	to	to	PART
fbem-4356	16	62	improve	improve	VERB
fbem-4356	16	63	the	the	DET
fbem-4356	16	64	audit	audit	NOUN
fbem-4356	16	65	quality	quality	NOUN
fbem-4356	16	66	management	management	NOUN
fbem-4356	16	67	level	level	NOUN
fbem-4356	16	68	.	.	PUNCT
fbem-4356	17	1	2	2	X
fbem-4356	17	2	.	.	X
fbem-4356	17	3	brief	brief	ADJ
fbem-4356	17	4	introduction	introduction	NOUN
fbem-4356	17	5	of	of	ADP
fbem-4356	17	6	audit	audit	NOUN
fbem-4356	17	7	failure	failure	NOUN
fbem-4356	17	8	cases	case	NOUN
fbem-4356	17	9	of	of	ADP
fbem-4356	17	10	yabaite	yabaite	PROPN
fbem-4356	17	11	company	company	NOUN
fbem-4356	17	12	in	in	ADP
fbem-4356	17	13	2017	2017	NUM
fbem-4356	17	14	,	,	PUNCT
fbem-4356	17	15	in	in	ADP
fbem-4356	17	16	the	the	DET
fbem-4356	17	17	"	"	PUNCT
fbem-4356	17	18	decision	decision	NOUN
fbem-4356	17	19	of	of	ADP
fbem-4356	17	20	administrative	administrative	ADJ
fbem-4356	17	21	punishment	punishment	NOUN
fbem-4356	17	22	"	"	PUNCT
fbem-4356	17	23	issued	issue	VERB
fbem-4356	17	24	by	by	ADP
fbem-4356	17	25	china	china	PROPN
fbem-4356	17	26	securities	securities	PROPN
fbem-4356	17	27	regulatory	regulatory	PROPN
fbem-4356	17	28	commission	commission	PROPN
fbem-4356	17	29	,	,	PUNCT
fbem-4356	17	30	yabaite	yabaite	PROPN
fbem-4356	17	31	was	be	AUX
fbem-4356	17	32	ordered	order	VERB
fbem-4356	17	33	to	to	PART
fbem-4356	17	34	correct	correct	VERB
fbem-4356	17	35	,	,	PUNCT
fbem-4356	17	36	warn	warn	VERB
fbem-4356	17	37	and	and	CCONJ
fbem-4356	17	38	impose	impose	VERB
fbem-4356	17	39	a	a	DET
fbem-4356	17	40	fine	fine	NOUN
fbem-4356	17	41	of	of	ADP
fbem-4356	17	42	600,000	600,000	NUM
fbem-4356	17	43	yuan	yuan	NOUN
fbem-4356	17	44	;	;	PUNCT
fbem-4356	17	45	at	at	ADP
fbem-4356	17	46	the	the	DET
fbem-4356	17	47	same	same	ADJ
fbem-4356	17	48	time	time	NOUN
fbem-4356	17	49	,	,	PUNCT
fbem-4356	17	50	the	the	DET
fbem-4356	17	51	relevant	relevant	ADJ
fbem-4356	17	52	responsible	responsible	ADJ
fbem-4356	17	53	person	person	NOUN
fbem-4356	17	54	of	of	ADP
fbem-4356	17	55	the	the	DET
fbem-4356	17	56	company	company	NOUN
fbem-4356	17	57	will	will	AUX
fbem-4356	17	58	be	be	AUX
fbem-4356	17	59	punished	punish	VERB
fbem-4356	17	60	within	within	ADP
fbem-4356	17	61	the	the	DET
fbem-4356	17	62	legal	legal	ADJ
fbem-4356	17	63	scope	scope	NOUN
fbem-4356	17	64	.	.	PUNCT
fbem-4356	18	1	behind	behind	ADP
fbem-4356	18	2	the	the	DET
fbem-4356	18	3	relevant	relevant	ADJ
fbem-4356	18	4	decision	decision	NOUN
fbem-4356	18	5	,	,	PUNCT
fbem-4356	18	6	yabaite	yabaite	PROPN
fbem-4356	18	7	company	company	NOUN
fbem-4356	18	8	fabricated	fabricate	VERB
fbem-4356	18	9	a	a	DET
fbem-4356	18	10	large	large	ADJ
fbem-4356	18	11	number	number	NOUN
fbem-4356	18	12	of	of	ADP
fbem-4356	18	13	false	false	ADJ
fbem-4356	18	14	financial	financial	ADJ
fbem-4356	18	15	information	information	NOUN
fbem-4356	18	16	in	in	ADP
fbem-4356	18	17	2015	2015	NUM
fbem-4356	18	18	-	-	SYM
fbem-4356	18	19	2016	2016	NUM
fbem-4356	18	20	by	by	ADP
fbem-4356	18	21	fictitious	fictitious	ADJ
fbem-4356	18	22	overseas	overseas	ADJ
fbem-4356	18	23	engineering	engineering	NOUN
fbem-4356	18	24	projects	project	NOUN
fbem-4356	18	25	,	,	PUNCT
fbem-4356	18	26	fictitious	fictitious	ADJ
fbem-4356	18	27	international	international	ADJ
fbem-4356	18	28	trade	trade	NOUN
fbem-4356	18	29	and	and	CCONJ
fbem-4356	18	30	internal	internal	ADJ
fbem-4356	18	31	trade	trade	NOUN
fbem-4356	18	32	,	,	PUNCT
fbem-4356	18	33	resulting	result	VERB
fbem-4356	18	34	in	in	ADP
fbem-4356	18	35	the	the	DET
fbem-4356	18	36	inflated	inflated	ADJ
fbem-4356	18	37	business	business	NOUN
fbem-4356	18	38	income	income	NOUN
fbem-4356	18	39	of	of	ADP
fbem-4356	18	40	580	580	NUM
fbem-4356	18	41	million	million	NUM
fbem-4356	18	42	yuan	yuan	NOUN
fbem-4356	18	43	and	and	CCONJ
fbem-4356	18	44	profit	profit	NOUN
fbem-4356	18	45	of	of	ADP
fbem-4356	18	46	260	260	NUM
fbem-4356	18	47	million	million	NUM
fbem-4356	18	48	yuan	yuan	NOUN
fbem-4356	18	49	.	.	PUNCT
fbem-4356	19	1	2.1	2.1	NUM
fbem-4356	19	2	.	.	PUNCT
fbem-4356	20	1	yabaite	yabaite	PROPN
fbem-4356	20	2	fictionalizes	fictionalize	VERB
fbem-4356	20	3	overseas	overseas	ADJ
fbem-4356	20	4	engineering	engineering	NOUN
fbem-4356	20	5	projects	project	NOUN
fbem-4356	20	6	according	accord	VERB
fbem-4356	20	7	to	to	ADP
fbem-4356	20	8	the	the	DET
fbem-4356	20	9	annual	annual	ADJ
fbem-4356	20	10	report	report	NOUN
fbem-4356	20	11	of	of	ADP
fbem-4356	20	12	yabaite	yabaite	NOUN
fbem-4356	20	13	in	in	ADP
fbem-4356	20	14	2015	2015	NUM
fbem-4356	20	15	,	,	PUNCT
fbem-4356	20	16	the	the	DET
fbem-4356	20	17	company	company	NOUN
fbem-4356	20	18	undertook	undertake	VERB
fbem-4356	20	19	the	the	DET
fbem-4356	20	20	overseas	overseas	ADJ
fbem-4356	20	21	urban	urban	ADJ
fbem-4356	20	22	bus	bus	NOUN
fbem-4356	20	23	rapid	rapid	ADJ
fbem-4356	20	24	transit	transit	NOUN
fbem-4356	20	25	line	line	NOUN
fbem-4356	20	26	project	project	NOUN
fbem-4356	20	27	,	,	PUNCT
fbem-4356	20	28	which	which	PRON
fbem-4356	20	29	had	have	AUX
fbem-4356	20	30	been	be	AUX
fbem-4356	20	31	completed	complete	VERB
fbem-4356	20	32	by	by	ADP
fbem-4356	20	33	the	the	DET
fbem-4356	20	34	end	end	NOUN
fbem-4356	20	35	of	of	ADP
fbem-4356	20	36	the	the	DET
fbem-4356	20	37	reporting	reporting	NOUN
fbem-4356	20	38	period	period	NOUN
fbem-4356	20	39	of	of	ADP
fbem-4356	20	40	that	that	DET
fbem-4356	20	41	year	year	NOUN
fbem-4356	20	42	.	.	PUNCT
fbem-4356	21	1	but	but	CCONJ
fbem-4356	21	2	actually	actually	ADV
fbem-4356	21	3	,	,	PUNCT
fbem-4356	21	4	yabaite	yabaite	PROPN
fbem-4356	21	5	is	be	AUX
fbem-4356	21	6	not	not	PART
fbem-4356	21	7	involved	involve	VERB
fbem-4356	21	8	in	in	ADP
fbem-4356	21	9	this	this	DET
fbem-4356	21	10	project	project	NOUN
fbem-4356	21	11	.	.	PUNCT
fbem-4356	22	1	in	in	ADP
fbem-4356	22	2	order	order	NOUN
fbem-4356	22	3	to	to	PART
fbem-4356	22	4	create	create	VERB
fbem-4356	22	5	the	the	DET
fbem-4356	22	6	illusion	illusion	NOUN
fbem-4356	22	7	of	of	ADP
fbem-4356	22	8	engineering	engineering	NOUN
fbem-4356	22	9	construction	construction	NOUN
fbem-4356	22	10	,	,	PUNCT
fbem-4356	22	11	yabaite	yabaite	PROPN
fbem-4356	22	12	arranged	arrange	VERB
fbem-4356	22	13	the	the	DET
fbem-4356	22	14	false	false	ADJ
fbem-4356	22	15	export	export	NOUN
fbem-4356	22	16	of	of	ADP
fbem-4356	22	17	goods	good	NOUN
fbem-4356	22	18	through	through	ADP
fbem-4356	22	19	the	the	DET
fbem-4356	22	20	logistics	logistic	NOUN
fbem-4356	22	21	company	company	NOUN
fbem-4356	22	22	during	during	ADP
fbem-4356	22	23	this	this	DET
fbem-4356	22	24	period	period	NOUN
fbem-4356	22	25	.	.	PUNCT
fbem-4356	23	1	however	however	ADV
fbem-4356	23	2	,	,	PUNCT
fbem-4356	23	3	most	most	ADJ
fbem-4356	23	4	of	of	ADP
fbem-4356	23	5	the	the	DET
fbem-4356	23	6	goods	good	NOUN
fbem-4356	23	7	were	be	AUX
fbem-4356	23	8	not	not	PART
fbem-4356	23	9	transported	transport	VERB
fbem-4356	23	10	to	to	ADP
fbem-4356	23	11	the	the	DET
fbem-4356	23	12	destination	destination	NOUN
fbem-4356	23	13	,	,	PUNCT
fbem-4356	23	14	but	but	CCONJ
fbem-4356	23	15	were	be	AUX
fbem-4356	23	16	finally	finally	ADV
fbem-4356	23	17	sent	send	VERB
fbem-4356	23	18	back	back	ADV
fbem-4356	23	19	to	to	ADP
fbem-4356	23	20	china	china	PROPN
fbem-4356	23	21	after	after	ADP
fbem-4356	23	22	a	a	DET
fbem-4356	23	23	series	series	NOUN
fbem-4356	23	24	of	of	ADP
fbem-4356	23	25	twists	twist	NOUN
fbem-4356	23	26	and	and	CCONJ
fbem-4356	23	27	turns	turn	NOUN
fbem-4356	23	28	by	by	ADP
fbem-4356	23	29	the	the	DET
fbem-4356	23	30	transportation	transportation	NOUN
fbem-4356	23	31	company	company	NOUN
fbem-4356	23	32	.	.	PUNCT
fbem-4356	24	1	the	the	DET
fbem-4356	24	2	fund	fund	NOUN
fbem-4356	24	3	return	return	NOUN
fbem-4356	24	4	of	of	ADP
fbem-4356	24	5	this	this	DET
fbem-4356	24	6	project	project	NOUN
fbem-4356	24	7	is	be	AUX
fbem-4356	24	8	also	also	ADV
fbem-4356	24	9	an	an	DET
fbem-4356	24	10	illusion	illusion	NOUN
fbem-4356	24	11	created	create	VERB
fbem-4356	24	12	by	by	ADP
fbem-4356	24	13	the	the	DET
fbem-4356	24	14	company	company	NOUN
fbem-4356	24	15	through	through	ADP
fbem-4356	24	16	16	16	NUM
fbem-4356	24	17	third	third	ADJ
fbem-4356	24	18	-	-	PUNCT
fbem-4356	24	19	party	party	NOUN
fbem-4356	24	20	companies	company	NOUN
fbem-4356	24	21	at	at	ADP
fbem-4356	24	22	home	home	ADV
fbem-4356	24	23	and	and	CCONJ
fbem-4356	24	24	abroad	abroad	ADV
fbem-4356	24	25	.	.	PUNCT
fbem-4356	25	1	2.2	2.2	NUM
fbem-4356	25	2	.	.	PUNCT
fbem-4356	26	1	yabaite	yabaite	PROPN
fbem-4356	26	2	fictionalizes	fictionalize	VERB
fbem-4356	26	3	domestic	domestic	ADJ
fbem-4356	26	4	and	and	CCONJ
fbem-4356	26	5	foreign	foreign	ADJ
fbem-4356	26	6	trade	trade	NOUN
fbem-4356	26	7	between	between	ADP
fbem-4356	26	8	2015	2015	NUM
fbem-4356	26	9	and	and	CCONJ
fbem-4356	26	10	2016	2016	NUM
fbem-4356	26	11	,	,	PUNCT
fbem-4356	26	12	yabaite	yabaite	PROPN
fbem-4356	26	13	did	do	AUX
fbem-4356	26	14	n't	not	PART
fbem-4356	26	15	make	make	VERB
fbem-4356	26	16	any	any	DET
fbem-4356	26	17	actual	actual	ADJ
fbem-4356	26	18	transactions	transaction	NOUN
fbem-4356	26	19	with	with	ADP
fbem-4356	26	20	customers	customer	NOUN
fbem-4356	26	21	,	,	PUNCT
fbem-4356	26	22	but	but	CCONJ
fbem-4356	26	23	falsely	falsely	ADV
fbem-4356	26	24	purchased	purchase	VERB
fbem-4356	26	25	materials	material	NOUN
fbem-4356	26	26	from	from	ADP
fbem-4356	26	27	a	a	DET
fbem-4356	26	28	number	number	NOUN
fbem-4356	26	29	of	of	ADP
fbem-4356	26	30	enterprises	enterprise	NOUN
fbem-4356	26	31	by	by	ADP
fbem-4356	26	32	signing	sign	VERB
fbem-4356	26	33	false	false	ADJ
fbem-4356	26	34	purchase	purchase	NOUN
fbem-4356	26	35	and	and	CCONJ
fbem-4356	26	36	sale	sale	NOUN
fbem-4356	26	37	contracts	contract	NOUN
fbem-4356	26	38	and	and	CCONJ
fbem-4356	26	39	forging	forge	VERB
fbem-4356	26	40	warehousing	warehousing	NOUN
fbem-4356	26	41	documents	document	NOUN
fbem-4356	26	42	.	.	PUNCT
fbem-4356	27	1	then	then	ADV
fbem-4356	27	2	,	,	PUNCT
fbem-4356	27	3	they	they	PRON
fbem-4356	27	4	colluded	collude	VERB
fbem-4356	27	5	with	with	ADP
fbem-4356	27	6	other	other	ADJ
fbem-4356	27	7	customers	customer	NOUN
fbem-4356	27	8	to	to	PART
fbem-4356	27	9	sell	sell	VERB
fbem-4356	27	10	these	these	DET
fbem-4356	27	11	materials	material	NOUN
fbem-4356	27	12	under	under	ADP
fbem-4356	27	13	false	false	ADJ
fbem-4356	27	14	pretence	pretence	NOUN
fbem-4356	27	15	,	,	PUNCT
fbem-4356	27	16	but	but	CCONJ
fbem-4356	27	17	in	in	ADP
fbem-4356	27	18	fact	fact	NOUN
fbem-4356	27	19	,	,	PUNCT
fbem-4356	27	20	no	no	DET
fbem-4356	27	21	goods	good	NOUN
fbem-4356	27	22	were	be	AUX
fbem-4356	27	23	transferred	transfer	VERB
fbem-4356	27	24	.	.	PUNCT
fbem-4356	28	1	at	at	ADP
fbem-4356	28	2	the	the	DET
fbem-4356	28	3	same	same	ADJ
fbem-4356	28	4	time	time	NOUN
fbem-4356	28	5	,	,	PUNCT
fbem-4356	28	6	yabaite	yabaite	PROPN
fbem-4356	28	7	sends	send	VERB
fbem-4356	28	8	money	money	NOUN
fbem-4356	28	9	to	to	ADP
fbem-4356	28	10	"	"	PUNCT
fbem-4356	28	11	sales	sale	NOUN
fbem-4356	28	12	customers	customer	NOUN
fbem-4356	28	13	"	"	PUNCT
fbem-4356	28	14	through	through	ADP
fbem-4356	28	15	"	"	PUNCT
fbem-4356	28	16	suppliers	supplier	NOUN
fbem-4356	28	17	"	"	PUNCT
fbem-4356	28	18	and	and	CCONJ
fbem-4356	28	19	enterprises	enterprise	NOUN
fbem-4356	28	20	controlled	control	VERB
fbem-4356	28	21	by	by	ADP
fbem-4356	28	22	the	the	DET
fbem-4356	28	23	21	21	NUM
fbem-4356	28	24	chairman	chairman	NOUN
fbem-4356	28	25	of	of	ADP
fbem-4356	28	26	yabaite	yabaite	NOUN
fbem-4356	28	27	,	,	PUNCT
fbem-4356	28	28	and	and	CCONJ
fbem-4356	28	29	then	then	ADV
fbem-4356	28	30	transfers	transfer	VERB
fbem-4356	28	31	the	the	DET
fbem-4356	28	32	money	money	NOUN
fbem-4356	28	33	back	back	ADV
fbem-4356	28	34	in	in	ADP
fbem-4356	28	35	the	the	DET
fbem-4356	28	36	name	name	NOUN
fbem-4356	28	37	of	of	ADP
fbem-4356	28	38	sales	sale	NOUN
fbem-4356	28	39	money	money	NOUN
fbem-4356	28	40	,	,	PUNCT
fbem-4356	28	41	forming	form	VERB
fbem-4356	28	42	a	a	DET
fbem-4356	28	43	"	"	PUNCT
fbem-4356	28	44	real	real	ADJ
fbem-4356	28	45	"	"	PUNCT
fbem-4356	28	46	capital	capital	NOUN
fbem-4356	28	47	circulation	circulation	NOUN
fbem-4356	28	48	.	.	PUNCT
fbem-4356	29	1	in	in	ADP
fbem-4356	29	2	the	the	DET
fbem-4356	29	3	audit	audit	NOUN
fbem-4356	29	4	of	of	ADP
fbem-4356	29	5	yabaite	yabaite	NOUN
fbem-4356	29	6	,	,	PUNCT
fbem-4356	29	7	zhonghua	zhonghua	PROPN
fbem-4356	29	8	accounting	accounting	PROPN
fbem-4356	29	9	firm	firm	PROPN
fbem-4356	29	10	appointed	appoint	VERB
fbem-4356	29	11	sun	sun	NOUN
fbem-4356	29	12	mou	mou	PROPN
fbem-4356	29	13	and	and	CCONJ
fbem-4356	29	14	gu	gu	NOUN
fbem-4356	29	15	mou	mou	PROPN
fbem-4356	29	16	as	as	ADP
fbem-4356	29	17	project	project	NOUN
fbem-4356	29	18	partners	partner	NOUN
fbem-4356	29	19	.	.	PUNCT
fbem-4356	30	1	after	after	ADP
fbem-4356	30	2	completing	complete	VERB
fbem-4356	30	3	all	all	DET
fbem-4356	30	4	the	the	DET
fbem-4356	30	5	work	work	NOUN
fbem-4356	30	6	,	,	PUNCT
fbem-4356	30	7	zhonghua	zhonghua	PROPN
fbem-4356	30	8	accounting	accounting	PROPN
fbem-4356	30	9	firm	firm	NOUN
fbem-4356	30	10	easily	easily	ADV
fbem-4356	30	11	recognized	recognize	VERB
fbem-4356	30	12	that	that	SCONJ
fbem-4356	30	13	its	its	PRON
fbem-4356	30	14	audit	audit	NOUN
fbem-4356	30	15	work	work	NOUN
fbem-4356	30	16	was	be	AUX
fbem-4356	30	17	correct	correct	ADJ
fbem-4356	30	18	and	and	CCONJ
fbem-4356	30	19	had	have	AUX
fbem-4356	30	20	collected	collect	VERB
fbem-4356	30	21	enough	enough	ADJ
fbem-4356	30	22	evidence	evidence	NOUN
fbem-4356	30	23	to	to	PART
fbem-4356	30	24	support	support	VERB
fbem-4356	30	25	the	the	DET
fbem-4356	30	26	audit	audit	NOUN
fbem-4356	30	27	results	result	NOUN
fbem-4356	30	28	,	,	PUNCT
fbem-4356	30	29	so	so	CCONJ
fbem-4356	30	30	it	it	PRON
fbem-4356	30	31	issued	issue	VERB
fbem-4356	30	32	a	a	DET
fbem-4356	30	33	standard	standard	ADJ
fbem-4356	30	34	unqualified	unqualified	ADJ
fbem-4356	30	35	opinion	opinion	NOUN
fbem-4356	30	36	to	to	ADP
fbem-4356	30	37	yabaite	yabaite	PROPN
fbem-4356	30	38	.	.	PUNCT
fbem-4356	31	1	later	later	ADV
fbem-4356	31	2	,	,	PUNCT
fbem-4356	31	3	it	it	PRON
fbem-4356	31	4	was	be	AUX
fbem-4356	31	5	proved	prove	VERB
fbem-4356	31	6	that	that	SCONJ
fbem-4356	31	7	the	the	DET
fbem-4356	31	8	opinions	opinion	NOUN
fbem-4356	31	9	expressed	express	VERB
fbem-4356	31	10	by	by	ADP
fbem-4356	31	11	zhonghua	zhonghua	PROPN
fbem-4356	31	12	were	be	AUX
fbem-4356	31	13	completely	completely	ADV
fbem-4356	31	14	contrary	contrary	ADJ
fbem-4356	31	15	to	to	ADP
fbem-4356	31	16	the	the	DET
fbem-4356	31	17	actual	actual	ADJ
fbem-4356	31	18	situation	situation	NOUN
fbem-4356	31	19	.	.	PUNCT
fbem-4356	32	1	after	after	ADP
fbem-4356	32	2	the	the	DET
fbem-4356	32	3	event	event	NOUN
fbem-4356	32	4	,	,	PUNCT
fbem-4356	32	5	zhonghua	zhonghua	PROPN
fbem-4356	32	6	accounting	accounting	PROPN
fbem-4356	32	7	firm	firm	NOUN
fbem-4356	32	8	said	say	VERB
fbem-4356	32	9	that	that	SCONJ
fbem-4356	32	10	due	due	ADP
fbem-4356	32	11	to	to	ADP
fbem-4356	32	12	the	the	DET
fbem-4356	32	13	problems	problem	NOUN
fbem-4356	32	14	of	of	ADP
fbem-4356	32	15	fraud	fraud	NOUN
fbem-4356	32	16	and	and	CCONJ
fbem-4356	32	17	falsification	falsification	NOUN
fbem-4356	32	18	of	of	ADP
fbem-4356	32	19	financial	financial	ADJ
fbem-4356	32	20	information	information	NOUN
fbem-4356	32	21	in	in	ADP
fbem-4356	32	22	the	the	DET
fbem-4356	32	23	management	management	NOUN
fbem-4356	32	24	of	of	ADP
fbem-4356	32	25	yabaite	yabaite	NOUN
fbem-4356	32	26	,	,	PUNCT
fbem-4356	32	27	it	it	PRON
fbem-4356	32	28	was	be	AUX
fbem-4356	32	29	difficult	difficult	ADJ
fbem-4356	32	30	to	to	PART
fbem-4356	32	31	find	find	VERB
fbem-4356	32	32	out	out	ADP
fbem-4356	32	33	the	the	DET
fbem-4356	32	34	general	general	ADJ
fbem-4356	32	35	audit	audit	NOUN
fbem-4356	32	36	procedures	procedure	NOUN
fbem-4356	32	37	,	,	PUNCT
fbem-4356	32	38	so	so	SCONJ
fbem-4356	32	39	it	it	PRON
fbem-4356	32	40	failed	fail	VERB
fbem-4356	32	41	to	to	PART
fbem-4356	32	42	find	find	VERB
fbem-4356	32	43	out	out	ADP
fbem-4356	32	44	the	the	DET
fbem-4356	32	45	major	major	ADJ
fbem-4356	32	46	errors	error	NOUN
fbem-4356	32	47	.	.	PUNCT
fbem-4356	33	1	however	however	ADV
fbem-4356	33	2	,	,	PUNCT
fbem-4356	33	3	a	a	DET
fbem-4356	33	4	large	large	ADJ
fbem-4356	33	5	amount	amount	NOUN
fbem-4356	33	6	of	of	ADP
fbem-4356	33	7	evidence	evidence	NOUN
fbem-4356	33	8	indicates	indicate	VERB
fbem-4356	33	9	that	that	SCONJ
fbem-4356	33	10	zhonghua	zhonghua	PROPN
fbem-4356	33	11	did	do	AUX
fbem-4356	33	12	not	not	PART
fbem-4356	33	13	strictly	strictly	ADV
fbem-4356	33	14	follow	follow	VERB
fbem-4356	33	15	the	the	DET
fbem-4356	33	16	relevant	relevant	ADJ
fbem-4356	33	17	standards	standard	NOUN
fbem-4356	33	18	in	in	ADP
fbem-4356	33	19	the	the	DET
fbem-4356	33	20	whole	whole	ADJ
fbem-4356	33	21	audit	audit	NOUN
fbem-4356	33	22	process	process	NOUN
fbem-4356	33	23	.	.	PUNCT
fbem-4356	34	1	the	the	DET
fbem-4356	34	2	root	root	NOUN
fbem-4356	34	3	cause	cause	NOUN
fbem-4356	34	4	is	be	AUX
fbem-4356	34	5	the	the	DET
fbem-4356	34	6	defect	defect	NOUN
fbem-4356	34	7	of	of	ADP
fbem-4356	34	8	audit	audit	NOUN
fbem-4356	34	9	quality	quality	NOUN
fbem-4356	34	10	management	management	NOUN
fbem-4356	34	11	of	of	ADP
fbem-4356	34	12	the	the	DET
fbem-4356	34	13	firm	firm	NOUN
fbem-4356	34	14	,	,	PUNCT
fbem-4356	34	15	which	which	PRON
fbem-4356	34	16	leads	lead	VERB
fbem-4356	34	17	to	to	ADP
fbem-4356	34	18	the	the	DET
fbem-4356	34	19	failure	failure	NOUN
fbem-4356	34	20	to	to	PART
fbem-4356	34	21	find	find	VERB
fbem-4356	34	22	the	the	DET
fbem-4356	34	23	significant	significant	ADJ
fbem-4356	34	24	misstatement	misstatement	NOUN
fbem-4356	34	25	of	of	ADP
fbem-4356	34	26	yabaite	yabaite	PROPN
fbem-4356	34	27	company	company	NOUN
fbem-4356	34	28	.	.	PUNCT
fbem-4356	35	1	3	3	X
fbem-4356	35	2	.	.	X
fbem-4356	35	3	problems	problem	NOUN
fbem-4356	35	4	existing	exist	VERB
fbem-4356	35	5	in	in	ADP
fbem-4356	35	6	audit	audit	NOUN
fbem-4356	35	7	quality	quality	NOUN
fbem-4356	35	8	management	management	NOUN
fbem-4356	35	9	system	system	NOUN
fbem-4356	35	10	of	of	ADP
fbem-4356	35	11	zhonghua	zhonghua	PROPN
fbem-4356	35	12	accounting	accounting	PROPN
fbem-4356	35	13	firm	firm	PROPN
fbem-4356	35	14	next	next	ADV
fbem-4356	35	15	,	,	PUNCT
fbem-4356	35	16	taking	take	VERB
fbem-4356	35	17	yabaite	yabaite	PROPN
fbem-4356	35	18	company	company	NOUN
fbem-4356	35	19	's	's	PART
fbem-4356	35	20	audit	audit	NOUN
fbem-4356	35	21	failure	failure	NOUN
fbem-4356	35	22	as	as	ADP
fbem-4356	35	23	an	an	DET
fbem-4356	35	24	example	example	NOUN
fbem-4356	35	25	,	,	PUNCT
fbem-4356	35	26	this	this	DET
fbem-4356	35	27	paper	paper	NOUN
fbem-4356	35	28	will	will	AUX
fbem-4356	35	29	analyze	analyze	VERB
fbem-4356	35	30	the	the	DET
fbem-4356	35	31	problems	problem	NOUN
fbem-4356	35	32	of	of	ADP
fbem-4356	35	33	zhonghua	zhonghua	PROPN
fbem-4356	35	34	accounting	accounting	PROPN
fbem-4356	35	35	firm	firm	NOUN
fbem-4356	35	36	's	's	PART
fbem-4356	35	37	quality	quality	NOUN
fbem-4356	35	38	management	management	NOUN
fbem-4356	35	39	system	system	NOUN
fbem-4356	35	40	from	from	ADP
fbem-4356	35	41	the	the	DET
fbem-4356	35	42	aspects	aspect	NOUN
fbem-4356	35	43	of	of	ADP
fbem-4356	35	44	governance	governance	NOUN
fbem-4356	35	45	and	and	CCONJ
fbem-4356	35	46	leadership	leadership	NOUN
fbem-4356	35	47	,	,	PUNCT
fbem-4356	35	48	resources	resource	NOUN
fbem-4356	35	49	,	,	PUNCT
fbem-4356	35	50	accounting	accounting	NOUN
fbem-4356	35	51	firm	firm	NOUN
fbem-4356	35	52	's	's	PART
fbem-4356	35	53	risk	risk	NOUN
fbem-4356	35	54	assessment	assessment	NOUN
fbem-4356	35	55	procedures	procedure	NOUN
fbem-4356	35	56	,	,	PUNCT
fbem-4356	35	57	relevant	relevant	ADJ
fbem-4356	35	58	professional	professional	ADJ
fbem-4356	35	59	ethics	ethic	NOUN
fbem-4356	35	60	requirements	requirement	NOUN
fbem-4356	35	61	,	,	PUNCT
fbem-4356	35	62	customer	customer	NOUN
fbem-4356	35	63	relationship	relationship	NOUN
fbem-4356	35	64	and	and	CCONJ
fbem-4356	35	65	specific	specific	ADJ
fbem-4356	35	66	business	business	NOUN
fbem-4356	35	67	undertaking	undertaking	NOUN
fbem-4356	35	68	and	and	CCONJ
fbem-4356	35	69	maintenance	maintenance	NOUN
fbem-4356	35	70	,	,	PUNCT
fbem-4356	35	71	business	business	NOUN
fbem-4356	35	72	execution	execution	NOUN
fbem-4356	35	73	,	,	PUNCT
fbem-4356	35	74	information	information	NOUN
fbem-4356	35	75	and	and	CCONJ
fbem-4356	35	76	communication	communication	NOUN
fbem-4356	35	77	,	,	PUNCT
fbem-4356	35	78	monitoring	monitoring	NOUN
fbem-4356	35	79	and	and	CCONJ
fbem-4356	35	80	rectification	rectification	NOUN
fbem-4356	35	81	procedures	procedure	NOUN
fbem-4356	35	82	,	,	PUNCT
fbem-4356	35	83	according	accord	VERB
fbem-4356	35	84	to	to	ADP
fbem-4356	35	85	the	the	DET
fbem-4356	35	86	structure	structure	NOUN
fbem-4356	35	87	of	of	ADP
fbem-4356	35	88	quality	quality	NOUN
fbem-4356	35	89	management	management	NOUN
fbem-4356	35	90	system	system	NOUN
fbem-4356	35	91	,	,	PUNCT
fbem-4356	35	92	see	see	VERB
fbem-4356	35	93	figure	figure	NOUN
fbem-4356	35	94	1	1	NUM
fbem-4356	35	95	.	.	PUNCT
fbem-4356	35	96	figure	figure	NOUN
fbem-4356	35	97	1	1	NUM
fbem-4356	35	98	.	.	PUNCT
fbem-4356	35	99	quality	quality	NOUN
fbem-4356	35	100	management	management	NOUN
fbem-4356	35	101	system	system	NOUN
fbem-4356	35	102	3.1	3.1	NUM
fbem-4356	35	103	.	.	PUNCT
fbem-4356	36	1	governance	governance	NOUN
fbem-4356	36	2	and	and	CCONJ
fbem-4356	36	3	leadership	leadership	NOUN
fbem-4356	36	4	the	the	DET
fbem-4356	36	5	poor	poor	ADJ
fbem-4356	36	6	quality	quality	NOUN
fbem-4356	36	7	management	management	NOUN
fbem-4356	36	8	effect	effect	NOUN
fbem-4356	36	9	and	and	CCONJ
fbem-4356	36	10	ineffective	ineffective	ADJ
fbem-4356	36	11	implementation	implementation	NOUN
fbem-4356	36	12	of	of	ADP
fbem-4356	36	13	audit	audit	NOUN
fbem-4356	36	14	procedures	procedure	NOUN
fbem-4356	36	15	are	be	AUX
fbem-4356	36	16	mainly	mainly	ADV
fbem-4356	36	17	due	due	ADJ
fbem-4356	36	18	to	to	ADP
fbem-4356	36	19	not	not	PART
fbem-4356	36	20	only	only	ADV
fbem-4356	36	21	the	the	DET
fbem-4356	36	22	lack	lack	NOUN
fbem-4356	36	23	of	of	ADP
fbem-4356	36	24	audit	audit	NOUN
fbem-4356	36	25	ability	ability	NOUN
fbem-4356	36	26	,	,	PUNCT
fbem-4356	36	27	but	but	CCONJ
fbem-4356	36	28	also	also	ADV
fbem-4356	36	29	the	the	DET
fbem-4356	36	30	lack	lack	NOUN
fbem-4356	36	31	of	of	ADP
fbem-4356	36	32	ideological	ideological	ADJ
fbem-4356	36	33	understanding	understanding	NOUN
fbem-4356	36	34	of	of	ADP
fbem-4356	36	35	auditors	auditor	NOUN
fbem-4356	36	36	.	.	PUNCT
fbem-4356	37	1	therefore	therefore	ADV
fbem-4356	37	2	,	,	PUNCT
fbem-4356	37	3	under	under	ADP
fbem-4356	37	4	the	the	DET
fbem-4356	37	5	situation	situation	NOUN
fbem-4356	37	6	of	of	ADP
fbem-4356	37	7	heavy	heavy	ADJ
fbem-4356	37	8	annual	annual	ADJ
fbem-4356	37	9	audit	audit	NOUN
fbem-4356	37	10	work	work	NOUN
fbem-4356	37	11	,	,	PUNCT
fbem-4356	37	12	zhonghua	zhonghua	PROPN
fbem-4356	37	13	accounting	accounting	PROPN
fbem-4356	37	14	firm	firm	NOUN
fbem-4356	37	15	often	often	ADV
fbem-4356	37	16	shortens	shorten	VERB
fbem-4356	37	17	the	the	DET
fbem-4356	37	18	audit	audit	NOUN
fbem-4356	37	19	process	process	NOUN
fbem-4356	37	20	to	to	PART
fbem-4356	37	21	ensure	ensure	VERB
fbem-4356	37	22	the	the	DET
fbem-4356	37	23	timely	timely	ADJ
fbem-4356	37	24	completion	completion	NOUN
fbem-4356	37	25	of	of	ADP
fbem-4356	37	26	the	the	DET
fbem-4356	37	27	work	work	NOUN
fbem-4356	37	28	.	.	PUNCT
fbem-4356	38	1	in	in	ADP
fbem-4356	38	2	the	the	DET
fbem-4356	38	3	process	process	NOUN
fbem-4356	38	4	of	of	ADP
fbem-4356	38	5	auditing	auditing	NOUN
fbem-4356	38	6	,	,	PUNCT
fbem-4356	38	7	there	there	PRON
fbem-4356	38	8	are	be	VERB
fbem-4356	38	9	always	always	ADV
fbem-4356	38	10	some	some	DET
fbem-4356	38	11	problems	problem	NOUN
fbem-4356	38	12	when	when	SCONJ
fbem-4356	38	13	programs	program	NOUN
fbem-4356	38	14	are	be	AUX
fbem-4356	38	15	cut	cut	VERB
fbem-4356	38	16	in	in	ADP
fbem-4356	38	17	order	order	NOUN
fbem-4356	38	18	to	to	PART
fbem-4356	38	19	speed	speed	VERB
fbem-4356	38	20	up	up	ADP
fbem-4356	38	21	the	the	DET
fbem-4356	38	22	work	work	NOUN
fbem-4356	38	23	progress	progress	NOUN
fbem-4356	38	24	,	,	PUNCT
fbem-4356	38	25	but	but	CCONJ
fbem-4356	38	26	in	in	ADP
fbem-4356	38	27	the	the	DET
fbem-4356	38	28	final	final	ADJ
fbem-4356	38	29	analysis	analysis	NOUN
fbem-4356	38	30	,	,	PUNCT
fbem-4356	38	31	this	this	PRON
fbem-4356	38	32	is	be	AUX
fbem-4356	38	33	due	due	ADJ
fbem-4356	38	34	to	to	ADP
fbem-4356	38	35	the	the	DET
fbem-4356	38	36	ideological	ideological	ADJ
fbem-4356	38	37	and	and	CCONJ
fbem-4356	38	38	cognitive	cognitive	ADJ
fbem-4356	38	39	problems	problem	NOUN
fbem-4356	38	40	of	of	ADP
fbem-4356	38	41	auditors	auditor	NOUN
fbem-4356	38	42	.	.	PUNCT
fbem-4356	39	1	on	on	ADP
fbem-4356	39	2	the	the	DET
fbem-4356	39	3	one	one	NUM
fbem-4356	39	4	hand	hand	NOUN
fbem-4356	39	5	,	,	PUNCT
fbem-4356	39	6	auditors	auditor	NOUN
fbem-4356	39	7	may	may	AUX
fbem-4356	39	8	misjudge	misjudge	VERB
fbem-4356	39	9	the	the	DET
fbem-4356	39	10	importance	importance	NOUN
fbem-4356	39	11	of	of	ADP
fbem-4356	39	12	some	some	DET
fbem-4356	39	13	audit	audit	NOUN
fbem-4356	39	14	matters	matter	VERB
fbem-4356	39	15	in	in	ADP
fbem-4356	39	16	the	the	DET
fbem-4356	39	17	audit	audit	NOUN
fbem-4356	39	18	process	process	NOUN
fbem-4356	39	19	,	,	PUNCT
fbem-4356	39	20	and	and	CCONJ
fbem-4356	39	21	easily	easily	ADV
fbem-4356	39	22	think	think	VERB
fbem-4356	39	23	that	that	SCONJ
fbem-4356	39	24	they	they	PRON
fbem-4356	39	25	only	only	ADV
fbem-4356	39	26	need	need	VERB
fbem-4356	39	27	to	to	PART
fbem-4356	39	28	obtain	obtain	VERB
fbem-4356	39	29	a	a	DET
fbem-4356	39	30	small	small	ADJ
fbem-4356	39	31	amount	amount	NOUN
fbem-4356	39	32	of	of	ADP
fbem-4356	39	33	audit	audit	NOUN
fbem-4356	39	34	evidence	evidence	NOUN
fbem-4356	39	35	to	to	PART
fbem-4356	39	36	prove	prove	VERB
fbem-4356	39	37	it	it	PRON
fbem-4356	39	38	,	,	PUNCT
fbem-4356	39	39	so	so	ADV
fbem-4356	39	40	they	they	PRON
fbem-4356	39	41	do	do	AUX
fbem-4356	39	42	not	not	PART
fbem-4356	39	43	operate	operate	VERB
fbem-4356	39	44	according	accord	VERB
fbem-4356	39	45	to	to	ADP
fbem-4356	39	46	the	the	DET
fbem-4356	39	47	requirements	requirement	NOUN
fbem-4356	39	48	of	of	ADP
fbem-4356	39	49	auditing	audit	VERB
fbem-4356	39	50	professional	professional	ADJ
fbem-4356	39	51	ethics	ethic	NOUN
fbem-4356	39	52	,	,	PUNCT
fbem-4356	39	53	thus	thus	ADV
fbem-4356	39	54	neglecting	neglect	VERB
fbem-4356	39	55	some	some	DET
fbem-4356	39	56	important	important	ADJ
fbem-4356	39	57	audit	audit	NOUN
fbem-4356	39	58	processes	process	NOUN
fbem-4356	39	59	.	.	PUNCT
fbem-4356	40	1	on	on	ADP
fbem-4356	40	2	the	the	DET
fbem-4356	40	3	other	other	ADJ
fbem-4356	40	4	hand	hand	NOUN
fbem-4356	40	5	,	,	PUNCT
fbem-4356	40	6	zhonghua	zhonghua	PROPN
fbem-4356	40	7	implements	implement	VERB
fbem-4356	40	8	a	a	DET
fbem-4356	40	9	strict	strict	ADJ
fbem-4356	40	10	three	three	NUM
fbem-4356	40	11	-	-	PUNCT
fbem-4356	40	12	level	level	NOUN
fbem-4356	40	13	review	review	NOUN
fbem-4356	40	14	system	system	NOUN
fbem-4356	40	15	,	,	PUNCT
fbem-4356	40	16	so	so	SCONJ
fbem-4356	40	17	some	some	DET
fbem-4356	40	18	auditors	auditor	NOUN
fbem-4356	40	19	are	be	AUX
fbem-4356	40	20	very	very	ADV
fbem-4356	40	21	dependent	dependent	ADJ
fbem-4356	40	22	on	on	ADP
fbem-4356	40	23	this	this	DET
fbem-4356	40	24	system	system	NOUN
fbem-4356	40	25	.	.	PUNCT
fbem-4356	41	1	they	they	PRON
fbem-4356	41	2	believe	believe	VERB
fbem-4356	41	3	that	that	SCONJ
fbem-4356	41	4	even	even	ADV
fbem-4356	41	5	if	if	SCONJ
fbem-4356	41	6	something	something	PRON
fbem-4356	41	7	goes	go	VERB
fbem-4356	41	8	wrong	wrong	ADJ
fbem-4356	41	9	in	in	ADP
fbem-4356	41	10	their	their	PRON
fbem-4356	41	11	work	work	NOUN
fbem-4356	41	12	,	,	PUNCT
fbem-4356	41	13	they	they	PRON
fbem-4356	41	14	can	can	AUX
fbem-4356	41	15	make	make	VERB
fbem-4356	41	16	up	up	ADP
fbem-4356	41	17	for	for	ADP
fbem-4356	41	18	it	it	PRON
fbem-4356	41	19	through	through	ADP
fbem-4356	41	20	review	review	NOUN
fbem-4356	41	21	,	,	PUNCT
fbem-4356	41	22	and	and	CCONJ
fbem-4356	41	23	they	they	PRON
fbem-4356	41	24	only	only	ADV
fbem-4356	41	25	need	need	VERB
fbem-4356	41	26	to	to	PART
fbem-4356	41	27	finish	finish	VERB
fbem-4356	41	28	their	their	PRON
fbem-4356	41	29	tasks	task	NOUN
fbem-4356	41	30	on	on	ADP
fbem-4356	41	31	time	time	NOUN
fbem-4356	41	32	and	and	CCONJ
fbem-4356	41	33	record	record	NOUN
fbem-4356	41	34	all	all	DET
fbem-4356	41	35	their	their	PRON
fbem-4356	41	36	work	work	NOUN
fbem-4356	41	37	.	.	PUNCT
fbem-4356	42	1	therefore	therefore	ADV
fbem-4356	42	2	,	,	PUNCT
fbem-4356	42	3	some	some	DET
fbem-4356	42	4	auditors	auditor	NOUN
fbem-4356	42	5	'	'	PART
fbem-4356	42	6	working	work	VERB
fbem-4356	42	7	attitude	attitude	NOUN
fbem-4356	42	8	in	in	ADP
fbem-4356	42	9	the	the	DET
fbem-4356	42	10	audit	audit	NOUN
fbem-4356	42	11	process	process	NOUN
fbem-4356	42	12	is	be	AUX
fbem-4356	42	13	loose	loose	ADJ
fbem-4356	42	14	,	,	PUNCT
fbem-4356	42	15	and	and	CCONJ
fbem-4356	42	16	they	they	PRON
fbem-4356	42	17	only	only	ADV
fbem-4356	42	18	perform	perform	VERB
fbem-4356	42	19	tasks	task	NOUN
fbem-4356	42	20	mechanically	mechanically	ADV
fbem-4356	42	21	,	,	PUNCT
fbem-4356	42	22	which	which	PRON
fbem-4356	42	23	leads	lead	VERB
fbem-4356	42	24	to	to	ADP
fbem-4356	42	25	inaccurate	inaccurate	ADJ
fbem-4356	42	26	judgment	judgment	NOUN
fbem-4356	42	27	of	of	ADP
fbem-4356	42	28	the	the	DET
fbem-4356	42	29	importance	importance	NOUN
fbem-4356	42	30	level	level	NOUN
fbem-4356	42	31	of	of	ADP
fbem-4356	42	32	some	some	DET
fbem-4356	42	33	businesses	business	NOUN
fbem-4356	42	34	,	,	PUNCT
fbem-4356	42	35	and	and	CCONJ
fbem-4356	42	36	even	even	ADV
fbem-4356	42	37	ignores	ignore	VERB
fbem-4356	42	38	key	key	ADJ
fbem-4356	42	39	issues	issue	NOUN
fbem-4356	42	40	.	.	PUNCT
fbem-4356	43	1	however	however	ADV
fbem-4356	43	2	,	,	PUNCT
fbem-4356	43	3	audit	audit	NOUN
fbem-4356	43	4	quality	quality	NOUN
fbem-4356	43	5	management	management	NOUN
fbem-4356	43	6	itself	itself	PRON
fbem-4356	43	7	is	be	AUX
fbem-4356	43	8	a	a	DET
fbem-4356	43	9	process	process	NOUN
fbem-4356	43	10	involving	involve	VERB
fbem-4356	43	11	all	all	DET
fbem-4356	43	12	employees	employee	NOUN
fbem-4356	43	13	,	,	PUNCT
fbem-4356	43	14	and	and	CCONJ
fbem-4356	43	15	some	some	DET
fbem-4356	43	16	auditors	auditor	NOUN
fbem-4356	43	17	do	do	AUX
fbem-4356	43	18	not	not	PART
fbem-4356	43	19	pay	pay	VERB
fbem-4356	43	20	enough	enough	ADJ
fbem-4356	43	21	attention	attention	NOUN
fbem-4356	43	22	to	to	ADP
fbem-4356	43	23	it	it	PRON
fbem-4356	43	24	,	,	PUNCT
fbem-4356	43	25	thus	thus	ADV
fbem-4356	43	26	laying	lay	VERB
fbem-4356	43	27	a	a	DET
fbem-4356	43	28	hidden	hidden	ADJ
fbem-4356	43	29	danger	danger	NOUN
fbem-4356	43	30	for	for	ADP
fbem-4356	43	31	future	future	ADJ
fbem-4356	43	32	work	work	NOUN
fbem-4356	43	33	.	.	PUNCT
fbem-4356	44	1	3.2	3.2	NUM
fbem-4356	44	2	.	.	PUNCT
fbem-4356	44	3	resource	resource	NOUN
fbem-4356	44	4	before	before	SCONJ
fbem-4356	44	5	the	the	DET
fbem-4356	44	6	zhonghua	zhonghua	PROPN
fbem-4356	44	7	officially	officially	ADV
fbem-4356	44	8	started	start	VERB
fbem-4356	44	9	the	the	DET
fbem-4356	44	10	audit	audit	NOUN
fbem-4356	44	11	,	,	PUNCT
fbem-4356	44	12	it	it	PRON
fbem-4356	44	13	did	do	AUX
fbem-4356	44	14	n't	not	PART
fbem-4356	44	15	appoint	appoint	VERB
fbem-4356	44	16	the	the	DET
fbem-4356	44	17	project	project	NOUN
fbem-4356	44	18	leader	leader	NOUN
fbem-4356	44	19	and	and	CCONJ
fbem-4356	44	20	team	team	NOUN
fbem-4356	44	21	members	member	NOUN
fbem-4356	44	22	according	accord	VERB
fbem-4356	44	23	to	to	ADP
fbem-4356	44	24	the	the	DET
fbem-4356	44	25	nature	nature	NOUN
fbem-4356	44	26	,	,	PUNCT
fbem-4356	44	27	risk	risk	NOUN
fbem-4356	44	28	and	and	CCONJ
fbem-4356	44	29	difficulty	difficulty	NOUN
fbem-4356	44	30	of	of	ADP
fbem-4356	44	31	the	the	DET
fbem-4356	44	32	project	project	NOUN
fbem-4356	44	33	.	.	PUNCT
fbem-4356	45	1	in	in	ADP
fbem-4356	45	2	addition	addition	NOUN
fbem-4356	45	3	,	,	PUNCT
fbem-4356	45	4	due	due	ADP
fbem-4356	45	5	to	to	ADP
fbem-4356	45	6	the	the	DET
fbem-4356	45	7	shortage	shortage	NOUN
fbem-4356	45	8	of	of	ADP
fbem-4356	45	9	time	time	NOUN
fbem-4356	45	10	and	and	CCONJ
fbem-4356	45	11	manpower	manpower	NOUN
fbem-4356	45	12	,	,	PUNCT
fbem-4356	45	13	zhonghua	zhonghua	PROPN
fbem-4356	45	14	often	often	ADV
fbem-4356	45	15	temporarily	temporarily	ADV
fbem-4356	45	16	assigns	assign	VERB
fbem-4356	45	17	a	a	DET
fbem-4356	45	18	group	group	NOUN
fbem-4356	45	19	of	of	ADP
fbem-4356	45	20	new	new	ADJ
fbem-4356	45	21	employees	employee	NOUN
fbem-4356	45	22	who	who	PRON
fbem-4356	45	23	have	have	AUX
fbem-4356	45	24	just	just	ADV
fbem-4356	45	25	joined	join	VERB
fbem-4356	45	26	the	the	DET
fbem-4356	45	27	company	company	NOUN
fbem-4356	45	28	and	and	CCONJ
fbem-4356	45	29	are	be	AUX
fbem-4356	45	30	inexperienced	inexperienced	ADJ
fbem-4356	45	31	to	to	PART
fbem-4356	45	32	audit	audit	VERB
fbem-4356	45	33	.	.	PUNCT
fbem-4356	46	1	for	for	ADP
fbem-4356	46	2	this	this	PRON
fbem-4356	46	3	,	,	PUNCT
fbem-4356	46	4	it	it	PRON
fbem-4356	46	5	is	be	AUX
fbem-4356	46	6	necessary	necessary	ADJ
fbem-4356	46	7	to	to	PART
fbem-4356	46	8	have	have	VERB
fbem-4356	46	9	a	a	DET
fbem-4356	46	10	senior	senior	ADJ
fbem-4356	46	11	auditor	auditor	NOUN
fbem-4356	46	12	to	to	PART
fbem-4356	46	13	do	do	VERB
fbem-4356	46	14	a	a	DET
fbem-4356	46	15	good	good	ADJ
fbem-4356	46	16	job	job	NOUN
fbem-4356	46	17	of	of	ADP
fbem-4356	46	18	supervision	supervision	NOUN
fbem-4356	46	19	.	.	PUNCT
fbem-4356	47	1	during	during	ADP
fbem-4356	47	2	the	the	DET
fbem-4356	47	3	year	year	NOUN
fbem-4356	47	4	-	-	PUNCT
fbem-4356	47	5	end	end	NOUN
fbem-4356	47	6	audit	audit	NOUN
fbem-4356	47	7	in	in	ADP
fbem-4356	47	8	2015	2015	NUM
fbem-4356	47	9	,	,	PUNCT
fbem-4356	47	10	zhonghua	zhonghua	PROPN
fbem-4356	47	11	accounting	accounting	PROPN
fbem-4356	47	12	firm	firm	NOUN
fbem-4356	47	13	did	do	AUX
fbem-4356	47	14	not	not	PART
fbem-4356	47	15	have	have	VERB
fbem-4356	47	16	much	much	ADJ
fbem-4356	47	17	time	time	NOUN
fbem-4356	47	18	to	to	PART
fbem-4356	47	19	train	train	VERB
fbem-4356	47	20	and	and	CCONJ
fbem-4356	47	21	supervise	supervise	VERB
fbem-4356	47	22	the	the	DET
fbem-4356	47	23	novice	novice	NOUN
fbem-4356	47	24	due	due	ADP
fbem-4356	47	25	to	to	ADP
fbem-4356	47	26	the	the	DET
fbem-4356	47	27	numerous	numerous	ADJ
fbem-4356	47	28	audit	audit	NOUN
fbem-4356	47	29	projects	project	NOUN
fbem-4356	47	30	and	and	CCONJ
fbem-4356	47	31	tight	tight	ADJ
fbem-4356	47	32	task	task	NOUN
fbem-4356	47	33	time	time	NOUN
fbem-4356	47	34	.	.	PUNCT
fbem-4356	48	1	in	in	ADP
fbem-4356	48	2	addition	addition	NOUN
fbem-4356	48	3	,	,	PUNCT
fbem-4356	48	4	due	due	ADP
fbem-4356	48	5	to	to	ADP
fbem-4356	48	6	the	the	DET
fbem-4356	48	7	high	high	ADJ
fbem-4356	48	8	mobility	mobility	NOUN
fbem-4356	48	9	of	of	ADP
fbem-4356	48	10	the	the	DET
fbem-4356	48	11	assigned	assign	VERB
fbem-4356	48	12	employees	employee	NOUN
fbem-4356	48	13	and	and	CCONJ
fbem-4356	48	14	their	their	PRON
fbem-4356	48	15	lack	lack	NOUN
fbem-4356	48	16	of	of	ADP
fbem-4356	48	17	sufficient	sufficient	ADJ
fbem-4356	48	18	work	work	NOUN
fbem-4356	48	19	experience	experience	NOUN
fbem-4356	48	20	,	,	PUNCT
fbem-4356	48	21	the	the	DET
fbem-4356	48	22	authenticity	authenticity	NOUN
fbem-4356	48	23	and	and	CCONJ
fbem-4356	48	24	accuracy	accuracy	NOUN
fbem-4356	48	25	of	of	ADP
fbem-4356	48	26	information	information	NOUN
fbem-4356	48	27	such	such	ADJ
fbem-4356	48	28	as	as	ADP
fbem-4356	48	29	operating	operating	NOUN
fbem-4356	48	30	costs	cost	NOUN
fbem-4356	48	31	and	and	CCONJ
fbem-4356	48	32	sales	sale	NOUN
fbem-4356	48	33	expenses	expense	NOUN
fbem-4356	48	34	of	of	ADP
fbem-4356	48	35	yabaite	yabaite	PROPN
fbem-4356	48	36	have	have	AUX
fbem-4356	48	37	not	not	PART
fbem-4356	48	38	been	be	AUX
fbem-4356	48	39	tested	test	VERB
fbem-4356	48	40	.	.	PUNCT
fbem-4356	49	1	if	if	SCONJ
fbem-4356	49	2	the	the	DET
fbem-4356	49	3	zhonghua	zhonghua	PROPN
fbem-4356	49	4	can	can	AUX
fbem-4356	49	5	reasonably	reasonably	ADV
fbem-4356	49	6	allocate	allocate	VERB
fbem-4356	49	7	employees	employee	NOUN
fbem-4356	49	8	and	and	CCONJ
fbem-4356	49	9	ensure	ensure	VERB
fbem-4356	49	10	the	the	DET
fbem-4356	49	11	coordination	coordination	NOUN
fbem-4356	49	12	of	of	ADP
fbem-4356	49	13	the	the	DET
fbem-4356	49	14	appointment	appointment	NOUN
fbem-4356	49	15	of	of	ADP
fbem-4356	49	16	employees	employee	NOUN
fbem-4356	49	17	,	,	PUNCT
fbem-4356	49	18	it	it	PRON
fbem-4356	49	19	can	can	AUX
fbem-4356	49	20	avoid	avoid	VERB
fbem-4356	49	21	the	the	DET
fbem-4356	49	22	audit	audit	NOUN
fbem-4356	49	23	failure	failure	NOUN
fbem-4356	49	24	to	to	ADP
fbem-4356	49	25	some	some	DET
fbem-4356	49	26	extent	extent	NOUN
fbem-4356	49	27	.	.	PUNCT
fbem-4356	50	1	it	it	PRON
fbem-4356	50	2	can	can	AUX
fbem-4356	50	3	be	be	AUX
fbem-4356	50	4	seen	see	VERB
fbem-4356	50	5	that	that	SCONJ
fbem-4356	50	6	zhonghua	zhonghua	PROPN
fbem-4356	50	7	has	have	VERB
fbem-4356	50	8	no	no	DET
fbem-4356	50	9	discipline	discipline	NOUN
fbem-4356	50	10	in	in	ADP
fbem-4356	50	11	talent	talent	NOUN
fbem-4356	50	12	allocation	allocation	NOUN
fbem-4356	50	13	planning	planning	NOUN
fbem-4356	50	14	,	,	PUNCT
fbem-4356	50	15	no	no	DET
fbem-4356	50	16	comprehensive	comprehensive	ADJ
fbem-4356	50	17	staff	staff	NOUN
fbem-4356	50	18	evaluation	evaluation	NOUN
fbem-4356	50	19	,	,	PUNCT
fbem-4356	50	20	and	and	CCONJ
fbem-4356	50	21	no	no	DET
fbem-4356	50	22	selection	selection	NOUN
fbem-4356	50	23	of	of	ADP
fbem-4356	50	24	suitable	suitable	ADJ
fbem-4356	50	25	staff	staff	NOUN
fbem-4356	50	26	according	accord	VERB
fbem-4356	50	27	to	to	ADP
fbem-4356	50	28	the	the	DET
fbem-4356	50	29	staff	staff	NOUN
fbem-4356	50	30	's	's	PART
fbem-4356	50	31	ability	ability	NOUN
fbem-4356	50	32	and	and	CCONJ
fbem-4356	50	33	the	the	DET
fbem-4356	50	34	actual	actual	ADJ
fbem-4356	50	35	situation	situation	NOUN
fbem-4356	50	36	of	of	ADP
fbem-4356	50	37	the	the	DET
fbem-4356	50	38	project	project	NOUN
fbem-4356	50	39	.	.	PUNCT
fbem-4356	51	1	in	in	ADP
fbem-4356	51	2	such	such	DET
fbem-4356	51	3	an	an	DET
fbem-4356	51	4	environment	environment	NOUN
fbem-4356	51	5	,	,	PUNCT
fbem-4356	51	6	the	the	DET
fbem-4356	51	7	lack	lack	NOUN
fbem-4356	51	8	of	of	ADP
fbem-4356	51	9	coordination	coordination	NOUN
fbem-4356	51	10	and	and	CCONJ
fbem-4356	51	11	complementarity	complementarity	NOUN
fbem-4356	51	12	among	among	ADP
fbem-4356	51	13	team	team	NOUN
fbem-4356	51	14	members	member	NOUN
fbem-4356	51	15	requires	require	VERB
fbem-4356	51	16	a	a	DET
fbem-4356	51	17	lot	lot	NOUN
fbem-4356	51	18	of	of	ADP
fbem-4356	51	19	time	time	NOUN
fbem-4356	51	20	and	and	CCONJ
fbem-4356	51	21	energy	energy	NOUN
fbem-4356	51	22	to	to	PART
fbem-4356	51	23	communicate	communicate	VERB
fbem-4356	51	24	and	and	CCONJ
fbem-4356	51	25	guide	guide	VERB
fbem-4356	51	26	,	,	PUNCT
fbem-4356	51	27	which	which	PRON
fbem-4356	51	28	greatly	greatly	ADV
fbem-4356	51	29	affects	affect	VERB
fbem-4356	51	30	the	the	DET
fbem-4356	51	31	implementation	implementation	NOUN
fbem-4356	51	32	and	and	CCONJ
fbem-4356	51	33	management	management	NOUN
fbem-4356	51	34	of	of	ADP
fbem-4356	51	35	audit	audit	NOUN
fbem-4356	51	36	work	work	NOUN
fbem-4356	51	37	.	.	PUNCT
fbem-4356	52	1	22	22	NUM
fbem-4356	52	2	3.3	3.3	NUM
fbem-4356	52	3	.	.	PUNCT
fbem-4356	53	1	accounting	accounting	NOUN
fbem-4356	53	2	firm	firm	NOUN
fbem-4356	53	3	's	's	PART
fbem-4356	53	4	risk	risk	NOUN
fbem-4356	53	5	assessment	assessment	NOUN
fbem-4356	53	6	procedures	procedure	NOUN
fbem-4356	53	7	when	when	SCONJ
fbem-4356	53	8	confirming	confirm	VERB
fbem-4356	53	9	and	and	CCONJ
fbem-4356	53	10	evaluating	evaluate	VERB
fbem-4356	53	11	the	the	DET
fbem-4356	53	12	quality	quality	NOUN
fbem-4356	53	13	risk	risk	NOUN
fbem-4356	53	14	,	,	PUNCT
fbem-4356	53	15	zhonghua	zhonghua	PROPN
fbem-4356	53	16	accounting	accounting	PROPN
fbem-4356	53	17	firm	firm	NOUN
fbem-4356	53	18	did	do	AUX
fbem-4356	53	19	n't	not	PART
fbem-4356	53	20	fully	fully	ADV
fbem-4356	53	21	understand	understand	VERB
fbem-4356	53	22	the	the	DET
fbem-4356	53	23	factors	factor	NOUN
fbem-4356	53	24	or	or	CCONJ
fbem-4356	53	25	situations	situation	NOUN
fbem-4356	53	26	that	that	PRON
fbem-4356	53	27	might	might	AUX
fbem-4356	53	28	cause	cause	VERB
fbem-4356	53	29	negative	negative	ADJ
fbem-4356	53	30	impact	impact	NOUN
fbem-4356	53	31	on	on	ADP
fbem-4356	53	32	the	the	DET
fbem-4356	53	33	quality	quality	NOUN
fbem-4356	53	34	objectives	objective	NOUN
fbem-4356	53	35	,	,	PUNCT
fbem-4356	53	36	but	but	CCONJ
fbem-4356	53	37	only	only	ADV
fbem-4356	53	38	thought	think	VERB
fbem-4356	53	39	that	that	SCONJ
fbem-4356	53	40	the	the	DET
fbem-4356	53	41	quality	quality	NOUN
fbem-4356	53	42	risk	risk	NOUN
fbem-4356	53	43	of	of	ADP
fbem-4356	53	44	the	the	DET
fbem-4356	53	45	project	project	NOUN
fbem-4356	53	46	was	be	AUX
fbem-4356	53	47	not	not	PART
fbem-4356	53	48	big	big	ADJ
fbem-4356	53	49	according	accord	VERB
fbem-4356	53	50	to	to	ADP
fbem-4356	53	51	past	past	ADJ
fbem-4356	53	52	knowledge	knowledge	NOUN
fbem-4356	53	53	or	or	CCONJ
fbem-4356	53	54	arbitrarily	arbitrarily	ADV
fbem-4356	53	55	.	.	PUNCT
fbem-4356	54	1	in	in	ADP
fbem-4356	54	2	2015	2015	NUM
fbem-4356	54	3	,	,	PUNCT
fbem-4356	54	4	yabaite	yabaite	PROPN
fbem-4356	54	5	signed	sign	VERB
fbem-4356	54	6	a	a	DET
fbem-4356	54	7	gambling	gambling	NOUN
fbem-4356	54	8	agreement	agreement	NOUN
fbem-4356	54	9	with	with	ADP
fbem-4356	54	10	its	its	PRON
fbem-4356	54	11	backdoor	backdoor	NOUN
fbem-4356	54	12	company	company	NOUN
fbem-4356	54	13	on	on	ADP
fbem-4356	54	14	performance	performance	NOUN
fbem-4356	54	15	commitment	commitment	NOUN
fbem-4356	54	16	.	.	PUNCT
fbem-4356	55	1	according	accord	VERB
fbem-4356	55	2	to	to	ADP
fbem-4356	55	3	the	the	DET
fbem-4356	55	4	agreement	agreement	NOUN
fbem-4356	55	5	,	,	PUNCT
fbem-4356	55	6	yabaite	yabaite	PROPN
fbem-4356	55	7	had	have	VERB
fbem-4356	55	8	to	to	PART
fbem-4356	55	9	ensure	ensure	VERB
fbem-4356	55	10	that	that	SCONJ
fbem-4356	55	11	the	the	DET
fbem-4356	55	12	actual	actual	ADJ
fbem-4356	55	13	net	net	ADJ
fbem-4356	55	14	profit	profit	NOUN
fbem-4356	55	15	of	of	ADP
fbem-4356	55	16	the	the	DET
fbem-4356	55	17	company	company	NOUN
fbem-4356	55	18	remained	remain	VERB
fbem-4356	55	19	above	above	ADP
fbem-4356	55	20	the	the	DET
fbem-4356	55	21	relevant	relevant	ADJ
fbem-4356	55	22	requirements	requirement	NOUN
fbem-4356	55	23	,	,	PUNCT
fbem-4356	55	24	which	which	PRON
fbem-4356	55	25	put	put	VERB
fbem-4356	55	26	some	some	DET
fbem-4356	55	27	pressure	pressure	NOUN
fbem-4356	55	28	on	on	ADP
fbem-4356	55	29	yabaite	yabaite	NOUN
fbem-4356	55	30	.	.	PUNCT
fbem-4356	56	1	faced	face	VERB
fbem-4356	56	2	with	with	ADP
fbem-4356	56	3	fierce	fierce	ADJ
fbem-4356	56	4	competition	competition	NOUN
fbem-4356	56	5	in	in	ADP
fbem-4356	56	6	the	the	DET
fbem-4356	56	7	industry	industry	NOUN
fbem-4356	56	8	and	and	CCONJ
fbem-4356	56	9	huge	huge	ADJ
fbem-4356	56	10	cash	cash	NOUN
fbem-4356	56	11	compensation	compensation	NOUN
fbem-4356	56	12	pressure	pressure	NOUN
fbem-4356	56	13	,	,	PUNCT
fbem-4356	56	14	it	it	PRON
fbem-4356	56	15	can	can	AUX
fbem-4356	56	16	be	be	AUX
fbem-4356	56	17	predicted	predict	VERB
fbem-4356	56	18	that	that	SCONJ
fbem-4356	56	19	yabaite	yabaite	PROPN
fbem-4356	56	20	is	be	AUX
fbem-4356	56	21	difficult	difficult	ADJ
fbem-4356	56	22	to	to	PART
fbem-4356	56	23	meet	meet	VERB
fbem-4356	56	24	the	the	DET
fbem-4356	56	25	requirements	requirement	NOUN
fbem-4356	56	26	of	of	ADP
fbem-4356	56	27	its	its	PRON
fbem-4356	56	28	performance	performance	NOUN
fbem-4356	56	29	commitment	commitment	NOUN
fbem-4356	56	30	,	,	PUNCT
fbem-4356	56	31	and	and	CCONJ
fbem-4356	56	32	at	at	ADP
fbem-4356	56	33	the	the	DET
fbem-4356	56	34	same	same	ADJ
fbem-4356	56	35	time	time	NOUN
fbem-4356	56	36	,	,	PUNCT
fbem-4356	56	37	it	it	PRON
fbem-4356	56	38	is	be	AUX
fbem-4356	56	39	also	also	ADV
fbem-4356	56	40	faced	face	VERB
fbem-4356	56	41	with	with	ADP
fbem-4356	56	42	high	high	ADJ
fbem-4356	56	43	operational	operational	ADJ
fbem-4356	56	44	risks	risk	NOUN
fbem-4356	56	45	.	.	PUNCT
fbem-4356	57	1	all	all	DET
fbem-4356	57	2	this	this	PRON
fbem-4356	57	3	shows	show	VERB
fbem-4356	57	4	that	that	SCONJ
fbem-4356	57	5	the	the	DET
fbem-4356	57	6	management	management	NOUN
fbem-4356	57	7	of	of	ADP
fbem-4356	57	8	yabaite	yabaite	PROPN
fbem-4356	57	9	has	have	VERB
fbem-4356	57	10	a	a	DET
fbem-4356	57	11	strong	strong	ADJ
fbem-4356	57	12	motivation	motivation	NOUN
fbem-4356	57	13	for	for	ADP
fbem-4356	57	14	financial	financial	ADJ
fbem-4356	57	15	fraud	fraud	NOUN
fbem-4356	57	16	.	.	PUNCT
fbem-4356	58	1	however	however	ADV
fbem-4356	58	2	,	,	PUNCT
fbem-4356	58	3	when	when	SCONJ
fbem-4356	58	4	zhonghua	zhonghua	PROPN
fbem-4356	58	5	accounting	accounting	PROPN
fbem-4356	58	6	firm	firm	PROPN
fbem-4356	58	7	evaluated	evaluate	VERB
fbem-4356	58	8	the	the	DET
fbem-4356	58	9	quality	quality	NOUN
fbem-4356	58	10	risk	risk	NOUN
fbem-4356	58	11	,	,	PUNCT
fbem-4356	58	12	it	it	PRON
fbem-4356	58	13	failed	fail	VERB
fbem-4356	58	14	to	to	PART
fbem-4356	58	15	consider	consider	VERB
fbem-4356	58	16	the	the	DET
fbem-4356	58	17	impact	impact	NOUN
fbem-4356	58	18	of	of	ADP
fbem-4356	58	19	this	this	DET
fbem-4356	58	20	incident	incident	NOUN
fbem-4356	58	21	on	on	ADP
fbem-4356	58	22	the	the	DET
fbem-4356	58	23	quality	quality	NOUN
fbem-4356	58	24	risk	risk	NOUN
fbem-4356	58	25	,	,	PUNCT
fbem-4356	58	26	so	so	SCONJ
fbem-4356	58	27	that	that	SCONJ
fbem-4356	58	28	yabaite	yabaite	PROPN
fbem-4356	58	29	company	company	NOUN
fbem-4356	58	30	could	could	AUX
fbem-4356	58	31	not	not	PART
fbem-4356	58	32	be	be	AUX
fbem-4356	58	33	evaluated	evaluate	VERB
fbem-4356	58	34	as	as	ADP
fbem-4356	58	35	an	an	DET
fbem-4356	58	36	important	important	ADJ
fbem-4356	58	37	risk	risk	NOUN
fbem-4356	58	38	.	.	PUNCT
fbem-4356	59	1	3.4	3.4	NUM
fbem-4356	59	2	.	.	PUNCT
fbem-4356	59	3	related	relate	VERB
fbem-4356	59	4	professional	professional	ADJ
fbem-4356	59	5	ethics	ethic	NOUN
fbem-4356	59	6	requirements	requirement	NOUN
fbem-4356	59	7	when	when	SCONJ
fbem-4356	59	8	zhonghua	zhonghua	PROPN
fbem-4356	59	9	audited	audit	VERB
fbem-4356	59	10	yabaite	yabaite	PROPN
fbem-4356	59	11	company	company	NOUN
fbem-4356	59	12	in	in	ADP
fbem-4356	59	13	2015	2015	NUM
fbem-4356	59	14	and	and	CCONJ
fbem-4356	59	15	2016	2016	NUM
fbem-4356	59	16	,	,	PUNCT
fbem-4356	59	17	the	the	DET
fbem-4356	59	18	agreed	agree	VERB
fbem-4356	59	19	audit	audit	NOUN
fbem-4356	59	20	fees	fee	NOUN
fbem-4356	59	21	were	be	AUX
fbem-4356	59	22	660,000	660,000	NUM
fbem-4356	59	23	yuan	yuan	NOUN
fbem-4356	59	24	and	and	CCONJ
fbem-4356	59	25	630,000	630,000	NUM
fbem-4356	59	26	yuan	yuan	NOUN
fbem-4356	59	27	respectively	respectively	ADV
fbem-4356	59	28	.	.	PUNCT
fbem-4356	60	1	in	in	ADP
fbem-4356	60	2	that	that	DET
fbem-4356	60	3	year	year	NOUN
fbem-4356	60	4	,	,	PUNCT
fbem-4356	60	5	the	the	DET
fbem-4356	60	6	average	average	ADJ
fbem-4356	60	7	audit	audit	NOUN
fbem-4356	60	8	cost	cost	NOUN
fbem-4356	60	9	of	of	ADP
fbem-4356	60	10	zhonghua	zhonghua	PROPN
fbem-4356	60	11	to	to	ADP
fbem-4356	60	12	other	other	ADJ
fbem-4356	60	13	listed	list	VERB
fbem-4356	60	14	companies	company	NOUN
fbem-4356	60	15	was	be	AUX
fbem-4356	60	16	more	more	ADJ
fbem-4356	60	17	than	than	ADP
fbem-4356	60	18	700,000	700,000	NUM
fbem-4356	60	19	yuan	yuan	NOUN
fbem-4356	60	20	.	.	PUNCT
fbem-4356	61	1	not	not	PART
fbem-4356	61	2	only	only	ADV
fbem-4356	61	3	that	that	SCONJ
fbem-4356	61	4	,	,	PUNCT
fbem-4356	61	5	in	in	ADP
fbem-4356	61	6	2016	2016	NUM
fbem-4356	61	7	,	,	PUNCT
fbem-4356	61	8	compared	compare	VERB
fbem-4356	61	9	with	with	ADP
fbem-4356	61	10	2015	2015	NUM
fbem-4356	61	11	,	,	PUNCT
fbem-4356	61	12	the	the	DET
fbem-4356	61	13	operating	operate	VERB
fbem-4356	61	14	income	income	NOUN
fbem-4356	61	15	and	and	CCONJ
fbem-4356	61	16	total	total	ADJ
fbem-4356	61	17	assets	asset	NOUN
fbem-4356	61	18	of	of	ADP
fbem-4356	61	19	yabaite	yabaite	PROPN
fbem-4356	61	20	both	both	CCONJ
fbem-4356	61	21	increased	increase	VERB
fbem-4356	61	22	significantly	significantly	ADV
fbem-4356	61	23	,	,	PUNCT
fbem-4356	61	24	but	but	CCONJ
fbem-4356	61	25	its	its	PRON
fbem-4356	61	26	audit	audit	NOUN
fbem-4356	61	27	expenses	expense	NOUN
fbem-4356	61	28	decreased	decrease	VERB
fbem-4356	61	29	.	.	PUNCT
fbem-4356	62	1	in	in	ADP
fbem-4356	62	2	the	the	DET
fbem-4356	62	3	actual	actual	ADJ
fbem-4356	62	4	audit	audit	NOUN
fbem-4356	62	5	business	business	NOUN
fbem-4356	62	6	,	,	PUNCT
fbem-4356	62	7	the	the	DET
fbem-4356	62	8	audit	audit	NOUN
fbem-4356	62	9	cost	cost	NOUN
fbem-4356	62	10	depends	depend	VERB
fbem-4356	62	11	on	on	ADP
fbem-4356	62	12	the	the	DET
fbem-4356	62	13	size	size	NOUN
fbem-4356	62	14	of	of	ADP
fbem-4356	62	15	the	the	DET
fbem-4356	62	16	company	company	NOUN
fbem-4356	62	17	,	,	PUNCT
fbem-4356	62	18	the	the	DET
fbem-4356	62	19	total	total	ADJ
fbem-4356	62	20	assets	asset	NOUN
fbem-4356	62	21	and	and	CCONJ
fbem-4356	62	22	the	the	DET
fbem-4356	62	23	amount	amount	NOUN
fbem-4356	62	24	of	of	ADP
fbem-4356	62	25	audit	audit	NOUN
fbem-4356	62	26	work	work	NOUN
fbem-4356	62	27	.	.	PUNCT
fbem-4356	63	1	the	the	PRON
fbem-4356	63	2	higher	high	ADJ
fbem-4356	63	3	the	the	DET
fbem-4356	63	4	total	total	ADJ
fbem-4356	63	5	assets	asset	NOUN
fbem-4356	63	6	,	,	PUNCT
fbem-4356	63	7	the	the	PRON
fbem-4356	63	8	more	more	ADV
fbem-4356	63	9	complicated	complicated	ADJ
fbem-4356	63	10	the	the	DET
fbem-4356	63	11	actual	actual	ADJ
fbem-4356	63	12	audit	audit	NOUN
fbem-4356	63	13	workload	workload	NOUN
fbem-4356	63	14	and	and	CCONJ
fbem-4356	63	15	the	the	PRON
fbem-4356	63	16	higher	high	ADJ
fbem-4356	63	17	the	the	DET
fbem-4356	63	18	audit	audit	NOUN
fbem-4356	63	19	cost	cost	NOUN
fbem-4356	63	20	.	.	PUNCT
fbem-4356	64	1	however	however	ADV
fbem-4356	64	2	,	,	PUNCT
fbem-4356	64	3	the	the	DET
fbem-4356	64	4	audit	audit	NOUN
fbem-4356	64	5	fee	fee	NOUN
fbem-4356	64	6	charged	charge	VERB
fbem-4356	64	7	by	by	ADP
fbem-4356	64	8	zhonghua	zhonghua	PROPN
fbem-4356	64	9	to	to	ADP
fbem-4356	64	10	yabaite	yabaite	PROPN
fbem-4356	64	11	company	company	NOUN
fbem-4356	64	12	is	be	AUX
fbem-4356	64	13	not	not	PART
fbem-4356	64	14	only	only	ADV
fbem-4356	64	15	lower	low	ADJ
fbem-4356	64	16	than	than	ADP
fbem-4356	64	17	that	that	PRON
fbem-4356	64	18	of	of	ADP
fbem-4356	64	19	other	other	ADJ
fbem-4356	64	20	companies	company	NOUN
fbem-4356	64	21	in	in	ADP
fbem-4356	64	22	the	the	DET
fbem-4356	64	23	same	same	ADJ
fbem-4356	64	24	period	period	NOUN
fbem-4356	64	25	,	,	PUNCT
fbem-4356	64	26	but	but	CCONJ
fbem-4356	64	27	even	even	ADV
fbem-4356	64	28	decreases	decrease	VERB
fbem-4356	64	29	reversely	reversely	ADV
fbem-4356	64	30	when	when	SCONJ
fbem-4356	64	31	it	it	PRON
fbem-4356	64	32	should	should	AUX
fbem-4356	64	33	have	have	AUX
fbem-4356	64	34	been	be	AUX
fbem-4356	64	35	increased	increase	VERB
fbem-4356	64	36	,	,	PUNCT
fbem-4356	64	37	which	which	PRON
fbem-4356	64	38	can	can	AUX
fbem-4356	64	39	not	not	PART
fbem-4356	64	40	help	help	VERB
fbem-4356	64	41	but	but	CCONJ
fbem-4356	64	42	arouse	arouse	VERB
fbem-4356	64	43	people	people	NOUN
fbem-4356	64	44	's	's	PART
fbem-4356	64	45	doubts	doubt	NOUN
fbem-4356	64	46	about	about	ADP
fbem-4356	64	47	the	the	DET
fbem-4356	64	48	independence	independence	NOUN
fbem-4356	64	49	of	of	ADP
fbem-4356	64	50	this	this	DET
fbem-4356	64	51	firm	firm	NOUN
fbem-4356	64	52	.	.	PUNCT
fbem-4356	65	1	in	in	ADP
fbem-4356	65	2	addition	addition	NOUN
fbem-4356	65	3	,	,	PUNCT
fbem-4356	65	4	the	the	DET
fbem-4356	65	5	low	low	ADJ
fbem-4356	65	6	audit	audit	NOUN
fbem-4356	65	7	cost	cost	NOUN
fbem-4356	65	8	will	will	AUX
fbem-4356	65	9	also	also	ADV
fbem-4356	65	10	reduce	reduce	VERB
fbem-4356	65	11	the	the	DET
fbem-4356	65	12	enthusiasm	enthusiasm	NOUN
fbem-4356	65	13	of	of	ADP
fbem-4356	65	14	auditors	auditor	NOUN
fbem-4356	65	15	for	for	ADP
fbem-4356	65	16	audit	audit	NOUN
fbem-4356	65	17	work	work	NOUN
fbem-4356	65	18	,	,	PUNCT
fbem-4356	65	19	thus	thus	ADV
fbem-4356	65	20	simplifying	simplify	VERB
fbem-4356	65	21	the	the	DET
fbem-4356	65	22	relevant	relevant	ADJ
fbem-4356	65	23	audit	audit	NOUN
fbem-4356	65	24	procedures	procedure	NOUN
fbem-4356	65	25	,	,	PUNCT
fbem-4356	65	26	leading	lead	VERB
fbem-4356	65	27	to	to	ADP
fbem-4356	65	28	neglect	neglect	NOUN
fbem-4356	65	29	of	of	ADP
fbem-4356	65	30	some	some	DET
fbem-4356	65	31	major	major	ADJ
fbem-4356	65	32	misstatement	misstatement	NOUN
fbem-4356	65	33	risks	risk	NOUN
fbem-4356	65	34	that	that	PRON
fbem-4356	65	35	are	be	AUX
fbem-4356	65	36	questionable	questionable	ADJ
fbem-4356	65	37	.	.	PUNCT
fbem-4356	66	1	3.5	3.5	NUM
fbem-4356	66	2	.	.	PUNCT
fbem-4356	66	3	customer	customer	NOUN
fbem-4356	66	4	relationship	relationship	NOUN
fbem-4356	66	5	and	and	CCONJ
fbem-4356	66	6	undertaking	undertaking	NOUN
fbem-4356	66	7	and	and	CCONJ
fbem-4356	66	8	maintenance	maintenance	NOUN
fbem-4356	66	9	of	of	ADP
fbem-4356	66	10	specific	specific	ADJ
fbem-4356	66	11	business	business	NOUN
fbem-4356	66	12	before	before	ADP
fbem-4356	66	13	starting	start	VERB
fbem-4356	66	14	the	the	DET
fbem-4356	66	15	audit	audit	NOUN
fbem-4356	66	16	of	of	ADP
fbem-4356	66	17	the	the	DET
fbem-4356	66	18	audited	audit	VERB
fbem-4356	66	19	entity	entity	NOUN
fbem-4356	66	20	,	,	PUNCT
fbem-4356	66	21	we	we	PRON
fbem-4356	66	22	must	must	AUX
fbem-4356	66	23	first	first	ADV
fbem-4356	66	24	know	know	VERB
fbem-4356	66	25	the	the	DET
fbem-4356	66	26	basic	basic	ADJ
fbem-4356	66	27	situation	situation	NOUN
fbem-4356	66	28	of	of	ADP
fbem-4356	66	29	the	the	DET
fbem-4356	66	30	audited	audit	VERB
fbem-4356	66	31	entity	entity	NOUN
fbem-4356	66	32	,	,	PUNCT
fbem-4356	66	33	and	and	CCONJ
fbem-4356	66	34	check	check	VERB
fbem-4356	66	35	whether	whether	SCONJ
fbem-4356	66	36	there	there	PRON
fbem-4356	66	37	are	be	VERB
fbem-4356	66	38	any	any	DET
fbem-4356	66	39	abnormal	abnormal	ADJ
fbem-4356	66	40	changes	change	NOUN
fbem-4356	66	41	in	in	ADP
fbem-4356	66	42	its	its	PRON
fbem-4356	66	43	operating	operating	NOUN
fbem-4356	66	44	conditions	condition	NOUN
fbem-4356	66	45	and	and	CCONJ
fbem-4356	66	46	business	business	NOUN
fbem-4356	66	47	scope	scope	NOUN
fbem-4356	66	48	,	,	PUNCT
fbem-4356	66	49	as	as	ADV
fbem-4356	66	50	well	well	ADV
fbem-4356	66	51	as	as	ADP
fbem-4356	66	52	the	the	DET
fbem-4356	66	53	credit	credit	NOUN
fbem-4356	66	54	status	status	NOUN
fbem-4356	66	55	of	of	ADP
fbem-4356	66	56	the	the	DET
fbem-4356	66	57	management	management	NOUN
fbem-4356	66	58	.	.	PUNCT
fbem-4356	67	1	however	however	ADV
fbem-4356	67	2	,	,	PUNCT
fbem-4356	67	3	zhonghua	zhonghua	PROPN
fbem-4356	67	4	obviously	obviously	ADV
fbem-4356	67	5	did	do	AUX
fbem-4356	67	6	n't	not	PART
fbem-4356	67	7	fully	fully	ADV
fbem-4356	67	8	understand	understand	VERB
fbem-4356	67	9	and	and	CCONJ
fbem-4356	67	10	evaluate	evaluate	VERB
fbem-4356	67	11	yabaite	yabaite	NOUN
fbem-4356	67	12	before	before	ADP
fbem-4356	67	13	auditing	audit	VERB
fbem-4356	67	14	,	,	PUNCT
fbem-4356	67	15	including	include	VERB
fbem-4356	67	16	the	the	DET
fbem-4356	67	17	following	follow	VERB
fbem-4356	67	18	aspect	aspect	NOUN
fbem-4356	67	19	:	:	PUNCT
fbem-4356	67	20	3.5.1	3.5.1	NUM
fbem-4356	67	21	.	.	PUNCT
fbem-4356	67	22	not	not	PART
fbem-4356	67	23	fully	fully	ADV
fbem-4356	67	24	understanding	understand	VERB
fbem-4356	67	25	the	the	DET
fbem-4356	67	26	business	business	NOUN
fbem-4356	67	27	environment	environment	NOUN
fbem-4356	67	28	and	and	CCONJ
fbem-4356	67	29	scope	scope	NOUN
fbem-4356	67	30	as	as	SCONJ
fbem-4356	67	31	yabaite	yabaite	PROPN
fbem-4356	67	32	was	be	AUX
fbem-4356	67	33	listed	list	VERB
fbem-4356	67	34	on	on	ADP
fbem-4356	67	35	the	the	DET
fbem-4356	67	36	backdoor	backdoor	NOUN
fbem-4356	67	37	in	in	ADP
fbem-4356	67	38	2015	2015	NUM
fbem-4356	67	39	,	,	PUNCT
fbem-4356	67	40	and	and	CCONJ
fbem-4356	67	41	signed	sign	VERB
fbem-4356	67	42	a	a	DET
fbem-4356	67	43	gambling	gambling	NOUN
fbem-4356	67	44	agreement	agreement	NOUN
fbem-4356	67	45	with	with	ADP
fbem-4356	67	46	its	its	PRON
fbem-4356	67	47	backdoor	backdoor	NOUN
fbem-4356	67	48	company	company	NOUN
fbem-4356	67	49	to	to	PART
fbem-4356	67	50	guarantee	guarantee	VERB
fbem-4356	67	51	its	its	PRON
fbem-4356	67	52	performance	performance	NOUN
fbem-4356	67	53	,	,	PUNCT
fbem-4356	67	54	compared	compare	VERB
fbem-4356	67	55	with	with	ADP
fbem-4356	67	56	previous	previous	ADJ
fbem-4356	67	57	years	year	NOUN
fbem-4356	67	58	,	,	PUNCT
fbem-4356	67	59	the	the	DET
fbem-4356	67	60	risk	risk	NOUN
fbem-4356	67	61	of	of	ADP
fbem-4356	67	62	fraud	fraud	NOUN
fbem-4356	67	63	of	of	ADP
fbem-4356	67	64	yabaite	yabaite	PROPN
fbem-4356	67	65	under	under	ADP
fbem-4356	67	66	the	the	DET
fbem-4356	67	67	heavy	heavy	ADJ
fbem-4356	67	68	performance	performance	NOUN
fbem-4356	67	69	burden	burden	NOUN
fbem-4356	67	70	is	be	AUX
fbem-4356	67	71	greater	great	ADJ
fbem-4356	67	72	.	.	PUNCT
fbem-4356	68	1	therefore	therefore	ADV
fbem-4356	68	2	,	,	PUNCT
fbem-4356	68	3	zhonghua	zhonghua	PROPN
fbem-4356	68	4	not	not	PART
fbem-4356	68	5	only	only	ADV
fbem-4356	68	6	needs	need	VERB
fbem-4356	68	7	to	to	PART
fbem-4356	68	8	publicly	publicly	ADV
fbem-4356	68	9	disclose	disclose	VERB
fbem-4356	68	10	this	this	DET
fbem-4356	68	11	matter	matter	NOUN
fbem-4356	68	12	in	in	ADP
fbem-4356	68	13	the	the	DET
fbem-4356	68	14	relevant	relevant	ADJ
fbem-4356	68	15	annual	annual	ADJ
fbem-4356	68	16	audit	audit	NOUN
fbem-4356	68	17	report	report	NOUN
fbem-4356	68	18	,	,	PUNCT
fbem-4356	68	19	but	but	CCONJ
fbem-4356	68	20	also	also	ADV
fbem-4356	68	21	needs	need	VERB
fbem-4356	68	22	to	to	PART
fbem-4356	68	23	re	re	VERB
fbem-4356	68	24	-	-	VERB
fbem-4356	68	25	examine	examine	VERB
fbem-4356	68	26	its	its	PRON
fbem-4356	68	27	audit	audit	NOUN
fbem-4356	68	28	risk	risk	NOUN
fbem-4356	68	29	.	.	PUNCT
fbem-4356	69	1	in	in	ADP
fbem-4356	69	2	addition	addition	NOUN
fbem-4356	69	3	,	,	PUNCT
fbem-4356	69	4	the	the	DET
fbem-4356	69	5	company	company	NOUN
fbem-4356	69	6	changed	change	VERB
fbem-4356	69	7	its	its	PRON
fbem-4356	69	8	main	main	ADJ
fbem-4356	69	9	business	business	NOUN
fbem-4356	69	10	type	type	NOUN
fbem-4356	69	11	in	in	ADP
fbem-4356	69	12	the	the	DET
fbem-4356	69	13	same	same	ADJ
fbem-4356	69	14	year	year	NOUN
fbem-4356	69	15	,	,	PUNCT
fbem-4356	69	16	and	and	CCONJ
fbem-4356	69	17	the	the	DET
fbem-4356	69	18	businesses	business	NOUN
fbem-4356	69	19	before	before	ADP
fbem-4356	69	20	and	and	CCONJ
fbem-4356	69	21	after	after	ADP
fbem-4356	69	22	the	the	DET
fbem-4356	69	23	change	change	NOUN
fbem-4356	69	24	were	be	AUX
fbem-4356	69	25	not	not	PART
fbem-4356	69	26	directly	directly	ADV
fbem-4356	69	27	related	relate	VERB
fbem-4356	69	28	.	.	PUNCT
fbem-4356	70	1	therefore	therefore	ADV
fbem-4356	70	2	,	,	PUNCT
fbem-4356	70	3	before	before	ADP
fbem-4356	70	4	auditing	auditing	NOUN
fbem-4356	70	5	,	,	PUNCT
fbem-4356	70	6	zhonghua	zhonghua	PROPN
fbem-4356	70	7	must	must	AUX
fbem-4356	70	8	investigate	investigate	VERB
fbem-4356	70	9	whether	whether	SCONJ
fbem-4356	70	10	there	there	PRON
fbem-4356	70	11	are	be	VERB
fbem-4356	70	12	other	other	ADJ
fbem-4356	70	13	changes	change	NOUN
fbem-4356	70	14	in	in	ADP
fbem-4356	70	15	technology	technology	NOUN
fbem-4356	70	16	and	and	CCONJ
fbem-4356	70	17	human	human	ADJ
fbem-4356	70	18	resources	resource	NOUN
fbem-4356	70	19	behind	behind	ADP
fbem-4356	70	20	the	the	DET
fbem-4356	70	21	changes	change	NOUN
fbem-4356	70	22	in	in	ADP
fbem-4356	70	23	its	its	PRON
fbem-4356	70	24	business	business	NOUN
fbem-4356	70	25	types[1	types[1	NOUN
fbem-4356	70	26	]	]	PUNCT
fbem-4356	70	27	.	.	PUNCT
fbem-4356	71	1	based	base	VERB
fbem-4356	71	2	on	on	ADP
fbem-4356	71	3	the	the	DET
fbem-4356	71	4	analysis	analysis	NOUN
fbem-4356	71	5	of	of	ADP
fbem-4356	71	6	the	the	DET
fbem-4356	71	7	audit	audit	NOUN
fbem-4356	71	8	results	result	NOUN
fbem-4356	71	9	,	,	PUNCT
fbem-4356	71	10	it	it	PRON
fbem-4356	71	11	can	can	AUX
fbem-4356	71	12	be	be	AUX
fbem-4356	71	13	seen	see	VERB
fbem-4356	71	14	that	that	SCONJ
fbem-4356	71	15	zhonghua	zhonghua	PROPN
fbem-4356	71	16	should	should	AUX
fbem-4356	71	17	actively	actively	ADV
fbem-4356	71	18	identify	identify	VERB
fbem-4356	71	19	the	the	DET
fbem-4356	71	20	motivation	motivation	NOUN
fbem-4356	71	21	and	and	CCONJ
fbem-4356	71	22	pressure	pressure	NOUN
fbem-4356	71	23	of	of	ADP
fbem-4356	71	24	fraud	fraud	NOUN
fbem-4356	71	25	in	in	ADP
fbem-4356	71	26	yabaite	yabaite	PROPN
fbem-4356	71	27	during	during	ADP
fbem-4356	71	28	its	its	PRON
fbem-4356	71	29	initial	initial	ADJ
fbem-4356	71	30	business	business	NOUN
fbem-4356	71	31	activities	activity	NOUN
fbem-4356	71	32	,	,	PUNCT
fbem-4356	71	33	focus	focus	VERB
fbem-4356	71	34	on	on	ADP
fbem-4356	71	35	whether	whether	SCONJ
fbem-4356	71	36	the	the	DET
fbem-4356	71	37	company	company	NOUN
fbem-4356	71	38	's	's	PART
fbem-4356	71	39	business	business	NOUN
fbem-4356	71	40	type	type	NOUN
fbem-4356	71	41	changes	change	NOUN
fbem-4356	71	42	and	and	CCONJ
fbem-4356	71	43	whether	whether	SCONJ
fbem-4356	71	44	the	the	DET
fbem-4356	71	45	changes	change	NOUN
fbem-4356	71	46	have	have	VERB
fbem-4356	71	47	reasonable	reasonable	ADJ
fbem-4356	71	48	business	business	NOUN
fbem-4356	71	49	reasons	reason	NOUN
fbem-4356	71	50	,	,	PUNCT
fbem-4356	71	51	and	and	CCONJ
fbem-4356	71	52	make	make	VERB
fbem-4356	71	53	a	a	DET
fbem-4356	71	54	substantial	substantial	ADJ
fbem-4356	71	55	assessment	assessment	NOUN
fbem-4356	71	56	of	of	ADP
fbem-4356	71	57	its	its	PRON
fbem-4356	71	58	existing	exist	VERB
fbem-4356	71	59	audit	audit	NOUN
fbem-4356	71	60	risks	risk	NOUN
fbem-4356	71	61	.	.	PUNCT
fbem-4356	72	1	however	however	ADV
fbem-4356	72	2	,	,	PUNCT
fbem-4356	72	3	in	in	ADP
fbem-4356	72	4	the	the	DET
fbem-4356	72	5	actual	actual	ADJ
fbem-4356	72	6	audit	audit	NOUN
fbem-4356	72	7	work	work	NOUN
fbem-4356	72	8	,	,	PUNCT
fbem-4356	72	9	zhonghua	zhonghua	PROPN
fbem-4356	72	10	ignored	ignore	VERB
fbem-4356	72	11	this	this	DET
fbem-4356	72	12	important	important	ADJ
fbem-4356	72	13	process	process	NOUN
fbem-4356	72	14	,	,	PUNCT
fbem-4356	72	15	which	which	PRON
fbem-4356	72	16	eventually	eventually	ADV
fbem-4356	72	17	led	lead	VERB
fbem-4356	72	18	to	to	ADP
fbem-4356	72	19	audit	audit	NOUN
fbem-4356	72	20	failure	failure	NOUN
fbem-4356	72	21	.	.	PUNCT
fbem-4356	73	1	3.5.2	3.5.2	X
fbem-4356	73	2	.	.	PUNCT
fbem-4356	73	3	failure	failure	NOUN
fbem-4356	73	4	to	to	PART
fbem-4356	73	5	fully	fully	ADV
fbem-4356	73	6	understand	understand	VERB
fbem-4356	73	7	the	the	DET
fbem-4356	73	8	integrity	integrity	NOUN
fbem-4356	73	9	of	of	ADP
fbem-4356	73	10	the	the	DET
fbem-4356	73	11	management	management	NOUN
fbem-4356	73	12	whether	whether	SCONJ
fbem-4356	73	13	the	the	DET
fbem-4356	73	14	management	management	NOUN
fbem-4356	73	15	is	be	AUX
fbem-4356	73	16	honest	honest	ADJ
fbem-4356	73	17	or	or	CCONJ
fbem-4356	73	18	not	not	PART
fbem-4356	73	19	is	be	AUX
fbem-4356	73	20	the	the	DET
fbem-4356	73	21	important	important	ADJ
fbem-4356	73	22	information	information	NOUN
fbem-4356	73	23	that	that	PRON
fbem-4356	73	24	the	the	DET
fbem-4356	73	25	firm	firm	NOUN
fbem-4356	73	26	needs	need	VERB
fbem-4356	73	27	to	to	PART
fbem-4356	73	28	know	know	VERB
fbem-4356	73	29	before	before	ADP
fbem-4356	73	30	auditing	audit	VERB
fbem-4356	73	31	.	.	PUNCT
fbem-4356	74	1	the	the	DET
fbem-4356	74	2	firm	firm	NOUN
fbem-4356	74	3	should	should	AUX
fbem-4356	74	4	design	design	VERB
fbem-4356	74	5	and	and	CCONJ
fbem-4356	74	6	implement	implement	VERB
fbem-4356	74	7	the	the	DET
fbem-4356	74	8	corresponding	correspond	VERB
fbem-4356	74	9	audit	audit	NOUN
fbem-4356	74	10	procedures	procedure	NOUN
fbem-4356	74	11	based	base	VERB
fbem-4356	74	12	on	on	ADP
fbem-4356	74	13	the	the	DET
fbem-4356	74	14	understanding	understanding	NOUN
fbem-4356	74	15	of	of	ADP
fbem-4356	74	16	the	the	DET
fbem-4356	74	17	management	management	NOUN
fbem-4356	74	18	's	's	PART
fbem-4356	74	19	honesty	honesty	NOUN
fbem-4356	74	20	,	,	PUNCT
fbem-4356	74	21	and	and	CCONJ
fbem-4356	74	22	evaluate	evaluate	VERB
fbem-4356	74	23	the	the	DET
fbem-4356	74	24	authenticity	authenticity	NOUN
fbem-4356	74	25	and	and	CCONJ
fbem-4356	74	26	reliability	reliability	NOUN
fbem-4356	74	27	of	of	ADP
fbem-4356	74	28	the	the	DET
fbem-4356	74	29	audit	audit	NOUN
fbem-4356	74	30	evidence	evidence	NOUN
fbem-4356	74	31	.	.	PUNCT
fbem-4356	75	1	when	when	SCONJ
fbem-4356	75	2	zhonghua	zhonghua	PROPN
fbem-4356	75	3	undertakes	undertake	VERB
fbem-4356	75	4	audit	audit	NOUN
fbem-4356	75	5	business	business	NOUN
fbem-4356	75	6	,	,	PUNCT
fbem-4356	75	7	it	it	PRON
fbem-4356	75	8	should	should	AUX
fbem-4356	75	9	pay	pay	VERB
fbem-4356	75	10	attention	attention	NOUN
fbem-4356	75	11	to	to	ADP
fbem-4356	75	12	the	the	DET
fbem-4356	75	13	integrity	integrity	NOUN
fbem-4356	75	14	of	of	ADP
fbem-4356	75	15	the	the	DET
fbem-4356	75	16	management	management	NOUN
fbem-4356	75	17	of	of	ADP
fbem-4356	75	18	the	the	DET
fbem-4356	75	19	audited	audit	VERB
fbem-4356	75	20	entity	entity	NOUN
fbem-4356	75	21	,	,	PUNCT
fbem-4356	75	22	especially	especially	ADV
fbem-4356	75	23	deeply	deeply	ADV
fbem-4356	75	24	understand	understand	VERB
fbem-4356	75	25	and	and	CCONJ
fbem-4356	75	26	evaluate	evaluate	VERB
fbem-4356	75	27	whether	whether	SCONJ
fbem-4356	75	28	the	the	DET
fbem-4356	75	29	executives	executive	NOUN
fbem-4356	75	30	are	be	AUX
fbem-4356	75	31	honest	honest	ADJ
fbem-4356	75	32	or	or	CCONJ
fbem-4356	75	33	not	not	PART
fbem-4356	75	34	,	,	PUNCT
fbem-4356	75	35	and	and	CCONJ
fbem-4356	75	36	link	link	VERB
fbem-4356	75	37	it	it	PRON
fbem-4356	75	38	with	with	ADP
fbem-4356	75	39	possible	possible	ADJ
fbem-4356	75	40	fraud	fraud	NOUN
fbem-4356	75	41	motives	motive	NOUN
fbem-4356	75	42	.	.	PUNCT
fbem-4356	76	1	however	however	ADV
fbem-4356	76	2	,	,	PUNCT
fbem-4356	76	3	judging	judge	VERB
fbem-4356	76	4	from	from	ADP
fbem-4356	76	5	the	the	DET
fbem-4356	76	6	series	series	NOUN
fbem-4356	76	7	of	of	ADP
fbem-4356	76	8	investigation	investigation	NOUN
fbem-4356	76	9	and	and	CCONJ
fbem-4356	76	10	evidence	evidence	NOUN
fbem-4356	76	11	collection	collection	NOUN
fbem-4356	76	12	activities	activity	NOUN
fbem-4356	76	13	of	of	ADP
fbem-4356	76	14	the	the	DET
fbem-4356	76	15	csrc	csrc	NOUN
fbem-4356	76	16	after	after	ADP
fbem-4356	76	17	the	the	DET
fbem-4356	76	18	audit	audit	NOUN
fbem-4356	76	19	,	,	PUNCT
fbem-4356	76	20	it	it	PRON
fbem-4356	76	21	is	be	AUX
fbem-4356	76	22	obvious	obvious	ADJ
fbem-4356	76	23	that	that	SCONJ
fbem-4356	76	24	the	the	DET
fbem-4356	76	25	executives	executive	NOUN
fbem-4356	76	26	of	of	ADP
fbem-4356	76	27	yabaite	yabaite	PROPN
fbem-4356	76	28	have	have	VERB
fbem-4356	76	29	the	the	DET
fbem-4356	76	30	problem	problem	NOUN
fbem-4356	76	31	of	of	ADP
fbem-4356	76	32	lack	lack	NOUN
fbem-4356	76	33	of	of	ADP
fbem-4356	76	34	integrity	integrity	NOUN
fbem-4356	76	35	,	,	PUNCT
fbem-4356	76	36	while	while	SCONJ
fbem-4356	76	37	zhonghua	zhonghua	PROPN
fbem-4356	76	38	has	have	AUX
fbem-4356	76	39	neither	neither	CCONJ
fbem-4356	76	40	paid	pay	VERB
fbem-4356	76	41	corresponding	correspond	VERB
fbem-4356	76	42	attention	attention	NOUN
fbem-4356	76	43	to	to	ADP
fbem-4356	76	44	this	this	DET
fbem-4356	76	45	problem	problem	NOUN
fbem-4356	76	46	nor	nor	CCONJ
fbem-4356	76	47	taken	take	VERB
fbem-4356	76	48	corresponding	corresponding	ADJ
fbem-4356	76	49	measures	measure	NOUN
fbem-4356	76	50	,	,	PUNCT
fbem-4356	76	51	which	which	PRON
fbem-4356	76	52	is	be	AUX
fbem-4356	76	53	one	one	NUM
fbem-4356	76	54	of	of	ADP
fbem-4356	76	55	the	the	DET
fbem-4356	76	56	important	important	ADJ
fbem-4356	76	57	causes	cause	NOUN
fbem-4356	76	58	of	of	ADP
fbem-4356	76	59	audit	audit	NOUN
fbem-4356	76	60	failure	failure	NOUN
fbem-4356	76	61	.	.	PUNCT
fbem-4356	77	1	3.6	3.6	NUM
fbem-4356	77	2	.	.	PUNCT
fbem-4356	77	3	business	business	NOUN
fbem-4356	77	4	execution	execution	NOUN
fbem-4356	77	5	the	the	DET
fbem-4356	77	6	completed	complete	VERB
fbem-4356	77	7	audit	audit	NOUN
fbem-4356	77	8	work	work	NOUN
fbem-4356	77	9	must	must	AUX
fbem-4356	77	10	be	be	AUX
fbem-4356	77	11	checked	check	VERB
fbem-4356	77	12	and	and	CCONJ
fbem-4356	77	13	supplemented	supplement	VERB
fbem-4356	77	14	,	,	PUNCT
fbem-4356	77	15	which	which	PRON
fbem-4356	77	16	is	be	AUX
fbem-4356	77	17	also	also	ADV
fbem-4356	77	18	an	an	DET
fbem-4356	77	19	important	important	ADJ
fbem-4356	77	20	role	role	NOUN
fbem-4356	77	21	of	of	ADP
fbem-4356	77	22	the	the	DET
fbem-4356	77	23	review	review	NOUN
fbem-4356	77	24	system	system	NOUN
fbem-4356	77	25	.	.	PUNCT
fbem-4356	78	1	the	the	DET
fbem-4356	78	2	review	review	NOUN
fbem-4356	78	3	mechanism	mechanism	NOUN
fbem-4356	78	4	of	of	ADP
fbem-4356	78	5	zhonghua	zhonghua	PROPN
fbem-4356	78	6	accounting	accounting	PROPN
fbem-4356	78	7	firm	firm	NOUN
fbem-4356	78	8	includes	include	VERB
fbem-4356	78	9	:	:	PUNCT
fbem-4356	78	10	firstly	firstly	ADV
fbem-4356	78	11	,	,	PUNCT
fbem-4356	78	12	the	the	DET
fbem-4356	78	13	project	project	NOUN
fbem-4356	78	14	leader	leader	NOUN
fbem-4356	78	15	will	will	AUX
fbem-4356	78	16	review	review	VERB
fbem-4356	78	17	the	the	DET
fbem-4356	78	18	completed	complete	VERB
fbem-4356	78	19	audit	audit	NOUN
fbem-4356	78	20	work	work	NOUN
fbem-4356	78	21	in	in	ADP
fbem-4356	78	22	detail	detail	NOUN
fbem-4356	78	23	;	;	PUNCT
fbem-4356	78	24	secondly	secondly	ADV
fbem-4356	78	25	,	,	PUNCT
fbem-4356	78	26	the	the	DET
fbem-4356	78	27	project	project	NOUN
fbem-4356	78	28	implementing	implement	VERB
fbem-4356	78	29	partner	partner	NOUN
fbem-4356	78	30	is	be	AUX
fbem-4356	78	31	responsible	responsible	ADJ
fbem-4356	78	32	for	for	ADP
fbem-4356	78	33	the	the	DET
fbem-4356	78	34	comprehensive	comprehensive	ADJ
fbem-4356	78	35	review	review	NOUN
fbem-4356	78	36	of	of	ADP
fbem-4356	78	37	the	the	DET
fbem-4356	78	38	work	work	NOUN
fbem-4356	78	39	related	relate	VERB
fbem-4356	78	40	to	to	ADP
fbem-4356	78	41	major	major	ADJ
fbem-4356	78	42	issues	issue	NOUN
fbem-4356	78	43	;	;	PUNCT
fbem-4356	78	44	finally	finally	ADV
fbem-4356	78	45	,	,	PUNCT
fbem-4356	78	46	at	at	ADP
fbem-4356	78	47	the	the	DET
fbem-4356	78	48	overall	overall	ADJ
fbem-4356	78	49	level	level	NOUN
fbem-4356	78	50	,	,	PUNCT
fbem-4356	78	51	the	the	DET
fbem-4356	78	52	chief	chief	ADJ
fbem-4356	78	53	partner	partner	NOUN
fbem-4356	78	54	will	will	AUX
fbem-4356	78	55	supervise	supervise	VERB
fbem-4356	78	56	and	and	CCONJ
fbem-4356	78	57	control	control	VERB
fbem-4356	78	58	it	it	PRON
fbem-4356	78	59	comprehensively	comprehensively	ADV
fbem-4356	78	60	.	.	PUNCT
fbem-4356	79	1	however	however	ADV
fbem-4356	79	2	,	,	PUNCT
fbem-4356	79	3	the	the	DET
fbem-4356	79	4	review	review	NOUN
fbem-4356	79	5	system	system	NOUN
fbem-4356	79	6	of	of	ADP
fbem-4356	79	7	zhonghua	zhonghua	PROPN
fbem-4356	79	8	accounting	accounting	PROPN
fbem-4356	79	9	firm	firm	NOUN
fbem-4356	79	10	has	have	AUX
fbem-4356	79	11	not	not	PART
fbem-4356	79	12	been	be	AUX
fbem-4356	79	13	well	well	ADV
fbem-4356	79	14	implemented	implement	VERB
fbem-4356	79	15	.	.	PUNCT
fbem-4356	80	1	during	during	ADP
fbem-4356	80	2	the	the	DET
fbem-4356	80	3	audit	audit	NOUN
fbem-4356	80	4	review	review	NOUN
fbem-4356	80	5	of	of	ADP
fbem-4356	80	6	yabaite	yabaite	NOUN
fbem-4356	80	7	,	,	PUNCT
fbem-4356	80	8	the	the	DET
fbem-4356	80	9	reviewers	reviewer	NOUN
fbem-4356	80	10	concentrated	concentrate	VERB
fbem-4356	80	11	on	on	ADP
fbem-4356	80	12	finishing	finish	VERB
fbem-4356	80	13	the	the	DET
fbem-4356	80	14	work	work	NOUN
fbem-4356	80	15	on	on	ADP
fbem-4356	80	16	time	time	NOUN
fbem-4356	80	17	,	,	PUNCT
fbem-4356	80	18	and	and	CCONJ
fbem-4356	80	19	urged	urge	VERB
fbem-4356	80	20	the	the	DET
fbem-4356	80	21	relevant	relevant	ADJ
fbem-4356	80	22	departments	department	NOUN
fbem-4356	80	23	to	to	PART
fbem-4356	80	24	file	file	VERB
fbem-4356	80	25	the	the	DET
fbem-4356	80	26	work	work	NOUN
fbem-4356	80	27	documents	document	NOUN
fbem-4356	80	28	in	in	ADP
fbem-4356	80	29	accordance	accordance	NOUN
fbem-4356	80	30	with	with	ADP
fbem-4356	80	31	the	the	DET
fbem-4356	80	32	prescribed	prescribed	ADJ
fbem-4356	80	33	time	time	NOUN
fbem-4356	80	34	,	,	PUNCT
fbem-4356	80	35	but	but	CCONJ
fbem-4356	80	36	forgot	forget	VERB
fbem-4356	80	37	the	the	DET
fbem-4356	80	38	review	review	NOUN
fbem-4356	80	39	tasks	task	NOUN
fbem-4356	80	40	specified	specify	VERB
fbem-4356	80	41	in	in	ADP
fbem-4356	80	42	the	the	DET
fbem-4356	80	43	company	company	NOUN
fbem-4356	80	44	.	.	PUNCT
fbem-4356	81	1	in	in	ADP
fbem-4356	81	2	addition	addition	NOUN
fbem-4356	81	3	,	,	PUNCT
fbem-4356	81	4	when	when	SCONJ
fbem-4356	81	5	the	the	DET
fbem-4356	81	6	relevant	relevant	ADJ
fbem-4356	81	7	supervisor	supervisor	NOUN
fbem-4356	81	8	conducts	conduct	VERB
fbem-4356	81	9	the	the	DET
fbem-4356	81	10	review	review	NOUN
fbem-4356	81	11	,	,	PUNCT
fbem-4356	81	12	the	the	DET
fbem-4356	81	13	focus	focus	NOUN
fbem-4356	81	14	of	of	ADP
fbem-4356	81	15	attention	attention	NOUN
fbem-4356	81	16	is	be	AUX
fbem-4356	81	17	whether	whether	SCONJ
fbem-4356	81	18	the	the	DET
fbem-4356	81	19	audit	audit	NOUN
fbem-4356	81	20	work	work	NOUN
fbem-4356	81	21	has	have	AUX
fbem-4356	81	22	been	be	AUX
fbem-4356	81	23	successfully	successfully	ADV
fbem-4356	81	24	completed	complete	VERB
fbem-4356	81	25	,	,	PUNCT
fbem-4356	81	26	not	not	PART
fbem-4356	81	27	whether	whether	SCONJ
fbem-4356	81	28	the	the	DET
fbem-4356	81	29	socalled	socalled	ADJ
fbem-4356	81	30	audit	audit	NOUN
fbem-4356	81	31	procedures	procedure	NOUN
fbem-4356	81	32	implemented	implement	VERB
fbem-4356	81	33	or	or	CCONJ
fbem-4356	81	34	the	the	DET
fbem-4356	81	35	audit	audit	NOUN
fbem-4356	81	36	evidence	evidence	NOUN
fbem-4356	81	37	obtained	obtain	VERB
fbem-4356	81	38	have	have	AUX
fbem-4356	81	39	eliminated	eliminate	VERB
fbem-4356	81	40	doubts[2	doubts[2	PRON
fbem-4356	81	41	]	]	PUNCT
fbem-4356	81	42	.	.	PUNCT
fbem-4356	82	1	if	if	SCONJ
fbem-4356	82	2	the	the	DET
fbem-4356	82	3	review	review	NOUN
fbem-4356	82	4	system	system	NOUN
fbem-4356	82	5	can	can	AUX
fbem-4356	82	6	be	be	AUX
fbem-4356	82	7	strictly	strictly	ADV
fbem-4356	82	8	observed	observe	VERB
fbem-4356	82	9	,	,	PUNCT
fbem-4356	82	10	the	the	DET
fbem-4356	82	11	review	review	NOUN
fbem-4356	82	12	process	process	NOUN
fbem-4356	82	13	can	can	AUX
fbem-4356	82	14	be	be	AUX
fbem-4356	82	15	effectively	effectively	ADV
fbem-4356	82	16	implemented	implement	VERB
fbem-4356	82	17	,	,	PUNCT
fbem-4356	82	18	and	and	CCONJ
fbem-4356	82	19	the	the	DET
fbem-4356	82	20	reviewers	reviewer	NOUN
fbem-4356	82	21	are	be	AUX
fbem-4356	82	22	conscientious	conscientious	ADJ
fbem-4356	82	23	,	,	PUNCT
fbem-4356	82	24	they	they	PRON
fbem-4356	82	25	can	can	AUX
fbem-4356	82	26	find	find	VERB
fbem-4356	82	27	the	the	DET
fbem-4356	82	28	negligence	negligence	NOUN
fbem-4356	82	29	and	and	CCONJ
fbem-4356	82	30	loopholes	loophole	NOUN
fbem-4356	82	31	in	in	ADP
fbem-4356	82	32	the	the	DET
fbem-4356	82	33	previous	previous	ADJ
fbem-4356	82	34	work	work	NOUN
fbem-4356	82	35	and	and	CCONJ
fbem-4356	82	36	correct	correct	VERB
fbem-4356	82	37	them	they	PRON
fbem-4356	82	38	through	through	ADP
fbem-4356	82	39	the	the	DET
fbem-4356	82	40	review	review	NOUN
fbem-4356	82	41	process	process	NOUN
fbem-4356	82	42	.	.	PUNCT
fbem-4356	83	1	from	from	ADP
fbem-4356	83	2	this	this	DET
fbem-4356	83	3	point	point	NOUN
fbem-4356	83	4	,	,	PUNCT
fbem-4356	83	5	it	it	PRON
fbem-4356	83	6	can	can	AUX
fbem-4356	83	7	be	be	AUX
fbem-4356	83	8	seen	see	VERB
fbem-4356	83	9	that	that	SCONJ
fbem-4356	83	10	the	the	DET
fbem-4356	83	11	three	three	NUM
fbem-4356	83	12	-	-	PUNCT
fbem-4356	83	13	level	level	NOUN
fbem-4356	83	14	review	review	NOUN
fbem-4356	83	15	system	system	NOUN
fbem-4356	83	16	established	establish	VERB
fbem-4356	83	17	by	by	ADP
fbem-4356	83	18	zhonghua	zhonghua	PROPN
fbem-4356	83	19	company	company	PROPN
fbem-4356	83	20	has	have	AUX
fbem-4356	83	21	not	not	PART
fbem-4356	83	22	been	be	AUX
fbem-4356	83	23	well	well	ADV
fbem-4356	83	24	implemented	implement	VERB
fbem-4356	83	25	,	,	PUNCT
fbem-4356	83	26	and	and	CCONJ
fbem-4356	83	27	ca	can	AUX
fbem-4356	83	28	n't	not	PART
fbem-4356	83	29	play	play	VERB
fbem-4356	83	30	the	the	DET
fbem-4356	83	31	role	role	NOUN
fbem-4356	83	32	of	of	ADP
fbem-4356	83	33	leak	leak	NOUN
fbem-4356	83	34	detection	detection	NOUN
fbem-4356	83	35	and	and	CCONJ
fbem-4356	83	36	monitoring	monitoring	NOUN
fbem-4356	83	37	.	.	PUNCT
fbem-4356	84	1	3.7	3.7	NUM
fbem-4356	84	2	.	.	PUNCT
fbem-4356	84	3	information	information	NOUN
fbem-4356	84	4	and	and	CCONJ
fbem-4356	84	5	communication	communication	NOUN
fbem-4356	84	6	in	in	ADP
fbem-4356	84	7	any	any	DET
fbem-4356	84	8	failed	fail	VERB
fbem-4356	84	9	audit	audit	NOUN
fbem-4356	84	10	project	project	NOUN
fbem-4356	84	11	,	,	PUNCT
fbem-4356	84	12	it	it	PRON
fbem-4356	84	13	is	be	AUX
fbem-4356	84	14	often	often	ADV
fbem-4356	84	15	a	a	DET
fbem-4356	84	16	common	common	ADJ
fbem-4356	84	17	problem	problem	NOUN
fbem-4356	84	18	that	that	SCONJ
fbem-4356	84	19	information	information	NOUN
fbem-4356	84	20	transmission	transmission	NOUN
fbem-4356	84	21	and	and	CCONJ
fbem-4356	84	22	communication	communication	NOUN
fbem-4356	84	23	are	be	AUX
fbem-4356	84	24	not	not	PART
fbem-4356	84	25	effective	effective	ADJ
fbem-4356	84	26	or	or	CCONJ
fbem-4356	84	27	timely	timely	ADV
fbem-4356	84	28	enough	enough	ADV
fbem-4356	84	29	.	.	PUNCT
fbem-4356	85	1	in	in	ADP
fbem-4356	85	2	the	the	DET
fbem-4356	85	3	process	process	NOUN
fbem-4356	85	4	of	of	ADP
fbem-4356	85	5	auditing	auditing	NOUN
fbem-4356	85	6	yabaite	yabaite	NOUN
fbem-4356	85	7	,	,	PUNCT
fbem-4356	85	8	23	23	NUM
fbem-4356	85	9	zhonghua	zhonghua	PROPN
fbem-4356	85	10	accounting	accounting	PROPN
fbem-4356	85	11	firm	firm	NOUN
fbem-4356	85	12	also	also	ADV
fbem-4356	85	13	has	have	VERB
fbem-4356	85	14	some	some	DET
fbem-4356	85	15	problems	problem	NOUN
fbem-4356	85	16	,	,	PUNCT
fbem-4356	85	17	such	such	ADJ
fbem-4356	85	18	as	as	ADP
fbem-4356	85	19	poor	poor	ADJ
fbem-4356	85	20	communication	communication	NOUN
fbem-4356	85	21	with	with	ADP
fbem-4356	85	22	the	the	DET
fbem-4356	85	23	general	general	ADJ
fbem-4356	85	24	manager	manager	NOUN
fbem-4356	85	25	and	and	CCONJ
fbem-4356	85	26	financial	financial	ADJ
fbem-4356	85	27	supervisor	supervisor	NOUN
fbem-4356	85	28	of	of	ADP
fbem-4356	85	29	yabaite	yabaite	NOUN
fbem-4356	85	30	,	,	PUNCT
fbem-4356	85	31	asymmetric	asymmetric	ADJ
fbem-4356	85	32	internal	internal	ADJ
fbem-4356	85	33	information	information	NOUN
fbem-4356	85	34	,	,	PUNCT
fbem-4356	85	35	etc	etc	X
fbem-4356	85	36	.	.	X
fbem-4356	86	1	in	in	ADP
fbem-4356	86	2	addition	addition	NOUN
fbem-4356	86	3	,	,	PUNCT
fbem-4356	86	4	when	when	SCONJ
fbem-4356	86	5	auditing	audit	VERB
fbem-4356	86	6	the	the	DET
fbem-4356	86	7	major	major	ADJ
fbem-4356	86	8	misstatement	misstatement	NOUN
fbem-4356	86	9	risk	risk	NOUN
fbem-4356	86	10	of	of	ADP
fbem-4356	86	11	yabaite	yabaite	NOUN
fbem-4356	86	12	,	,	PUNCT
fbem-4356	86	13	the	the	DET
fbem-4356	86	14	auditor	auditor	NOUN
fbem-4356	86	15	only	only	ADV
fbem-4356	86	16	conducted	conduct	VERB
fbem-4356	86	17	a	a	DET
fbem-4356	86	18	simple	simple	ADJ
fbem-4356	86	19	audit	audit	NOUN
fbem-4356	86	20	procedure	procedure	NOUN
fbem-4356	86	21	,	,	PUNCT
fbem-4356	86	22	but	but	CCONJ
fbem-4356	86	23	did	do	AUX
fbem-4356	86	24	not	not	PART
fbem-4356	86	25	conduct	conduct	VERB
fbem-4356	86	26	a	a	DET
fbem-4356	86	27	comprehensive	comprehensive	ADJ
fbem-4356	86	28	internal	internal	ADJ
fbem-4356	86	29	discussion	discussion	NOUN
fbem-4356	86	30	on	on	ADP
fbem-4356	86	31	the	the	DET
fbem-4356	86	32	income	income	NOUN
fbem-4356	86	33	and	and	CCONJ
fbem-4356	86	34	expense	expense	NOUN
fbem-4356	86	35	accounts	account	NOUN
fbem-4356	86	36	of	of	ADP
fbem-4356	86	37	yabaite	yabaite	NOUN
fbem-4356	86	38	,	,	PUNCT
fbem-4356	86	39	thus	thus	ADV
fbem-4356	86	40	failing	fail	VERB
fbem-4356	86	41	to	to	PART
fbem-4356	86	42	find	find	VERB
fbem-4356	86	43	the	the	DET
fbem-4356	86	44	phenomenon	phenomenon	NOUN
fbem-4356	86	45	that	that	PRON
fbem-4356	86	46	yabaite	yabaite	PROPN
fbem-4356	86	47	fictionalized	fictionalize	VERB
fbem-4356	86	48	its	its	PRON
fbem-4356	86	49	sales	sale	NOUN
fbem-4356	86	50	revenue	revenue	NOUN
fbem-4356	86	51	in	in	ADP
fbem-4356	86	52	2015	2015	NUM
fbem-4356	86	53	and	and	CCONJ
fbem-4356	86	54	2016	2016	NUM
fbem-4356	86	55	,	,	PUNCT
fbem-4356	86	56	and	and	CCONJ
fbem-4356	86	57	then	then	ADV
fbem-4356	86	58	inflated	inflate	VERB
fbem-4356	86	59	its	its	PRON
fbem-4356	86	60	profits	profit	NOUN
fbem-4356	86	61	.	.	PUNCT
fbem-4356	87	1	3.8	3.8	NUM
fbem-4356	87	2	.	.	PUNCT
fbem-4356	88	1	monitoring	monitoring	NOUN
fbem-4356	88	2	and	and	CCONJ
fbem-4356	88	3	rectification	rectification	NOUN
fbem-4356	88	4	procedures	procedure	NOUN
fbem-4356	88	5	according	accord	VERB
fbem-4356	88	6	to	to	ADP
fbem-4356	88	7	the	the	DET
fbem-4356	88	8	auditing	auditing	NOUN
fbem-4356	88	9	standards	standard	NOUN
fbem-4356	89	1	,	,	PUNCT
fbem-4356	89	2	zhonghua	zhonghua	PROPN
fbem-4356	89	3	accounting	accounting	PROPN
fbem-4356	89	4	firm	firm	NOUN
fbem-4356	89	5	should	should	AUX
fbem-4356	89	6	conduct	conduct	VERB
fbem-4356	89	7	self	self	NOUN
fbem-4356	89	8	-	-	PUNCT
fbem-4356	89	9	examination	examination	NOUN
fbem-4356	89	10	every	every	DET
fbem-4356	89	11	three	three	NUM
fbem-4356	89	12	years	year	NOUN
fbem-4356	89	13	.	.	PUNCT
fbem-4356	90	1	however	however	ADV
fbem-4356	90	2	,	,	PUNCT
fbem-4356	90	3	in	in	ADP
fbem-4356	90	4	practice	practice	NOUN
fbem-4356	90	5	,	,	PUNCT
fbem-4356	90	6	it	it	PRON
fbem-4356	90	7	is	be	AUX
fbem-4356	90	8	usually	usually	ADV
fbem-4356	90	9	conducted	conduct	VERB
fbem-4356	90	10	by	by	ADP
fbem-4356	90	11	the	the	DET
fbem-4356	90	12	leaders	leader	NOUN
fbem-4356	90	13	of	of	ADP
fbem-4356	90	14	the	the	DET
fbem-4356	90	15	quality	quality	PROPN
fbem-4356	90	16	control	control	PROPN
fbem-4356	90	17	department	department	PROPN
fbem-4356	90	18	and	and	CCONJ
fbem-4356	90	19	the	the	DET
fbem-4356	90	20	heads	head	NOUN
fbem-4356	90	21	of	of	ADP
fbem-4356	90	22	the	the	DET
fbem-4356	90	23	supervision	supervision	NOUN
fbem-4356	90	24	departments	department	NOUN
fbem-4356	90	25	,	,	PUNCT
fbem-4356	90	26	which	which	PRON
fbem-4356	90	27	may	may	AUX
fbem-4356	90	28	lead	lead	VERB
fbem-4356	90	29	to	to	ADP
fbem-4356	90	30	repeated	repeat	VERB
fbem-4356	90	31	audits	audits	NOUN
fbem-4356	90	32	,	,	PUNCT
fbem-4356	90	33	resulting	result	VERB
fbem-4356	90	34	in	in	ADP
fbem-4356	90	35	a	a	DET
fbem-4356	90	36	mere	mere	ADJ
fbem-4356	90	37	formality	formality	NOUN
fbem-4356	90	38	in	in	ADP
fbem-4356	90	39	the	the	DET
fbem-4356	90	40	audit	audit	NOUN
fbem-4356	90	41	process	process	NOUN
fbem-4356	90	42	,	,	PUNCT
fbem-4356	90	43	which	which	PRON
fbem-4356	90	44	reduces	reduce	VERB
fbem-4356	90	45	the	the	DET
fbem-4356	90	46	audit	audit	NOUN
fbem-4356	90	47	quality	quality	NOUN
fbem-4356	90	48	,	,	PUNCT
fbem-4356	90	49	which	which	PRON
fbem-4356	90	50	is	be	AUX
fbem-4356	90	51	seriously	seriously	ADV
fbem-4356	90	52	inconsistent	inconsistent	ADJ
fbem-4356	90	53	with	with	ADP
fbem-4356	90	54	the	the	DET
fbem-4356	90	55	principle	principle	NOUN
fbem-4356	90	56	of	of	ADP
fbem-4356	90	57	separation	separation	NOUN
fbem-4356	90	58	of	of	ADP
fbem-4356	90	59	incompatible	incompatible	ADJ
fbem-4356	90	60	posts	post	NOUN
fbem-4356	90	61	required	require	VERB
fbem-4356	90	62	by	by	ADP
fbem-4356	90	63	china	china	PROPN
fbem-4356	90	64	's	's	PART
fbem-4356	90	65	quality	quality	NOUN
fbem-4356	90	66	control	control	NOUN
fbem-4356	90	67	standards	standard	NOUN
fbem-4356	90	68	.	.	PUNCT
fbem-4356	91	1	zhonghua	zhonghua	PROPN
fbem-4356	91	2	accounting	accounting	PROPN
fbem-4356	91	3	firm	firm	NOUN
fbem-4356	91	4	's	's	PART
fbem-4356	91	5	record	record	NOUN
fbem-4356	91	6	of	of	ADP
fbem-4356	91	7	supervision	supervision	NOUN
fbem-4356	91	8	and	and	CCONJ
fbem-4356	91	9	evaluation	evaluation	NOUN
fbem-4356	91	10	procedure	procedure	NOUN
fbem-4356	91	11	is	be	AUX
fbem-4356	91	12	too	too	ADV
fbem-4356	91	13	simple	simple	ADJ
fbem-4356	91	14	,	,	PUNCT
fbem-4356	91	15	and	and	CCONJ
fbem-4356	91	16	it	it	PRON
fbem-4356	91	17	fails	fail	VERB
fbem-4356	91	18	to	to	PART
fbem-4356	91	19	make	make	VERB
fbem-4356	91	20	a	a	DET
fbem-4356	91	21	detailed	detailed	ADJ
fbem-4356	91	22	record	record	NOUN
fbem-4356	91	23	of	of	ADP
fbem-4356	91	24	the	the	DET
fbem-4356	91	25	problems	problem	NOUN
fbem-4356	91	26	and	and	CCONJ
fbem-4356	91	27	treatment	treatment	NOUN
fbem-4356	91	28	procedures	procedure	NOUN
fbem-4356	91	29	in	in	ADP
fbem-4356	91	30	the	the	DET
fbem-4356	91	31	process	process	NOUN
fbem-4356	91	32	of	of	ADP
fbem-4356	91	33	supervision	supervision	NOUN
fbem-4356	91	34	,	,	PUNCT
fbem-4356	91	35	and	and	CCONJ
fbem-4356	91	36	lacks	lack	VERB
fbem-4356	91	37	supervision	supervision	NOUN
fbem-4356	91	38	over	over	ADP
fbem-4356	91	39	the	the	DET
fbem-4356	91	40	implementation	implementation	NOUN
fbem-4356	91	41	of	of	ADP
fbem-4356	91	42	practice	practice	NOUN
fbem-4356	91	43	standards	standard	NOUN
fbem-4356	91	44	,	,	PUNCT
fbem-4356	91	45	professional	professional	ADJ
fbem-4356	91	46	ethics	ethic	NOUN
fbem-4356	91	47	codes	code	NOUN
fbem-4356	91	48	and	and	CCONJ
fbem-4356	91	49	quality	quality	NOUN
fbem-4356	91	50	management	management	NOUN
fbem-4356	91	51	policies	policy	NOUN
fbem-4356	91	52	.	.	PUNCT
fbem-4356	92	1	under	under	ADP
fbem-4356	92	2	normal	normal	ADJ
fbem-4356	92	3	circumstances	circumstance	NOUN
fbem-4356	92	4	,	,	PUNCT
fbem-4356	92	5	accounting	accounting	NOUN
fbem-4356	92	6	firms	firm	NOUN
fbem-4356	92	7	should	should	AUX
fbem-4356	92	8	take	take	VERB
fbem-4356	92	9	timely	timely	ADJ
fbem-4356	92	10	measures	measure	NOUN
fbem-4356	92	11	to	to	PART
fbem-4356	92	12	reduce	reduce	VERB
fbem-4356	92	13	audit	audit	NOUN
fbem-4356	92	14	risks	risk	NOUN
fbem-4356	92	15	and	and	CCONJ
fbem-4356	92	16	give	give	VERB
fbem-4356	92	17	corresponding	correspond	VERB
fbem-4356	92	18	penalties	penalty	NOUN
fbem-4356	92	19	when	when	SCONJ
fbem-4356	92	20	finding	find	VERB
fbem-4356	92	21	problems	problem	NOUN
fbem-4356	92	22	in	in	ADP
fbem-4356	92	23	audit	audit	NOUN
fbem-4356	92	24	work	work	NOUN
fbem-4356	92	25	,	,	PUNCT
fbem-4356	92	26	and	and	CCONJ
fbem-4356	92	27	constantly	constantly	ADV
fbem-4356	92	28	improve	improve	VERB
fbem-4356	92	29	the	the	DET
fbem-4356	92	30	company	company	NOUN
fbem-4356	92	31	's	's	PART
fbem-4356	92	32	quality	quality	NOUN
fbem-4356	92	33	management	management	NOUN
fbem-4356	92	34	system	system	NOUN
fbem-4356	92	35	and	and	CCONJ
fbem-4356	92	36	process	process	NOUN
fbem-4356	92	37	.	.	PUNCT
fbem-4356	93	1	however	however	ADV
fbem-4356	93	2	,	,	PUNCT
fbem-4356	93	3	there	there	PRON
fbem-4356	93	4	are	be	VERB
fbem-4356	93	5	some	some	DET
fbem-4356	93	6	problems	problem	NOUN
fbem-4356	93	7	in	in	ADP
fbem-4356	93	8	zhonghua	zhonghua	PROPN
fbem-4356	93	9	,	,	PUNCT
fbem-4356	93	10	such	such	ADJ
fbem-4356	93	11	as	as	ADP
fbem-4356	93	12	the	the	DET
fbem-4356	93	13	lag	lag	NOUN
fbem-4356	93	14	of	of	ADP
fbem-4356	93	15	information	information	NOUN
fbem-4356	93	16	transmission	transmission	NOUN
fbem-4356	93	17	,	,	PUNCT
fbem-4356	93	18	neglect	neglect	NOUN
fbem-4356	93	19	of	of	ADP
fbem-4356	93	20	problem	problem	NOUN
fbem-4356	93	21	handling	handling	NOUN
fbem-4356	93	22	,	,	PUNCT
fbem-4356	93	23	failure	failure	NOUN
fbem-4356	93	24	to	to	PART
fbem-4356	93	25	investigate	investigate	VERB
fbem-4356	93	26	relevant	relevant	ADJ
fbem-4356	93	27	responsible	responsible	ADJ
fbem-4356	93	28	persons	person	NOUN
fbem-4356	93	29	,	,	PUNCT
fbem-4356	93	30	failure	failure	NOUN
fbem-4356	93	31	to	to	PART
fbem-4356	93	32	inform	inform	VERB
fbem-4356	93	33	internal	internal	ADJ
fbem-4356	93	34	staff	staff	NOUN
fbem-4356	93	35	of	of	ADP
fbem-4356	93	36	the	the	DET
fbem-4356	93	37	firm	firm	NOUN
fbem-4356	93	38	,	,	PUNCT
fbem-4356	93	39	etc	etc	X
fbem-4356	93	40	.	.	X
fbem-4356	93	41	,	,	PUNCT
fbem-4356	93	42	which	which	PRON
fbem-4356	93	43	increase	increase	VERB
fbem-4356	93	44	the	the	DET
fbem-4356	93	45	probability	probability	NOUN
fbem-4356	93	46	of	of	ADP
fbem-4356	93	47	repeated	repeat	VERB
fbem-4356	93	48	incidents	incident	NOUN
fbem-4356	93	49	,	,	PUNCT
fbem-4356	93	50	thus	thus	ADV
fbem-4356	93	51	affecting	affect	VERB
fbem-4356	93	52	the	the	DET
fbem-4356	93	53	quality	quality	NOUN
fbem-4356	93	54	of	of	ADP
fbem-4356	93	55	supervision	supervision	NOUN
fbem-4356	93	56	and	and	CCONJ
fbem-4356	93	57	failing	fail	VERB
fbem-4356	93	58	to	to	PART
fbem-4356	93	59	ensure	ensure	VERB
fbem-4356	93	60	audit	audit	NOUN
fbem-4356	93	61	quality	quality	NOUN
fbem-4356	93	62	and	and	CCONJ
fbem-4356	93	63	control	control	NOUN
fbem-4356	93	64	audit	audit	NOUN
fbem-4356	93	65	risks	risk	NOUN
fbem-4356	93	66	.	.	PUNCT
fbem-4356	94	1	4	4	X
fbem-4356	94	2	.	.	X
fbem-4356	94	3	countermeasures	countermeasure	NOUN
fbem-4356	94	4	for	for	ADP
fbem-4356	94	5	zhonghua	zhonghua	PROPN
fbem-4356	94	6	accounting	accounting	PROPN
fbem-4356	94	7	firm	firm	NOUN
fbem-4356	94	8	to	to	PART
fbem-4356	94	9	improve	improve	VERB
fbem-4356	94	10	audit	audit	NOUN
fbem-4356	94	11	quality	quality	NOUN
fbem-4356	94	12	management	management	NOUN
fbem-4356	94	13	the	the	DET
fbem-4356	94	14	purpose	purpose	NOUN
fbem-4356	94	15	of	of	ADP
fbem-4356	94	16	the	the	DET
fbem-4356	94	17	audit	audit	NOUN
fbem-4356	94	18	is	be	AUX
fbem-4356	94	19	to	to	PART
fbem-4356	94	20	provide	provide	VERB
fbem-4356	94	21	appropriate	appropriate	ADJ
fbem-4356	94	22	audit	audit	NOUN
fbem-4356	94	23	opinions	opinion	NOUN
fbem-4356	94	24	and	and	CCONJ
fbem-4356	94	25	ensure	ensure	VERB
fbem-4356	94	26	the	the	DET
fbem-4356	94	27	audit	audit	NOUN
fbem-4356	94	28	quality	quality	NOUN
fbem-4356	94	29	.	.	PUNCT
fbem-4356	95	1	how	how	SCONJ
fbem-4356	95	2	to	to	PART
fbem-4356	95	3	improve	improve	VERB
fbem-4356	95	4	the	the	DET
fbem-4356	95	5	audit	audit	NOUN
fbem-4356	95	6	quality	quality	NOUN
fbem-4356	95	7	is	be	AUX
fbem-4356	95	8	an	an	DET
fbem-4356	95	9	urgent	urgent	ADJ
fbem-4356	95	10	problem	problem	NOUN
fbem-4356	95	11	for	for	ADP
fbem-4356	95	12	accounting	accounting	NOUN
fbem-4356	95	13	firms	firm	NOUN
fbem-4356	95	14	.	.	PUNCT
fbem-4356	96	1	therefore	therefore	ADV
fbem-4356	96	2	,	,	PUNCT
fbem-4356	96	3	we	we	PRON
fbem-4356	96	4	must	must	AUX
fbem-4356	96	5	learn	learn	VERB
fbem-4356	96	6	and	and	CCONJ
fbem-4356	96	7	summarize	summarize	VERB
fbem-4356	96	8	the	the	DET
fbem-4356	96	9	shortcomings	shortcoming	NOUN
fbem-4356	96	10	of	of	ADP
fbem-4356	96	11	previous	previous	ADJ
fbem-4356	96	12	audit	audit	NOUN
fbem-4356	96	13	work	work	NOUN
fbem-4356	96	14	,	,	PUNCT
fbem-4356	96	15	find	find	VERB
fbem-4356	96	16	out	out	ADP
fbem-4356	96	17	the	the	DET
fbem-4356	96	18	corresponding	corresponding	ADJ
fbem-4356	96	19	improvement	improvement	NOUN
fbem-4356	96	20	measures	measure	NOUN
fbem-4356	96	21	,	,	PUNCT
fbem-4356	96	22	and	and	CCONJ
fbem-4356	96	23	ensure	ensure	VERB
fbem-4356	96	24	the	the	DET
fbem-4356	96	25	quality	quality	NOUN
fbem-4356	96	26	of	of	ADP
fbem-4356	96	27	audit	audit	NOUN
fbem-4356	96	28	work	work	NOUN
fbem-4356	96	29	.	.	PUNCT
fbem-4356	97	1	4.1	4.1	NUM
fbem-4356	97	2	.	.	PUNCT
fbem-4356	97	3	perfecting	perfect	VERB
fbem-4356	97	4	audit	audit	NOUN
fbem-4356	97	5	quality	quality	NOUN
fbem-4356	97	6	awareness	awareness	NOUN
fbem-4356	97	7	control	control	NOUN
fbem-4356	97	8	from	from	ADP
fbem-4356	97	9	management	management	NOUN
fbem-4356	97	10	to	to	PART
fbem-4356	97	11	ensure	ensure	VERB
fbem-4356	97	12	high	high	ADJ
fbem-4356	97	13	-	-	PUNCT
fbem-4356	97	14	quality	quality	NOUN
fbem-4356	97	15	audit	audit	NOUN
fbem-4356	97	16	services	service	NOUN
fbem-4356	97	17	,	,	PUNCT
fbem-4356	97	18	we	we	PRON
fbem-4356	97	19	should	should	AUX
fbem-4356	97	20	first	first	ADV
fbem-4356	97	21	build	build	VERB
fbem-4356	97	22	a	a	DET
fbem-4356	97	23	corporate	corporate	ADJ
fbem-4356	97	24	culture	culture	NOUN
fbem-4356	97	25	with	with	ADP
fbem-4356	97	26	quality	quality	NOUN
fbem-4356	97	27	as	as	ADP
fbem-4356	97	28	the	the	DET
fbem-4356	97	29	core[3	core[3	NOUN
fbem-4356	97	30	]	]	PUNCT
fbem-4356	97	31	.	.	PUNCT
fbem-4356	98	1	therefore	therefore	ADV
fbem-4356	98	2	,	,	PUNCT
fbem-4356	98	3	it	it	PRON
fbem-4356	98	4	is	be	AUX
fbem-4356	98	5	necessary	necessary	ADJ
fbem-4356	98	6	to	to	PART
fbem-4356	98	7	form	form	VERB
fbem-4356	98	8	a	a	DET
fbem-4356	98	9	unified	unified	ADJ
fbem-4356	98	10	working	working	NOUN
fbem-4356	98	11	concept	concept	NOUN
fbem-4356	98	12	within	within	ADP
fbem-4356	98	13	the	the	DET
fbem-4356	98	14	firm	firm	NOUN
fbem-4356	98	15	,	,	PUNCT
fbem-4356	98	16	so	so	SCONJ
fbem-4356	98	17	that	that	SCONJ
fbem-4356	98	18	everyone	everyone	PRON
fbem-4356	98	19	can	can	AUX
fbem-4356	98	20	realize	realize	VERB
fbem-4356	98	21	the	the	DET
fbem-4356	98	22	important	important	ADJ
fbem-4356	98	23	role	role	NOUN
fbem-4356	98	24	of	of	ADP
fbem-4356	98	25	audit	audit	NOUN
fbem-4356	98	26	quality	quality	NOUN
fbem-4356	98	27	management	management	NOUN
fbem-4356	98	28	.	.	PUNCT
fbem-4356	99	1	usually	usually	ADV
fbem-4356	99	2	,	,	PUNCT
fbem-4356	99	3	the	the	DET
fbem-4356	99	4	internal	internal	ADJ
fbem-4356	99	5	cultural	cultural	ADJ
fbem-4356	99	6	concept	concept	NOUN
fbem-4356	99	7	of	of	ADP
fbem-4356	99	8	an	an	DET
fbem-4356	99	9	enterprise	enterprise	NOUN
fbem-4356	99	10	is	be	AUX
fbem-4356	99	11	passed	pass	VERB
fbem-4356	99	12	from	from	ADP
fbem-4356	99	13	the	the	DET
fbem-4356	99	14	management	management	NOUN
fbem-4356	99	15	to	to	ADP
fbem-4356	99	16	all	all	DET
fbem-4356	99	17	levels	level	NOUN
fbem-4356	99	18	.	.	PUNCT
fbem-4356	100	1	the	the	DET
fbem-4356	100	2	management	management	NOUN
fbem-4356	100	3	concept	concept	NOUN
fbem-4356	100	4	and	and	CCONJ
fbem-4356	100	5	value	value	NOUN
fbem-4356	100	6	concept	concept	NOUN
fbem-4356	100	7	of	of	ADP
fbem-4356	100	8	the	the	DET
fbem-4356	100	9	staff	staff	NOUN
fbem-4356	100	10	will	will	AUX
fbem-4356	100	11	directly	directly	ADV
fbem-4356	100	12	affect	affect	VERB
fbem-4356	100	13	the	the	DET
fbem-4356	100	14	overall	overall	ADJ
fbem-4356	100	15	working	work	VERB
fbem-4356	100	16	concept	concept	NOUN
fbem-4356	100	17	of	of	ADP
fbem-4356	100	18	the	the	DET
fbem-4356	100	19	firm	firm	NOUN
fbem-4356	100	20	.	.	PUNCT
fbem-4356	101	1	therefore	therefore	ADV
fbem-4356	101	2	,	,	PUNCT
fbem-4356	101	3	the	the	DET
fbem-4356	101	4	development	development	NOUN
fbem-4356	101	5	concept	concept	NOUN
fbem-4356	101	6	of	of	ADP
fbem-4356	101	7	the	the	DET
fbem-4356	101	8	firm	firm	NOUN
fbem-4356	101	9	should	should	AUX
fbem-4356	101	10	first	first	ADV
fbem-4356	101	11	be	be	AUX
fbem-4356	101	12	constructed	construct	VERB
fbem-4356	101	13	from	from	ADP
fbem-4356	101	14	the	the	DET
fbem-4356	101	15	management	management	NOUN
fbem-4356	101	16	.	.	PUNCT
fbem-4356	102	1	if	if	SCONJ
fbem-4356	102	2	they	they	PRON
fbem-4356	102	3	regard	regard	VERB
fbem-4356	102	4	profit	profit	NOUN
fbem-4356	102	5	as	as	ADP
fbem-4356	102	6	more	more	ADV
fbem-4356	102	7	important	important	ADJ
fbem-4356	102	8	than	than	ADP
fbem-4356	102	9	business	business	NOUN
fbem-4356	102	10	quality	quality	NOUN
fbem-4356	102	11	,	,	PUNCT
fbem-4356	102	12	it	it	PRON
fbem-4356	102	13	will	will	AUX
fbem-4356	102	14	affect	affect	VERB
fbem-4356	102	15	the	the	DET
fbem-4356	102	16	long	long	ADJ
fbem-4356	102	17	-	-	PUNCT
fbem-4356	102	18	term	term	NOUN
fbem-4356	102	19	development	development	NOUN
fbem-4356	102	20	of	of	ADP
fbem-4356	102	21	accounting	accounting	NOUN
fbem-4356	102	22	firms	firm	NOUN
fbem-4356	102	23	.	.	PUNCT
fbem-4356	103	1	therefore	therefore	ADV
fbem-4356	103	2	,	,	PUNCT
fbem-4356	103	3	they	they	PRON
fbem-4356	103	4	must	must	AUX
fbem-4356	103	5	change	change	VERB
fbem-4356	103	6	their	their	PRON
fbem-4356	103	7	ideas	idea	NOUN
fbem-4356	103	8	,	,	PUNCT
fbem-4356	103	9	not	not	PART
fbem-4356	103	10	focus	focus	VERB
fbem-4356	103	11	on	on	ADP
fbem-4356	103	12	short	short	ADJ
fbem-4356	103	13	-	-	PUNCT
fbem-4356	103	14	term	term	NOUN
fbem-4356	103	15	interests	interest	NOUN
fbem-4356	103	16	,	,	PUNCT
fbem-4356	103	17	but	but	CCONJ
fbem-4356	103	18	gain	gain	VERB
fbem-4356	103	19	more	more	ADJ
fbem-4356	103	20	and	and	CCONJ
fbem-4356	103	21	longerterm	longerterm	NOUN
fbem-4356	103	22	development	development	NOUN
fbem-4356	103	23	benefits	benefit	NOUN
fbem-4356	103	24	from	from	ADP
fbem-4356	103	25	high	high	ADJ
fbem-4356	103	26	-	-	PUNCT
fbem-4356	103	27	quality	quality	NOUN
fbem-4356	103	28	audit	audit	NOUN
fbem-4356	103	29	services	service	NOUN
fbem-4356	103	30	.	.	PUNCT
fbem-4356	104	1	4.2	4.2	NUM
fbem-4356	104	2	.	.	PUNCT
fbem-4356	104	3	rational	rational	ADJ
fbem-4356	104	4	use	use	NOUN
fbem-4356	104	5	of	of	ADP
fbem-4356	104	6	audit	audit	NOUN
fbem-4356	104	7	human	human	ADJ
fbem-4356	104	8	resources	resource	NOUN
fbem-4356	104	9	the	the	DET
fbem-4356	104	10	previous	previous	ADJ
fbem-4356	104	11	analysis	analysis	NOUN
fbem-4356	104	12	shows	show	VERB
fbem-4356	104	13	that	that	SCONJ
fbem-4356	104	14	the	the	DET
fbem-4356	104	15	audit	audit	NOUN
fbem-4356	104	16	work	work	NOUN
fbem-4356	104	17	arrangement	arrangement	NOUN
fbem-4356	104	18	of	of	ADP
fbem-4356	104	19	yabaite	yabaite	NOUN
fbem-4356	104	20	,	,	PUNCT
fbem-4356	104	21	especially	especially	ADV
fbem-4356	104	22	the	the	DET
fbem-4356	104	23	personnel	personnel	NOUN
fbem-4356	104	24	assignment	assignment	NOUN
fbem-4356	104	25	,	,	PUNCT
fbem-4356	104	26	presents	present	VERB
fbem-4356	104	27	a	a	DET
fbem-4356	104	28	random	random	ADJ
fbem-4356	104	29	assignment	assignment	NOUN
fbem-4356	104	30	mode	mode	NOUN
fbem-4356	104	31	,	,	PUNCT
fbem-4356	104	32	which	which	PRON
fbem-4356	104	33	lacks	lack	VERB
fbem-4356	104	34	certain	certain	ADJ
fbem-4356	104	35	coordination	coordination	NOUN
fbem-4356	104	36	and	and	CCONJ
fbem-4356	104	37	planning	planning	NOUN
fbem-4356	104	38	.	.	PUNCT
fbem-4356	105	1	therefore	therefore	ADV
fbem-4356	105	2	,	,	PUNCT
fbem-4356	105	3	in	in	ADP
fbem-4356	105	4	the	the	DET
fbem-4356	105	5	audit	audit	NOUN
fbem-4356	105	6	planning	planning	NOUN
fbem-4356	105	7	stage	stage	NOUN
fbem-4356	105	8	,	,	PUNCT
fbem-4356	105	9	how	how	SCONJ
fbem-4356	105	10	to	to	PART
fbem-4356	105	11	allocate	allocate	VERB
fbem-4356	105	12	human	human	ADJ
fbem-4356	105	13	resources	resource	NOUN
fbem-4356	105	14	reasonably	reasonably	ADV
fbem-4356	105	15	and	and	CCONJ
fbem-4356	105	16	efficiently	efficiently	ADV
fbem-4356	105	17	is	be	AUX
fbem-4356	105	18	an	an	DET
fbem-4356	105	19	important	important	ADJ
fbem-4356	105	20	link	link	NOUN
fbem-4356	105	21	in	in	ADP
fbem-4356	105	22	the	the	DET
fbem-4356	105	23	personnel	personnel	NOUN
fbem-4356	105	24	entrustment	entrustment	NOUN
fbem-4356	105	25	plan	plan	NOUN
fbem-4356	105	26	.	.	PUNCT
fbem-4356	106	1	zhonghua	zhonghua	PROPN
fbem-4356	106	2	accounting	accounting	PROPN
fbem-4356	106	3	firm	firm	NOUN
fbem-4356	106	4	should	should	AUX
fbem-4356	106	5	change	change	VERB
fbem-4356	106	6	the	the	DET
fbem-4356	106	7	working	work	VERB
fbem-4356	106	8	mode	mode	NOUN
fbem-4356	106	9	of	of	ADP
fbem-4356	106	10	random	random	ADJ
fbem-4356	106	11	assignment	assignment	NOUN
fbem-4356	106	12	before	before	ADV
fbem-4356	106	13	,	,	PUNCT
fbem-4356	106	14	so	so	SCONJ
fbem-4356	106	15	as	as	SCONJ
fbem-4356	106	16	to	to	PART
fbem-4356	106	17	ensure	ensure	VERB
fbem-4356	106	18	the	the	DET
fbem-4356	106	19	efficient	efficient	ADJ
fbem-4356	106	20	use	use	NOUN
fbem-4356	106	21	of	of	ADP
fbem-4356	106	22	human	human	ADJ
fbem-4356	106	23	resources	resource	NOUN
fbem-4356	106	24	and	and	CCONJ
fbem-4356	106	25	realize	realize	VERB
fbem-4356	106	26	the	the	DET
fbem-4356	106	27	self	self	NOUN
fbem-4356	106	28	-	-	PUNCT
fbem-4356	106	29	worth	worth	NOUN
fbem-4356	106	30	of	of	ADP
fbem-4356	106	31	each	each	DET
fbem-4356	106	32	auditor	auditor	NOUN
fbem-4356	106	33	in	in	ADP
fbem-4356	106	34	the	the	DET
fbem-4356	106	35	audit	audit	NOUN
fbem-4356	106	36	.	.	PUNCT
fbem-4356	107	1	on	on	ADP
fbem-4356	107	2	the	the	DET
fbem-4356	107	3	premise	premise	NOUN
fbem-4356	107	4	of	of	ADP
fbem-4356	107	5	fully	fully	ADV
fbem-4356	107	6	understanding	understand	VERB
fbem-4356	107	7	the	the	DET
fbem-4356	107	8	nature	nature	NOUN
fbem-4356	107	9	,	,	PUNCT
fbem-4356	107	10	risk	risk	NOUN
fbem-4356	107	11	level	level	NOUN
fbem-4356	107	12	and	and	CCONJ
fbem-4356	107	13	difficulty	difficulty	NOUN
fbem-4356	107	14	of	of	ADP
fbem-4356	107	15	the	the	DET
fbem-4356	107	16	project	project	NOUN
fbem-4356	107	17	,	,	PUNCT
fbem-4356	107	18	zhonghua	zhonghua	PROPN
fbem-4356	107	19	can	can	AUX
fbem-4356	107	20	assign	assign	VERB
fbem-4356	107	21	and	and	CCONJ
fbem-4356	107	22	distribute	distribute	VERB
fbem-4356	107	23	personnel	personnel	NOUN
fbem-4356	107	24	according	accord	VERB
fbem-4356	107	25	to	to	ADP
fbem-4356	107	26	factors	factor	NOUN
fbem-4356	107	27	such	such	ADJ
fbem-4356	107	28	as	as	ADP
fbem-4356	107	29	qualifications	qualification	NOUN
fbem-4356	107	30	,	,	PUNCT
fbem-4356	107	31	expertise	expertise	NOUN
fbem-4356	107	32	,	,	PUNCT
fbem-4356	107	33	independence	independence	NOUN
fbem-4356	107	34	,	,	PUNCT
fbem-4356	107	35	rotation	rotation	NOUN
fbem-4356	107	36	years	year	NOUN
fbem-4356	107	37	,	,	PUNCT
fbem-4356	107	38	and	and	CCONJ
fbem-4356	107	39	the	the	DET
fbem-4356	107	40	principle	principle	NOUN
fbem-4356	107	41	of	of	ADP
fbem-4356	107	42	cost	cost	NOUN
fbem-4356	107	43	-	-	PUNCT
fbem-4356	107	44	benefit	benefit	NOUN
fbem-4356	107	45	,	,	PUNCT
fbem-4356	107	46	so	so	SCONJ
fbem-4356	107	47	as	as	SCONJ
fbem-4356	107	48	to	to	PART
fbem-4356	107	49	ensure	ensure	VERB
fbem-4356	107	50	the	the	DET
fbem-4356	107	51	establishment	establishment	NOUN
fbem-4356	107	52	of	of	ADP
fbem-4356	107	53	a	a	DET
fbem-4356	107	54	project	project	NOUN
fbem-4356	107	55	team	team	NOUN
fbem-4356	107	56	with	with	ADP
fbem-4356	107	57	auditors	auditor	NOUN
fbem-4356	107	58	matching	match	VERB
fbem-4356	107	59	the	the	DET
fbem-4356	107	60	audit	audit	NOUN
fbem-4356	107	61	business[4	business[4	NOUN
fbem-4356	107	62	]	]	X
fbem-4356	107	63	.	.	PUNCT
fbem-4356	108	1	4.3	4.3	NUM
fbem-4356	108	2	.	.	PUNCT
fbem-4356	109	1	make	make	VERB
fbem-4356	109	2	full	full	ADJ
fbem-4356	109	3	use	use	NOUN
fbem-4356	109	4	of	of	ADP
fbem-4356	109	5	risk	risk	NOUN
fbem-4356	109	6	-	-	PUNCT
fbem-4356	109	7	oriented	orient	VERB
fbem-4356	109	8	audit	audit	NOUN
fbem-4356	109	9	at	at	ADP
fbem-4356	109	10	present	present	NOUN
fbem-4356	109	11	,	,	PUNCT
fbem-4356	109	12	with	with	SCONJ
fbem-4356	109	13	the	the	DET
fbem-4356	109	14	increasing	increase	VERB
fbem-4356	109	15	complexity	complexity	NOUN
fbem-4356	109	16	of	of	ADP
fbem-4356	109	17	the	the	DET
fbem-4356	109	18	audit	audit	NOUN
fbem-4356	109	19	market	market	NOUN
fbem-4356	109	20	and	and	CCONJ
fbem-4356	109	21	the	the	DET
fbem-4356	109	22	development	development	NOUN
fbem-4356	109	23	and	and	CCONJ
fbem-4356	109	24	integration	integration	NOUN
fbem-4356	109	25	of	of	ADP
fbem-4356	109	26	different	different	ADJ
fbem-4356	109	27	industries	industry	NOUN
fbem-4356	109	28	,	,	PUNCT
fbem-4356	109	29	financial	financial	ADJ
fbem-4356	109	30	fraud	fraud	NOUN
fbem-4356	109	31	by	by	ADP
fbem-4356	109	32	listed	list	VERB
fbem-4356	109	33	companies	company	NOUN
fbem-4356	109	34	in	in	ADP
fbem-4356	109	35	order	order	NOUN
fbem-4356	109	36	to	to	PART
fbem-4356	109	37	win	win	VERB
fbem-4356	109	38	the	the	DET
fbem-4356	109	39	competitive	competitive	ADJ
fbem-4356	109	40	advantage	advantage	NOUN
fbem-4356	109	41	also	also	ADV
fbem-4356	109	42	happens	happen	VERB
fbem-4356	109	43	from	from	ADP
fbem-4356	109	44	time	time	NOUN
fbem-4356	109	45	to	to	ADP
fbem-4356	109	46	time	time	NOUN
fbem-4356	109	47	,	,	PUNCT
fbem-4356	109	48	which	which	PRON
fbem-4356	109	49	leads	lead	VERB
fbem-4356	109	50	to	to	ADP
fbem-4356	109	51	a	a	DET
fbem-4356	109	52	severe	severe	ADJ
fbem-4356	109	53	test	test	NOUN
fbem-4356	109	54	for	for	ADP
fbem-4356	109	55	accounting	accounting	NOUN
fbem-4356	109	56	firms	firm	NOUN
fbem-4356	109	57	in	in	ADP
fbem-4356	109	58	the	the	DET
fbem-4356	109	59	process	process	NOUN
fbem-4356	109	60	of	of	ADP
fbem-4356	109	61	maintaining	maintain	VERB
fbem-4356	109	62	high	high	ADJ
fbem-4356	109	63	-	-	PUNCT
fbem-4356	109	64	quality	quality	NOUN
fbem-4356	109	65	audit	audit	NOUN
fbem-4356	109	66	services	service	NOUN
fbem-4356	109	67	.	.	PUNCT
fbem-4356	110	1	therefore	therefore	ADV
fbem-4356	110	2	,	,	PUNCT
fbem-4356	110	3	accounting	accounting	NOUN
fbem-4356	110	4	firms	firm	NOUN
fbem-4356	110	5	must	must	AUX
fbem-4356	110	6	strengthen	strengthen	VERB
fbem-4356	110	7	their	their	PRON
fbem-4356	110	8	awareness	awareness	NOUN
fbem-4356	110	9	of	of	ADP
fbem-4356	110	10	risks	risk	NOUN
fbem-4356	110	11	and	and	CCONJ
fbem-4356	110	12	increase	increase	VERB
fbem-4356	110	13	their	their	PRON
fbem-4356	110	14	investment	investment	NOUN
fbem-4356	110	15	in	in	ADP
fbem-4356	110	16	high	high	ADJ
fbem-4356	110	17	-	-	PUNCT
fbem-4356	110	18	risk	risk	NOUN
fbem-4356	110	19	projects	project	NOUN
fbem-4356	110	20	,	,	PUNCT
fbem-4356	110	21	so	so	SCONJ
fbem-4356	110	22	as	as	SCONJ
fbem-4356	110	23	to	to	PART
fbem-4356	110	24	enhance	enhance	VERB
fbem-4356	110	25	their	their	PRON
fbem-4356	110	26	pertinence	pertinence	NOUN
fbem-4356	110	27	and	and	CCONJ
fbem-4356	110	28	purpose	purpose	NOUN
fbem-4356	110	29	,	,	PUNCT
fbem-4356	110	30	prevent	prevent	VERB
fbem-4356	110	31	the	the	DET
fbem-4356	110	32	inefficiency	inefficiency	NOUN
fbem-4356	110	33	of	of	ADP
fbem-4356	110	34	audit	audit	NOUN
fbem-4356	110	35	work	work	NOUN
fbem-4356	110	36	,	,	PUNCT
fbem-4356	110	37	and	and	CCONJ
fbem-4356	110	38	then	then	ADV
fbem-4356	110	39	improve	improve	VERB
fbem-4356	110	40	the	the	DET
fbem-4356	110	41	audit	audit	NOUN
fbem-4356	110	42	quality	quality	NOUN
fbem-4356	110	43	.	.	PUNCT
fbem-4356	111	1	in	in	ADP
fbem-4356	111	2	the	the	DET
fbem-4356	111	3	audit	audit	NOUN
fbem-4356	111	4	of	of	ADP
fbem-4356	111	5	yabaite	yabaite	PROPN
fbem-4356	111	6	company	company	PROPN
fbem-4356	111	7	by	by	ADP
fbem-4356	111	8	zhonghua	zhonghua	PROPN
fbem-4356	111	9	,	,	PUNCT
fbem-4356	111	10	because	because	SCONJ
fbem-4356	111	11	yabaite	yabaite	PROPN
fbem-4356	111	12	company	company	NOUN
fbem-4356	111	13	is	be	AUX
fbem-4356	111	14	a	a	DET
fbem-4356	111	15	traditional	traditional	ADJ
fbem-4356	111	16	manufacturing	manufacturing	NOUN
fbem-4356	111	17	industry	industry	NOUN
fbem-4356	111	18	,	,	PUNCT
fbem-4356	111	19	cost	cost	NOUN
fbem-4356	111	20	accounting	accounting	NOUN
fbem-4356	111	21	is	be	AUX
fbem-4356	111	22	the	the	DET
fbem-4356	111	23	focus	focus	NOUN
fbem-4356	111	24	of	of	ADP
fbem-4356	111	25	its	its	PRON
fbem-4356	111	26	accounting	accounting	NOUN
fbem-4356	111	27	treatment	treatment	NOUN
fbem-4356	111	28	.	.	PUNCT
fbem-4356	112	1	therefore	therefore	ADV
fbem-4356	112	2	,	,	PUNCT
fbem-4356	112	3	auditors	auditor	NOUN
fbem-4356	112	4	can	can	AUX
fbem-4356	112	5	reasonably	reasonably	ADV
fbem-4356	112	6	assume	assume	VERB
fbem-4356	112	7	that	that	SCONJ
fbem-4356	112	8	the	the	DET
fbem-4356	112	9	management	management	NOUN
fbem-4356	112	10	has	have	VERB
fbem-4356	112	11	the	the	DET
fbem-4356	112	12	motivation	motivation	NOUN
fbem-4356	112	13	of	of	ADP
fbem-4356	112	14	financial	financial	ADJ
fbem-4356	112	15	fraud	fraud	NOUN
fbem-4356	112	16	,	,	PUNCT
fbem-4356	112	17	and	and	CCONJ
fbem-4356	112	18	should	should	AUX
fbem-4356	112	19	pay	pay	VERB
fbem-4356	112	20	attention	attention	NOUN
fbem-4356	112	21	to	to	ADP
fbem-4356	112	22	key	key	ADJ
fbem-4356	112	23	indicators	indicator	NOUN
fbem-4356	112	24	such	such	ADJ
fbem-4356	112	25	as	as	ADP
fbem-4356	112	26	cost	cost	NOUN
fbem-4356	112	27	carry	carry	NOUN
fbem-4356	112	28	-	-	PUNCT
fbem-4356	112	29	over	over	NOUN
fbem-4356	112	30	and	and	CCONJ
fbem-4356	112	31	profit	profit	NOUN
fbem-4356	112	32	as	as	ADP
fbem-4356	112	33	highly	highly	ADV
fbem-4356	112	34	vigilant	vigilant	ADJ
fbem-4356	112	35	risk	risk	NOUN
fbem-4356	112	36	points	point	NOUN
fbem-4356	112	37	.	.	PUNCT
fbem-4356	113	1	in	in	ADP
fbem-4356	113	2	addition	addition	NOUN
fbem-4356	113	3	,	,	PUNCT
fbem-4356	113	4	the	the	DET
fbem-4356	113	5	risk	risk	NOUN
fbem-4356	113	6	assessment	assessment	NOUN
fbem-4356	113	7	is	be	AUX
fbem-4356	113	8	not	not	PART
fbem-4356	113	9	only	only	ADV
fbem-4356	113	10	carried	carry	VERB
fbem-4356	113	11	out	out	ADP
fbem-4356	113	12	in	in	ADP
fbem-4356	113	13	the	the	DET
fbem-4356	113	14	understanding	understanding	NOUN
fbem-4356	113	15	stage	stage	NOUN
fbem-4356	113	16	of	of	ADP
fbem-4356	113	17	the	the	DET
fbem-4356	113	18	project	project	NOUN
fbem-4356	113	19	,	,	PUNCT
fbem-4356	113	20	but	but	CCONJ
fbem-4356	113	21	its	its	PRON
fbem-4356	113	22	essence	essence	NOUN
fbem-4356	113	23	should	should	AUX
fbem-4356	113	24	run	run	VERB
fbem-4356	113	25	through	through	ADP
fbem-4356	113	26	the	the	DET
fbem-4356	113	27	whole	whole	ADJ
fbem-4356	113	28	process	process	NOUN
fbem-4356	113	29	.	.	PUNCT
fbem-4356	114	1	therefore	therefore	ADV
fbem-4356	114	2	,	,	PUNCT
fbem-4356	114	3	with	with	ADP
fbem-4356	114	4	the	the	DET
fbem-4356	114	5	continuous	continuous	ADJ
fbem-4356	114	6	advancement	advancement	NOUN
fbem-4356	114	7	of	of	ADP
fbem-4356	114	8	audit	audit	NOUN
fbem-4356	114	9	work	work	NOUN
fbem-4356	114	10	,	,	PUNCT
fbem-4356	114	11	auditors	auditor	NOUN
fbem-4356	114	12	should	should	AUX
fbem-4356	114	13	always	always	ADV
fbem-4356	114	14	assess	assess	VERB
fbem-4356	114	15	whether	whether	SCONJ
fbem-4356	114	16	there	there	PRON
fbem-4356	114	17	are	be	VERB
fbem-4356	114	18	new	new	ADJ
fbem-4356	114	19	risks	risk	NOUN
fbem-4356	114	20	,	,	PUNCT
fbem-4356	114	21	timely	timely	ADV
fbem-4356	114	22	adjust	adjust	VERB
fbem-4356	114	23	the	the	DET
fbem-4356	114	24	audit	audit	NOUN
fbem-4356	114	25	plan	plan	NOUN
fbem-4356	114	26	and	and	CCONJ
fbem-4356	114	27	carry	carry	VERB
fbem-4356	114	28	out	out	ADP
fbem-4356	114	29	other	other	ADJ
fbem-4356	114	30	audit	audit	NOUN
fbem-4356	114	31	procedures	procedure	NOUN
fbem-4356	114	32	.	.	PUNCT
fbem-4356	115	1	4.4	4.4	NUM
fbem-4356	115	2	.	.	PUNCT
fbem-4356	116	1	integrating	integrate	VERB
fbem-4356	116	2	professional	professional	ADJ
fbem-4356	116	3	ethics	ethic	NOUN
fbem-4356	116	4	construction	construction	NOUN
fbem-4356	116	5	into	into	ADP
fbem-4356	116	6	internal	internal	ADJ
fbem-4356	116	7	management	management	NOUN
fbem-4356	116	8	zhonghua	zhonghua	PROPN
fbem-4356	116	9	accounting	accounting	PROPN
fbem-4356	116	10	firm	firm	PROPN
fbem-4356	116	11	failed	fail	VERB
fbem-4356	116	12	to	to	PART
fbem-4356	116	13	observe	observe	VERB
fbem-4356	116	14	its	its	PRON
fbem-4356	116	15	due	due	ADJ
fbem-4356	116	16	professional	professional	ADJ
fbem-4356	116	17	ethics	ethic	NOUN
fbem-4356	116	18	when	when	SCONJ
fbem-4356	116	19	auditing	audit	VERB
fbem-4356	116	20	yabaite	yabaite	NOUN
fbem-4356	116	21	.	.	PUNCT
fbem-4356	117	1	therefore	therefore	ADV
fbem-4356	117	2	,	,	PUNCT
fbem-4356	117	3	zhonghua	zhonghua	PROPN
fbem-4356	117	4	accounting	accounting	PROPN
fbem-4356	117	5	firm	firm	NOUN
fbem-4356	117	6	should	should	AUX
fbem-4356	117	7	carry	carry	VERB
fbem-4356	117	8	out	out	ADP
fbem-4356	117	9	the	the	DET
fbem-4356	117	10	construction	construction	NOUN
fbem-4356	117	11	of	of	ADP
fbem-4356	117	12	auditing	audit	VERB
fbem-4356	117	13	professional	professional	ADJ
fbem-4356	117	14	ethics	ethic	NOUN
fbem-4356	117	15	throughout	throughout	ADP
fbem-4356	117	16	the	the	DET
fbem-4356	117	17	whole	whole	ADJ
fbem-4356	117	18	process	process	NOUN
fbem-4356	117	19	of	of	ADP
fbem-4356	117	20	internal	internal	ADJ
fbem-4356	117	21	management	management	NOUN
fbem-4356	117	22	,	,	PUNCT
fbem-4356	117	23	and	and	CCONJ
fbem-4356	117	24	urge	urge	VERB
fbem-4356	117	25	it	it	PRON
fbem-4356	117	26	to	to	PART
fbem-4356	117	27	abide	abide	VERB
fbem-4356	117	28	by	by	ADP
fbem-4356	117	29	its	its	PRON
fbem-4356	117	30	own	own	ADJ
fbem-4356	117	31	professional	professional	ADJ
fbem-4356	117	32	ethics	ethic	NOUN
fbem-4356	117	33	in	in	ADP
fbem-4356	117	34	the	the	DET
fbem-4356	117	35	auditing	auditing	NOUN
fbem-4356	117	36	process	process	NOUN
fbem-4356	117	37	by	by	ADP
fbem-4356	117	38	means	mean	NOUN
fbem-4356	117	39	of	of	ADP
fbem-4356	117	40	supervision	supervision	NOUN
fbem-4356	117	41	and	and	CCONJ
fbem-4356	117	42	education	education	NOUN
fbem-4356	117	43	.	.	PUNCT
fbem-4356	118	1	at	at	ADP
fbem-4356	118	2	the	the	DET
fbem-4356	118	3	same	same	ADJ
fbem-4356	118	4	time	time	NOUN
fbem-4356	118	5	,	,	PUNCT
fbem-4356	118	6	zhonghua	zhonghua	PROPN
fbem-4356	118	7	can	can	AUX
fbem-4356	118	8	also	also	ADV
fbem-4356	118	9	build	build	VERB
fbem-4356	118	10	its	its	PRON
fbem-4356	118	11	own	own	ADJ
fbem-4356	118	12	internal	internal	ADJ
fbem-4356	118	13	management	management	NOUN
fbem-4356	118	14	rules	rule	NOUN
fbem-4356	118	15	and	and	CCONJ
fbem-4356	118	16	regulations	regulation	NOUN
fbem-4356	118	17	,	,	PUNCT
fbem-4356	118	18	so	so	SCONJ
fbem-4356	118	19	that	that	SCONJ
fbem-4356	118	20	every	every	DET
fbem-4356	118	21	auditor	auditor	NOUN
fbem-4356	118	22	can	can	AUX
fbem-4356	118	23	audit	audit	VERB
fbem-4356	118	24	under	under	ADP
fbem-4356	118	25	the	the	DET
fbem-4356	118	26	rules	rule	NOUN
fbem-4356	118	27	and	and	CCONJ
fbem-4356	118	28	regulations	regulation	NOUN
fbem-4356	118	29	.	.	PUNCT
fbem-4356	119	1	in	in	ADP
fbem-4356	119	2	addition	addition	NOUN
fbem-4356	119	3	,	,	PUNCT
fbem-4356	119	4	it	it	PRON
fbem-4356	119	5	is	be	AUX
fbem-4356	119	6	necessary	necessary	ADJ
fbem-4356	119	7	to	to	PART
fbem-4356	119	8	strengthen	strengthen	VERB
fbem-4356	119	9	the	the	DET
fbem-4356	119	10	supervision	supervision	NOUN
fbem-4356	119	11	of	of	ADP
fbem-4356	119	12	professional	professional	ADJ
fbem-4356	119	13	ethics	ethic	NOUN
fbem-4356	119	14	and	and	CCONJ
fbem-4356	119	15	establish	establish	VERB
fbem-4356	119	16	a	a	DET
fbem-4356	119	17	sound	sound	ADJ
fbem-4356	119	18	reward	reward	NOUN
fbem-4356	119	19	and	and	CCONJ
fbem-4356	119	20	punishment	punishment	NOUN
fbem-4356	119	21	mechanism	mechanism	NOUN
fbem-4356	119	22	to	to	PART
fbem-4356	119	23	promote	promote	VERB
fbem-4356	119	24	and	and	CCONJ
fbem-4356	119	25	restrict	restrict	VERB
fbem-4356	119	26	auditors	auditor	NOUN
fbem-4356	119	27	'	'	PART
fbem-4356	119	28	attention	attention	NOUN
fbem-4356	119	29	to	to	ADP
fbem-4356	119	30	professional	professional	ADJ
fbem-4356	119	31	ethics	ethic	NOUN
fbem-4356	119	32	.	.	PUNCT
fbem-4356	120	1	finally	finally	ADV
fbem-4356	120	2	,	,	PUNCT
fbem-4356	120	3	professional	professional	ADJ
fbem-4356	120	4	ethics	ethic	NOUN
fbem-4356	120	5	education	education	NOUN
fbem-4356	120	6	should	should	AUX
fbem-4356	120	7	be	be	AUX
fbem-4356	120	8	strengthened	strengthen	VERB
fbem-4356	120	9	in	in	ADP
fbem-4356	120	10	continuing	continue	VERB
fbem-4356	120	11	education	education	NOUN
fbem-4356	120	12	,	,	PUNCT
fbem-4356	120	13	professional	professional	ADJ
fbem-4356	120	14	title	title	NOUN
fbem-4356	120	15	examination	examination	NOUN
fbem-4356	120	16	and	and	CCONJ
fbem-4356	120	17	other	other	ADJ
fbem-4356	120	18	aspects	aspect	NOUN
fbem-4356	120	19	,	,	PUNCT
fbem-4356	120	20	so	so	SCONJ
fbem-4356	120	21	that	that	SCONJ
fbem-4356	120	22	auditors	auditor	NOUN
fbem-4356	120	23	can	can	AUX
fbem-4356	120	24	establish	establish	VERB
fbem-4356	120	25	professional	professional	ADJ
fbem-4356	120	26	beliefs	belief	NOUN
fbem-4356	120	27	and	and	CCONJ
fbem-4356	120	28	strictly	strictly	ADV
fbem-4356	120	29	abide	abide	VERB
fbem-4356	120	30	by	by	ADP
fbem-4356	120	31	professional	professional	ADJ
fbem-4356	120	32	ethics	ethic	NOUN
fbem-4356	120	33	.	.	PUNCT
fbem-4356	121	1	24	24	NUM
fbem-4356	121	2	4.5	4.5	NUM
fbem-4356	121	3	.	.	PUNCT
fbem-4356	122	1	strictly	strictly	ADV
fbem-4356	122	2	undertake	undertake	VERB
fbem-4356	122	3	business	business	NOUN
fbem-4356	122	4	in	in	ADP
fbem-4356	122	5	recent	recent	ADJ
fbem-4356	122	6	years	year	NOUN
fbem-4356	122	7	,	,	PUNCT
fbem-4356	122	8	apart	apart	ADV
fbem-4356	122	9	from	from	ADP
fbem-4356	122	10	the	the	DET
fbem-4356	122	11	audit	audit	NOUN
fbem-4356	122	12	failure	failure	NOUN
fbem-4356	122	13	of	of	ADP
fbem-4356	122	14	yabaite	yabaite	PROPN
fbem-4356	122	15	company	company	NOUN
fbem-4356	122	16	,	,	PUNCT
fbem-4356	122	17	zhonghua	zhonghua	PROPN
fbem-4356	122	18	accounting	accounting	PROPN
fbem-4356	122	19	firm	firm	NOUN
fbem-4356	122	20	has	have	AUX
fbem-4356	122	21	been	be	AUX
fbem-4356	122	22	punished	punish	VERB
fbem-4356	122	23	by	by	ADP
fbem-4356	122	24	csrc	csrc	NOUN
fbem-4356	122	25	for	for	ADP
fbem-4356	122	26	many	many	ADJ
fbem-4356	122	27	times	time	NOUN
fbem-4356	122	28	,	,	PUNCT
fbem-4356	122	29	and	and	CCONJ
fbem-4356	122	30	its	its	PRON
fbem-4356	122	31	reputation	reputation	NOUN
fbem-4356	122	32	in	in	ADP
fbem-4356	122	33	the	the	DET
fbem-4356	122	34	industry	industry	NOUN
fbem-4356	122	35	has	have	AUX
fbem-4356	122	36	gradually	gradually	ADV
fbem-4356	122	37	declined	decline	VERB
fbem-4356	122	38	.	.	PUNCT
fbem-4356	123	1	the	the	DET
fbem-4356	123	2	reason	reason	NOUN
fbem-4356	123	3	is	be	AUX
fbem-4356	123	4	that	that	SCONJ
fbem-4356	123	5	zhonghua	zhonghua	PROPN
fbem-4356	123	6	accounting	accounting	PROPN
fbem-4356	123	7	firm	firm	NOUN
fbem-4356	123	8	has	have	AUX
fbem-4356	123	9	failed	fail	VERB
fbem-4356	123	10	to	to	PART
fbem-4356	123	11	achieve	achieve	VERB
fbem-4356	123	12	effective	effective	ADJ
fbem-4356	123	13	business	business	NOUN
fbem-4356	123	14	undertaking	undertaking	NOUN
fbem-4356	123	15	control	control	NOUN
fbem-4356	123	16	.	.	PUNCT
fbem-4356	124	1	therefore	therefore	ADV
fbem-4356	124	2	,	,	PUNCT
fbem-4356	124	3	zhonghua	zhonghua	PROPN
fbem-4356	124	4	accounting	accounting	PROPN
fbem-4356	124	5	firm	firm	NOUN
fbem-4356	124	6	should	should	AUX
fbem-4356	124	7	establish	establish	VERB
fbem-4356	124	8	a	a	DET
fbem-4356	124	9	sound	sound	ADJ
fbem-4356	124	10	business	business	NOUN
fbem-4356	124	11	undertaking	undertaking	NOUN
fbem-4356	124	12	audit	audit	NOUN
fbem-4356	124	13	system	system	NOUN
fbem-4356	124	14	,	,	PUNCT
fbem-4356	124	15	fully	fully	ADV
fbem-4356	124	16	consider	consider	VERB
fbem-4356	124	17	various	various	ADJ
fbem-4356	124	18	factors	factor	NOUN
fbem-4356	124	19	before	before	ADP
fbem-4356	124	20	undertaking	undertake	VERB
fbem-4356	124	21	business	business	NOUN
fbem-4356	124	22	,	,	PUNCT
fbem-4356	124	23	set	set	VERB
fbem-4356	124	24	up	up	ADP
fbem-4356	124	25	a	a	DET
fbem-4356	124	26	completely	completely	ADV
fbem-4356	124	27	independent	independent	ADJ
fbem-4356	124	28	team	team	NOUN
fbem-4356	124	29	to	to	PART
fbem-4356	124	30	audit	audit	VERB
fbem-4356	124	31	the	the	DET
fbem-4356	124	32	business	business	NOUN
fbem-4356	124	33	undertaking	undertaking	NOUN
fbem-4356	124	34	,	,	PUNCT
fbem-4356	124	35	avoid	avoid	VERB
fbem-4356	124	36	neglecting	neglect	VERB
fbem-4356	124	37	the	the	DET
fbem-4356	124	38	evaluation	evaluation	NOUN
fbem-4356	124	39	of	of	ADP
fbem-4356	124	40	the	the	DET
fbem-4356	124	41	client	client	NOUN
fbem-4356	124	42	and	and	CCONJ
fbem-4356	124	43	the	the	DET
fbem-4356	124	44	company	company	NOUN
fbem-4356	124	45	itself	itself	PRON
fbem-4356	124	46	due	due	ADP
fbem-4356	124	47	to	to	ADP
fbem-4356	124	48	the	the	DET
fbem-4356	124	49	close	close	ADJ
fbem-4356	124	50	relationship	relationship	NOUN
fbem-4356	124	51	between	between	ADP
fbem-4356	124	52	partners	partner	NOUN
fbem-4356	124	53	and	and	CCONJ
fbem-4356	124	54	clients	client	NOUN
fbem-4356	124	55	,	,	PUNCT
fbem-4356	124	56	pay	pay	VERB
fbem-4356	124	57	attention	attention	NOUN
fbem-4356	124	58	to	to	ADP
fbem-4356	124	59	the	the	DET
fbem-4356	124	60	abnormal	abnormal	ADJ
fbem-4356	124	61	indicators	indicator	NOUN
fbem-4356	124	62	and	and	CCONJ
fbem-4356	124	63	phenomena	phenomenon	NOUN
fbem-4356	124	64	,	,	PUNCT
fbem-4356	124	65	properly	properly	ADV
fbem-4356	124	66	put	put	VERB
fbem-4356	124	67	forward	forward	ADV
fbem-4356	124	68	possible	possible	ADJ
fbem-4356	124	69	risks	risk	NOUN
fbem-4356	124	70	in	in	ADP
fbem-4356	124	71	relevant	relevant	ADJ
fbem-4356	124	72	audit	audit	NOUN
fbem-4356	124	73	papers	paper	NOUN
fbem-4356	124	74	,	,	PUNCT
fbem-4356	124	75	and	and	CCONJ
fbem-4356	124	76	obtain	obtain	VERB
fbem-4356	124	77	sufficient	sufficient	ADJ
fbem-4356	124	78	audit	audit	NOUN
fbem-4356	124	79	evidence	evidence	NOUN
fbem-4356	124	80	to	to	PART
fbem-4356	124	81	eliminate	eliminate	VERB
fbem-4356	124	82	doubts[5	doubts[5	PROPN
fbem-4356	124	83	]	]	PUNCT
fbem-4356	124	84	.	.	PUNCT
fbem-4356	125	1	in	in	ADP
fbem-4356	125	2	addition	addition	NOUN
fbem-4356	125	3	,	,	PUNCT
fbem-4356	125	4	zhonghua	zhonghua	PROPN
fbem-4356	125	5	accounting	accounting	PROPN
fbem-4356	125	6	firm	firm	NOUN
fbem-4356	125	7	should	should	AUX
fbem-4356	125	8	actively	actively	ADV
fbem-4356	125	9	implement	implement	VERB
fbem-4356	125	10	the	the	DET
fbem-4356	125	11	brand	brand	NOUN
fbem-4356	125	12	strategy	strategy	NOUN
fbem-4356	125	13	of	of	ADP
fbem-4356	125	14	enterprises	enterprise	NOUN
fbem-4356	125	15	,	,	PUNCT
fbem-4356	125	16	strengthen	strengthen	VERB
fbem-4356	125	17	the	the	DET
fbem-4356	125	18	brand	brand	NOUN
fbem-4356	125	19	concept	concept	NOUN
fbem-4356	125	20	of	of	ADP
fbem-4356	125	21	enterprises	enterprise	NOUN
fbem-4356	125	22	,	,	PUNCT
fbem-4356	125	23	enhance	enhance	VERB
fbem-4356	125	24	brand	brand	NOUN
fbem-4356	125	25	building	building	NOUN
fbem-4356	125	26	,	,	PUNCT
fbem-4356	125	27	and	and	CCONJ
fbem-4356	125	28	stand	stand	VERB
fbem-4356	125	29	out	out	ADP
fbem-4356	125	30	in	in	ADP
fbem-4356	125	31	the	the	DET
fbem-4356	125	32	auditing	auditing	NOUN
fbem-4356	125	33	industry	industry	NOUN
fbem-4356	125	34	with	with	ADP
fbem-4356	125	35	highquality	highquality	NOUN
fbem-4356	125	36	service	service	NOUN
fbem-4356	125	37	and	and	CCONJ
fbem-4356	125	38	good	good	ADJ
fbem-4356	125	39	image	image	NOUN
fbem-4356	125	40	,	,	PUNCT
fbem-4356	125	41	so	so	SCONJ
fbem-4356	125	42	as	as	SCONJ
fbem-4356	125	43	to	to	PART
fbem-4356	125	44	improve	improve	VERB
fbem-4356	125	45	the	the	DET
fbem-4356	125	46	reputation	reputation	NOUN
fbem-4356	125	47	of	of	ADP
fbem-4356	125	48	enterprises	enterprise	NOUN
fbem-4356	125	49	.	.	PUNCT
fbem-4356	126	1	4.6	4.6	NUM
fbem-4356	126	2	.	.	PUNCT
fbem-4356	127	1	strengthen	strengthen	VERB
fbem-4356	127	2	the	the	DET
fbem-4356	127	3	business	business	NOUN
fbem-4356	127	4	execution	execution	NOUN
fbem-4356	127	5	review	review	NOUN
fbem-4356	127	6	mechanism	mechanism	NOUN
fbem-4356	127	7	in	in	ADP
fbem-4356	127	8	recent	recent	ADJ
fbem-4356	127	9	years	year	NOUN
fbem-4356	127	10	,	,	PUNCT
fbem-4356	127	11	the	the	DET
fbem-4356	127	12	characteristics	characteristic	NOUN
fbem-4356	127	13	and	and	CCONJ
fbem-4356	127	14	financial	financial	ADJ
fbem-4356	127	15	situation	situation	NOUN
fbem-4356	127	16	of	of	ADP
fbem-4356	127	17	the	the	DET
fbem-4356	127	18	audited	audit	VERB
fbem-4356	127	19	units	unit	NOUN
fbem-4356	127	20	have	have	AUX
fbem-4356	127	21	become	become	VERB
fbem-4356	127	22	increasingly	increasingly	ADV
fbem-4356	127	23	complicated	complicated	ADJ
fbem-4356	127	24	,	,	PUNCT
fbem-4356	127	25	and	and	CCONJ
fbem-4356	127	26	the	the	DET
fbem-4356	127	27	implementation	implementation	NOUN
fbem-4356	127	28	of	of	ADP
fbem-4356	127	29	audit	audit	NOUN
fbem-4356	127	30	business	business	NOUN
fbem-4356	127	31	has	have	AUX
fbem-4356	127	32	become	become	VERB
fbem-4356	127	33	more	more	ADV
fbem-4356	127	34	and	and	CCONJ
fbem-4356	127	35	more	more	ADV
fbem-4356	127	36	difficult	difficult	ADJ
fbem-4356	127	37	.	.	PUNCT
fbem-4356	128	1	everyone	everyone	PRON
fbem-4356	128	2	who	who	PRON
fbem-4356	128	3	participates	participate	VERB
fbem-4356	128	4	in	in	ADP
fbem-4356	128	5	the	the	DET
fbem-4356	128	6	audit	audit	NOUN
fbem-4356	128	7	project	project	NOUN
fbem-4356	128	8	will	will	AUX
fbem-4356	128	9	directly	directly	ADV
fbem-4356	128	10	affect	affect	VERB
fbem-4356	128	11	the	the	DET
fbem-4356	128	12	audit	audit	NOUN
fbem-4356	128	13	quality	quality	NOUN
fbem-4356	128	14	.	.	PUNCT
fbem-4356	129	1	therefore	therefore	ADV
fbem-4356	129	2	,	,	PUNCT
fbem-4356	129	3	the	the	DET
fbem-4356	129	4	firm	firm	NOUN
fbem-4356	129	5	should	should	AUX
fbem-4356	129	6	clearly	clearly	ADV
fbem-4356	129	7	divide	divide	VERB
fbem-4356	129	8	the	the	DET
fbem-4356	129	9	responsibilities	responsibility	NOUN
fbem-4356	129	10	of	of	ADP
fbem-4356	129	11	all	all	DET
fbem-4356	129	12	levels	level	NOUN
fbem-4356	129	13	to	to	PART
fbem-4356	129	14	ensure	ensure	VERB
fbem-4356	129	15	the	the	DET
fbem-4356	129	16	effective	effective	ADJ
fbem-4356	129	17	implementation	implementation	NOUN
fbem-4356	129	18	of	of	ADP
fbem-4356	129	19	the	the	DET
fbem-4356	129	20	review	review	NOUN
fbem-4356	129	21	mechanism[6	mechanism[6	NOUN
fbem-4356	129	22	]	]	PUNCT
fbem-4356	129	23	.	.	PUNCT
fbem-4356	130	1	first	first	ADV
fbem-4356	130	2	of	of	ADP
fbem-4356	130	3	all	all	PRON
fbem-4356	130	4	,	,	PUNCT
fbem-4356	130	5	zhonghua	zhonghua	PROPN
fbem-4356	130	6	accounting	accounting	PROPN
fbem-4356	130	7	firm	firm	NOUN
fbem-4356	130	8	should	should	AUX
fbem-4356	130	9	improve	improve	VERB
fbem-4356	130	10	its	its	PRON
fbem-4356	130	11	internal	internal	ADJ
fbem-4356	130	12	control	control	NOUN
fbem-4356	130	13	,	,	PUNCT
fbem-4356	130	14	establish	establish	VERB
fbem-4356	130	15	a	a	DET
fbem-4356	130	16	sound	sound	ADJ
fbem-4356	130	17	quality	quality	NOUN
fbem-4356	130	18	monitoring	monitoring	NOUN
fbem-4356	130	19	system	system	NOUN
fbem-4356	130	20	,	,	PUNCT
fbem-4356	130	21	make	make	VERB
fbem-4356	130	22	the	the	DET
fbem-4356	130	23	division	division	NOUN
fbem-4356	130	24	of	of	ADP
fbem-4356	130	25	responsibilities	responsibility	NOUN
fbem-4356	130	26	clear	clear	ADJ
fbem-4356	130	27	and	and	CCONJ
fbem-4356	130	28	reasonable	reasonable	ADJ
fbem-4356	130	29	,	,	PUNCT
fbem-4356	130	30	so	so	SCONJ
fbem-4356	130	31	as	as	SCONJ
fbem-4356	130	32	to	to	PART
fbem-4356	130	33	achieve	achieve	VERB
fbem-4356	130	34	the	the	DET
fbem-4356	130	35	purpose	purpose	NOUN
fbem-4356	130	36	of	of	ADP
fbem-4356	130	37	improving	improve	VERB
fbem-4356	130	38	audit	audit	NOUN
fbem-4356	130	39	efficiency	efficiency	NOUN
fbem-4356	130	40	.	.	PUNCT
fbem-4356	131	1	secondly	secondly	ADV
fbem-4356	131	2	,	,	PUNCT
fbem-4356	131	3	it	it	PRON
fbem-4356	131	4	is	be	AUX
fbem-4356	131	5	necessary	necessary	ADJ
fbem-4356	131	6	to	to	PART
fbem-4356	131	7	implement	implement	VERB
fbem-4356	131	8	the	the	DET
fbem-4356	131	9	audit	audit	NOUN
fbem-4356	131	10	accountability	accountability	NOUN
fbem-4356	131	11	system	system	NOUN
fbem-4356	131	12	in	in	ADP
fbem-4356	131	13	the	the	DET
fbem-4356	131	14	whole	whole	ADJ
fbem-4356	131	15	process	process	NOUN
fbem-4356	131	16	,	,	PUNCT
fbem-4356	131	17	and	and	CCONJ
fbem-4356	131	18	put	put	VERB
fbem-4356	131	19	the	the	DET
fbem-4356	131	20	specific	specific	ADJ
fbem-4356	131	21	responsibilities	responsibility	NOUN
fbem-4356	131	22	of	of	ADP
fbem-4356	131	23	each	each	DET
fbem-4356	131	24	link	link	NOUN
fbem-4356	131	25	into	into	ADP
fbem-4356	131	26	everyone	everyone	PRON
fbem-4356	131	27	's	's	PART
fbem-4356	131	28	body	body	NOUN
fbem-4356	131	29	,	,	PUNCT
fbem-4356	131	30	so	so	SCONJ
fbem-4356	131	31	as	as	SCONJ
fbem-4356	131	32	to	to	PART
fbem-4356	131	33	truly	truly	ADV
fbem-4356	131	34	track	track	VERB
fbem-4356	131	35	the	the	DET
fbem-4356	131	36	whole	whole	ADJ
fbem-4356	131	37	process	process	NOUN
fbem-4356	131	38	of	of	ADP
fbem-4356	131	39	audit	audit	NOUN
fbem-4356	131	40	work	work	NOUN
fbem-4356	131	41	and	and	CCONJ
fbem-4356	131	42	monitor	monitor	VERB
fbem-4356	131	43	the	the	DET
fbem-4356	131	44	audit	audit	NOUN
fbem-4356	131	45	quality	quality	NOUN
fbem-4356	131	46	in	in	ADP
fbem-4356	131	47	all	all	DET
fbem-4356	131	48	directions[7	directions[7	NOUN
fbem-4356	131	49	]	]	PUNCT
fbem-4356	131	50	.	.	PUNCT
fbem-4356	132	1	finally	finally	ADV
fbem-4356	132	2	,	,	PUNCT
fbem-4356	132	3	zhonghua	zhonghua	PROPN
fbem-4356	132	4	accounting	accounting	PROPN
fbem-4356	132	5	firm	firm	NOUN
fbem-4356	132	6	should	should	AUX
fbem-4356	132	7	strengthen	strengthen	VERB
fbem-4356	132	8	the	the	DET
fbem-4356	132	9	independence	independence	NOUN
fbem-4356	132	10	of	of	ADP
fbem-4356	132	11	auditors	auditor	NOUN
fbem-4356	132	12	to	to	PART
fbem-4356	132	13	ensure	ensure	VERB
fbem-4356	132	14	that	that	SCONJ
fbem-4356	132	15	the	the	DET
fbem-4356	132	16	audit	audit	NOUN
fbem-4356	132	17	work	work	NOUN
fbem-4356	132	18	will	will	AUX
fbem-4356	132	19	not	not	PART
fbem-4356	132	20	become	become	VERB
fbem-4356	132	21	a	a	DET
fbem-4356	132	22	mere	mere	ADJ
fbem-4356	132	23	formality	formality	NOUN
fbem-4356	132	24	because	because	SCONJ
fbem-4356	132	25	of	of	ADP
fbem-4356	132	26	its	its	PRON
fbem-4356	132	27	close	close	ADJ
fbem-4356	132	28	relationship	relationship	NOUN
fbem-4356	132	29	with	with	ADP
fbem-4356	132	30	the	the	DET
fbem-4356	132	31	audited	audited	ADJ
fbem-4356	132	32	party	party	NOUN
fbem-4356	132	33	;	;	PUNCT
fbem-4356	132	34	at	at	ADP
fbem-4356	132	35	the	the	DET
fbem-4356	132	36	same	same	ADJ
fbem-4356	132	37	time	time	NOUN
fbem-4356	132	38	,	,	PUNCT
fbem-4356	132	39	we	we	PRON
fbem-4356	132	40	should	should	AUX
fbem-4356	132	41	further	far	ADV
fbem-4356	132	42	refine	refine	VERB
fbem-4356	132	43	the	the	DET
fbem-4356	132	44	business	business	NOUN
fbem-4356	132	45	review	review	NOUN
fbem-4356	132	46	,	,	PUNCT
fbem-4356	132	47	so	so	SCONJ
fbem-4356	132	48	as	as	SCONJ
fbem-4356	132	49	to	to	PART
fbem-4356	132	50	find	find	VERB
fbem-4356	132	51	key	key	ADJ
fbem-4356	132	52	errors	error	NOUN
fbem-4356	132	53	and	and	CCONJ
fbem-4356	132	54	risks	risk	NOUN
fbem-4356	132	55	in	in	ADP
fbem-4356	132	56	a	a	DET
fbem-4356	132	57	targeted	target	VERB
fbem-4356	132	58	manner	manner	NOUN
fbem-4356	132	59	,	,	PUNCT
fbem-4356	132	60	and	and	CCONJ
fbem-4356	132	61	then	then	ADV
fbem-4356	132	62	strengthen	strengthen	VERB
fbem-4356	132	63	the	the	DET
fbem-4356	132	64	control	control	NOUN
fbem-4356	132	65	of	of	ADP
fbem-4356	132	66	audit	audit	NOUN
fbem-4356	132	67	quality	quality	NOUN
fbem-4356	132	68	.	.	PUNCT
fbem-4356	133	1	4.7	4.7	NUM
fbem-4356	133	2	.	.	PUNCT
fbem-4356	133	3	establish	establish	VERB
fbem-4356	133	4	and	and	CCONJ
fbem-4356	133	5	improve	improve	VERB
fbem-4356	133	6	the	the	DET
fbem-4356	133	7	communication	communication	NOUN
fbem-4356	133	8	mechanism	mechanism	NOUN
fbem-4356	133	9	of	of	ADP
fbem-4356	133	10	major	major	ADJ
fbem-4356	133	11	issues	issue	NOUN
fbem-4356	133	12	zhonghua	zhonghua	PROPN
fbem-4356	133	13	accounting	accounting	PROPN
fbem-4356	133	14	firm	firm	NOUN
fbem-4356	133	15	should	should	AUX
fbem-4356	133	16	emphasize	emphasize	VERB
fbem-4356	133	17	that	that	SCONJ
fbem-4356	133	18	auditors	auditor	NOUN
fbem-4356	133	19	can	can	AUX
fbem-4356	133	20	communicate	communicate	VERB
fbem-4356	133	21	with	with	ADP
fbem-4356	133	22	each	each	DET
fbem-4356	133	23	other	other	ADJ
fbem-4356	133	24	in	in	ADP
fbem-4356	133	25	time	time	NOUN
fbem-4356	133	26	on	on	ADP
fbem-4356	133	27	questions	question	NOUN
fbem-4356	133	28	with	with	ADP
fbem-4356	133	29	doubts	doubt	NOUN
fbem-4356	133	30	or	or	CCONJ
fbem-4356	133	31	matters	matter	NOUN
fbem-4356	133	32	worthy	worthy	ADJ
fbem-4356	133	33	of	of	ADP
fbem-4356	133	34	attention	attention	NOUN
fbem-4356	133	35	during	during	ADP
fbem-4356	133	36	the	the	DET
fbem-4356	133	37	audit	audit	NOUN
fbem-4356	133	38	,	,	PUNCT
fbem-4356	133	39	including	include	VERB
fbem-4356	133	40	within	within	ADP
fbem-4356	133	41	the	the	DET
fbem-4356	133	42	project	project	NOUN
fbem-4356	133	43	team	team	NOUN
fbem-4356	133	44	or	or	CCONJ
fbem-4356	133	45	between	between	ADP
fbem-4356	133	46	the	the	DET
fbem-4356	133	47	project	project	NOUN
fbem-4356	133	48	team	team	NOUN
fbem-4356	133	49	members	member	NOUN
fbem-4356	133	50	,	,	PUNCT
fbem-4356	133	51	the	the	DET
fbem-4356	133	52	accounting	accounting	NOUN
fbem-4356	133	53	firm	firm	NOUN
fbem-4356	133	54	and	and	CCONJ
fbem-4356	133	55	the	the	DET
fbem-4356	133	56	audited	audit	VERB
fbem-4356	133	57	entity	entity	NOUN
fbem-4356	133	58	,	,	PUNCT
fbem-4356	133	59	so	so	SCONJ
fbem-4356	133	60	as	as	SCONJ
fbem-4356	133	61	to	to	PART
fbem-4356	133	62	ensure	ensure	VERB
fbem-4356	133	63	that	that	SCONJ
fbem-4356	133	64	sufficient	sufficient	ADJ
fbem-4356	133	65	and	and	CCONJ
fbem-4356	133	66	appropriate	appropriate	ADJ
fbem-4356	133	67	audit	audit	NOUN
fbem-4356	133	68	evidence	evidence	NOUN
fbem-4356	133	69	can	can	AUX
fbem-4356	133	70	be	be	AUX
fbem-4356	133	71	obtained	obtain	VERB
fbem-4356	133	72	;	;	PUNCT
fbem-4356	133	73	at	at	ADP
fbem-4356	133	74	the	the	DET
fbem-4356	133	75	same	same	ADJ
fbem-4356	133	76	time	time	NOUN
fbem-4356	133	77	,	,	PUNCT
fbem-4356	133	78	it	it	PRON
fbem-4356	133	79	is	be	AUX
fbem-4356	133	80	also	also	ADV
fbem-4356	133	81	possible	possible	ADJ
fbem-4356	133	82	to	to	PART
fbem-4356	133	83	improve	improve	VERB
fbem-4356	133	84	the	the	DET
fbem-4356	133	85	internal	internal	ADJ
fbem-4356	133	86	informatization	informatization	NOUN
fbem-4356	133	87	construction	construction	NOUN
fbem-4356	133	88	,	,	PUNCT
fbem-4356	133	89	build	build	VERB
fbem-4356	133	90	a	a	DET
fbem-4356	133	91	shared	share	VERB
fbem-4356	133	92	database	database	NOUN
fbem-4356	133	93	platform[8	platform[8	NOUN
fbem-4356	133	94	]	]	PUNCT
fbem-4356	133	95	,	,	PUNCT
fbem-4356	133	96	and	and	CCONJ
fbem-4356	133	97	ensure	ensure	VERB
fbem-4356	133	98	that	that	SCONJ
fbem-4356	133	99	the	the	DET
fbem-4356	133	100	project	project	NOUN
fbem-4356	133	101	team	team	NOUN
fbem-4356	133	102	members	member	NOUN
fbem-4356	133	103	can	can	AUX
fbem-4356	133	104	transfer	transfer	VERB
fbem-4356	133	105	information	information	NOUN
fbem-4356	133	106	in	in	ADP
fbem-4356	133	107	time	time	NOUN
fbem-4356	133	108	and	and	CCONJ
fbem-4356	133	109	effectively	effectively	ADV
fbem-4356	133	110	,	,	PUNCT
fbem-4356	133	111	so	so	SCONJ
fbem-4356	133	112	as	as	SCONJ
fbem-4356	133	113	to	to	PART
fbem-4356	133	114	avoid	avoid	VERB
fbem-4356	133	115	providing	provide	VERB
fbem-4356	133	116	inappropriate	inappropriate	ADJ
fbem-4356	133	117	audit	audit	NOUN
fbem-4356	133	118	opinions	opinion	NOUN
fbem-4356	133	119	due	due	ADP
fbem-4356	133	120	to	to	ADP
fbem-4356	133	121	information	information	NOUN
fbem-4356	133	122	asymmetry	asymmetry	NOUN
fbem-4356	133	123	.	.	PUNCT
fbem-4356	134	1	4.8	4.8	NUM
fbem-4356	134	2	.	.	PUNCT
fbem-4356	135	1	strengthen	strengthen	VERB
fbem-4356	135	2	the	the	DET
fbem-4356	135	3	monitoring	monitoring	NOUN
fbem-4356	135	4	of	of	ADP
fbem-4356	135	5	audit	audit	NOUN
fbem-4356	135	6	business	business	NOUN
fbem-4356	135	7	zhonghua	zhonghua	PROPN
fbem-4356	135	8	accounting	accounting	PROPN
fbem-4356	135	9	firm	firm	NOUN
fbem-4356	135	10	shall	shall	AUX
fbem-4356	135	11	appoint	appoint	VERB
fbem-4356	135	12	experienced	experienced	ADJ
fbem-4356	135	13	and	and	CCONJ
fbem-4356	135	14	experienced	experienced	ADJ
fbem-4356	135	15	auditors	auditor	NOUN
fbem-4356	135	16	who	who	PRON
fbem-4356	135	17	are	be	AUX
fbem-4356	135	18	responsible	responsible	ADJ
fbem-4356	135	19	for	for	ADP
fbem-4356	135	20	guiding	guiding	NOUN
fbem-4356	135	21	and	and	CCONJ
fbem-4356	135	22	supervising	supervise	VERB
fbem-4356	135	23	all	all	DET
fbem-4356	135	24	aspects	aspect	NOUN
fbem-4356	135	25	of	of	ADP
fbem-4356	135	26	the	the	DET
fbem-4356	135	27	audit	audit	NOUN
fbem-4356	135	28	project	project	NOUN
fbem-4356	135	29	.	.	PUNCT
fbem-4356	136	1	in	in	ADP
fbem-4356	136	2	view	view	NOUN
fbem-4356	136	3	of	of	ADP
fbem-4356	136	4	the	the	DET
fbem-4356	136	5	situation	situation	NOUN
fbem-4356	136	6	that	that	SCONJ
fbem-4356	136	7	the	the	DET
fbem-4356	136	8	audit	audit	NOUN
fbem-4356	136	9	process	process	NOUN
fbem-4356	136	10	is	be	AUX
fbem-4356	136	11	inconsistent	inconsistent	ADJ
fbem-4356	136	12	with	with	ADP
fbem-4356	136	13	the	the	DET
fbem-4356	136	14	specific	specific	ADJ
fbem-4356	136	15	audit	audit	NOUN
fbem-4356	136	16	scheme	scheme	NOUN
fbem-4356	136	17	,	,	PUNCT
fbem-4356	136	18	the	the	DET
fbem-4356	136	19	on	on	ADP
fbem-4356	136	20	-	-	PUNCT
fbem-4356	136	21	site	site	NOUN
fbem-4356	136	22	supervisor	supervisor	NOUN
fbem-4356	136	23	should	should	AUX
fbem-4356	136	24	point	point	VERB
fbem-4356	136	25	it	it	PRON
fbem-4356	136	26	out	out	ADP
fbem-4356	136	27	in	in	ADP
fbem-4356	136	28	time	time	NOUN
fbem-4356	136	29	and	and	CCONJ
fbem-4356	136	30	check	check	VERB
fbem-4356	136	31	its	its	PRON
fbem-4356	136	32	applicability	applicability	NOUN
fbem-4356	136	33	,	,	PUNCT
fbem-4356	136	34	so	so	SCONJ
fbem-4356	136	35	as	as	SCONJ
fbem-4356	136	36	to	to	PART
fbem-4356	136	37	avoid	avoid	VERB
fbem-4356	136	38	auditors	auditor	NOUN
fbem-4356	136	39	from	from	ADP
fbem-4356	136	40	auditing	audit	VERB
fbem-4356	136	41	according	accord	VERB
fbem-4356	136	42	to	to	ADP
fbem-4356	136	43	subjective	subjective	ADJ
fbem-4356	136	44	judgment	judgment	NOUN
fbem-4356	136	45	.	.	PUNCT
fbem-4356	137	1	guide	guide	VERB
fbem-4356	137	2	and	and	CCONJ
fbem-4356	137	3	monitor	monitor	VERB
fbem-4356	137	4	the	the	DET
fbem-4356	137	5	difficult	difficult	ADJ
fbem-4356	137	6	problems	problem	NOUN
fbem-4356	137	7	in	in	ADP
fbem-4356	137	8	the	the	DET
fbem-4356	137	9	audit	audit	NOUN
fbem-4356	137	10	work	work	NOUN
fbem-4356	137	11	,	,	PUNCT
fbem-4356	137	12	conduct	conduct	VERB
fbem-4356	137	13	a	a	DET
fbem-4356	137	14	comprehensive	comprehensive	ADJ
fbem-4356	137	15	review	review	NOUN
fbem-4356	137	16	of	of	ADP
fbem-4356	137	17	the	the	DET
fbem-4356	137	18	implemented	implement	VERB
fbem-4356	137	19	audit	audit	NOUN
fbem-4356	137	20	procedures	procedure	NOUN
fbem-4356	137	21	to	to	PART
fbem-4356	137	22	ensure	ensure	VERB
fbem-4356	137	23	that	that	SCONJ
fbem-4356	137	24	the	the	DET
fbem-4356	137	25	required	require	VERB
fbem-4356	137	26	audit	audit	NOUN
fbem-4356	137	27	procedures	procedure	NOUN
fbem-4356	137	28	have	have	AUX
fbem-4356	137	29	not	not	PART
fbem-4356	137	30	been	be	AUX
fbem-4356	137	31	simplified	simplify	VERB
fbem-4356	137	32	,	,	PUNCT
fbem-4356	137	33	and	and	CCONJ
fbem-4356	137	34	make	make	VERB
fbem-4356	137	35	corresponding	corresponding	ADJ
fbem-4356	137	36	records	record	NOUN
fbem-4356	137	37	of	of	ADP
fbem-4356	137	38	the	the	DET
fbem-4356	137	39	supervision	supervision	NOUN
fbem-4356	137	40	,	,	PUNCT
fbem-4356	137	41	so	so	SCONJ
fbem-4356	137	42	as	as	SCONJ
fbem-4356	137	43	to	to	PART
fbem-4356	137	44	provide	provide	VERB
fbem-4356	137	45	a	a	DET
fbem-4356	137	46	basis	basis	NOUN
fbem-4356	137	47	for	for	ADP
fbem-4356	137	48	the	the	DET
fbem-4356	137	49	effectiveness	effectiveness	NOUN
fbem-4356	137	50	of	of	ADP
fbem-4356	137	51	the	the	DET
fbem-4356	137	52	supervision	supervision	NOUN
fbem-4356	137	53	.	.	PUNCT
fbem-4356	138	1	in	in	ADP
fbem-4356	138	2	addition	addition	NOUN
fbem-4356	138	3	,	,	PUNCT
fbem-4356	138	4	a	a	DET
fbem-4356	138	5	special	special	ADJ
fbem-4356	138	6	person	person	NOUN
fbem-4356	138	7	should	should	AUX
fbem-4356	138	8	be	be	AUX
fbem-4356	138	9	appointed	appoint	VERB
fbem-4356	138	10	to	to	PART
fbem-4356	138	11	supervise	supervise	VERB
fbem-4356	138	12	the	the	DET
fbem-4356	138	13	quality	quality	NOUN
fbem-4356	138	14	management	management	NOUN
fbem-4356	138	15	at	at	ADP
fbem-4356	138	16	all	all	DET
fbem-4356	138	17	levels	level	NOUN
fbem-4356	138	18	,	,	PUNCT
fbem-4356	138	19	and	and	CCONJ
fbem-4356	138	20	the	the	DET
fbem-4356	138	21	person	person	NOUN
fbem-4356	138	22	in	in	ADP
fbem-4356	138	23	charge	charge	NOUN
fbem-4356	138	24	of	of	ADP
fbem-4356	138	25	supervision	supervision	NOUN
fbem-4356	138	26	should	should	AUX
fbem-4356	138	27	report	report	VERB
fbem-4356	138	28	to	to	ADP
fbem-4356	138	29	the	the	DET
fbem-4356	138	30	auditors	auditor	NOUN
fbem-4356	138	31	and	and	CCONJ
fbem-4356	138	32	correct	correct	VERB
fbem-4356	138	33	them	they	PRON
fbem-4356	138	34	,	,	PUNCT
fbem-4356	138	35	and	and	CCONJ
fbem-4356	138	36	record	record	VERB
fbem-4356	138	37	them	they	PRON
fbem-4356	138	38	at	at	ADP
fbem-4356	138	39	the	the	DET
fbem-4356	138	40	same	same	ADJ
fbem-4356	138	41	time	time	NOUN
fbem-4356	138	42	to	to	PART
fbem-4356	138	43	ensure	ensure	VERB
fbem-4356	138	44	the	the	DET
fbem-4356	138	45	effectiveness	effectiveness	NOUN
fbem-4356	138	46	of	of	ADP
fbem-4356	138	47	quality	quality	NOUN
fbem-4356	138	48	management	management	NOUN
fbem-4356	138	49	.	.	PUNCT
fbem-4356	139	1	to	to	PART
fbem-4356	139	2	sum	sum	VERB
fbem-4356	139	3	up	up	ADP
fbem-4356	139	4	,	,	PUNCT
fbem-4356	139	5	strictly	strictly	ADV
fbem-4356	139	6	following	follow	VERB
fbem-4356	139	7	the	the	DET
fbem-4356	139	8	quality	quality	NOUN
fbem-4356	139	9	management	management	NOUN
fbem-4356	139	10	system	system	NOUN
fbem-4356	139	11	is	be	AUX
fbem-4356	139	12	the	the	DET
fbem-4356	139	13	key	key	ADJ
fbem-4356	139	14	measure	measure	NOUN
fbem-4356	139	15	for	for	SCONJ
fbem-4356	139	16	accounting	accounting	NOUN
fbem-4356	139	17	firms	firm	NOUN
fbem-4356	139	18	to	to	PART
fbem-4356	139	19	implement	implement	VERB
fbem-4356	139	20	the	the	DET
fbem-4356	139	21	audit	audit	NOUN
fbem-4356	139	22	quality	quality	NOUN
fbem-4356	139	23	optimization	optimization	NOUN
fbem-4356	139	24	effect	effect	NOUN
fbem-4356	139	25	.	.	PUNCT
fbem-4356	140	1	firms	firm	NOUN
fbem-4356	140	2	should	should	AUX
fbem-4356	140	3	constantly	constantly	ADV
fbem-4356	140	4	improve	improve	VERB
fbem-4356	140	5	the	the	DET
fbem-4356	140	6	quality	quality	NOUN
fbem-4356	140	7	management	management	NOUN
fbem-4356	140	8	system	system	NOUN
fbem-4356	140	9	and	and	CCONJ
fbem-4356	140	10	achieve	achieve	VERB
fbem-4356	140	11	full	full	ADJ
fbem-4356	140	12	coverage	coverage	NOUN
fbem-4356	140	13	among	among	ADP
fbem-4356	140	14	the	the	DET
fbem-4356	140	15	audit	audit	NOUN
fbem-4356	140	16	process	process	NOUN
fbem-4356	140	17	,	,	PUNCT
fbem-4356	140	18	audit	audit	NOUN
fbem-4356	140	19	procedures	procedure	NOUN
fbem-4356	140	20	and	and	CCONJ
fbem-4356	140	21	auditors	auditor	NOUN
fbem-4356	140	22	,	,	PUNCT
fbem-4356	140	23	so	so	SCONJ
fbem-4356	140	24	as	as	SCONJ
fbem-4356	140	25	to	to	PART
fbem-4356	140	26	comprehensively	comprehensively	ADV
fbem-4356	140	27	improve	improve	VERB
fbem-4356	140	28	their	their	PRON
fbem-4356	140	29	audit	audit	NOUN
fbem-4356	140	30	quality	quality	NOUN
fbem-4356	140	31	and	and	CCONJ
fbem-4356	140	32	better	well	ADV
fbem-4356	140	33	serve	serve	VERB
fbem-4356	140	34	the	the	DET
fbem-4356	140	35	rapid	rapid	ADJ
fbem-4356	140	36	development	development	NOUN
fbem-4356	140	37	of	of	ADP
fbem-4356	140	38	modern	modern	ADJ
fbem-4356	140	39	economy	economy	NOUN
fbem-4356	140	40	and	and	CCONJ
fbem-4356	140	41	society	society	NOUN
fbem-4356	140	42	.	.	PUNCT
fbem-4356	141	1	5	5	X
fbem-4356	141	2	.	.	X
fbem-4356	141	3	conclusion	conclusion	NOUN
fbem-4356	141	4	as	as	ADP
fbem-4356	141	5	the	the	DET
fbem-4356	141	6	main	main	ADJ
fbem-4356	141	7	body	body	NOUN
fbem-4356	141	8	of	of	ADP
fbem-4356	141	9	social	social	ADJ
fbem-4356	141	10	audit	audit	NOUN
fbem-4356	141	11	,	,	PUNCT
fbem-4356	141	12	accounting	accounting	NOUN
fbem-4356	141	13	firms	firm	NOUN
fbem-4356	141	14	play	play	VERB
fbem-4356	141	15	an	an	DET
fbem-4356	141	16	important	important	ADJ
fbem-4356	141	17	role	role	NOUN
fbem-4356	141	18	in	in	ADP
fbem-4356	141	19	the	the	DET
fbem-4356	141	20	market	market	NOUN
fbem-4356	141	21	.	.	PUNCT
fbem-4356	142	1	however	however	ADV
fbem-4356	142	2	,	,	PUNCT
fbem-4356	142	3	in	in	ADP
fbem-4356	142	4	recent	recent	ADJ
fbem-4356	142	5	years	year	NOUN
fbem-4356	142	6	,	,	PUNCT
fbem-4356	142	7	there	there	PRON
fbem-4356	142	8	have	have	AUX
fbem-4356	142	9	been	be	AUX
fbem-4356	142	10	many	many	ADJ
fbem-4356	142	11	problems	problem	NOUN
fbem-4356	142	12	in	in	ADP
fbem-4356	142	13	china	china	PROPN
fbem-4356	142	14	's	's	PART
fbem-4356	142	15	audit	audit	NOUN
fbem-4356	142	16	quality	quality	NOUN
fbem-4356	142	17	,	,	PUNCT
fbem-4356	142	18	which	which	PRON
fbem-4356	142	19	seriously	seriously	ADV
fbem-4356	142	20	questioned	question	VERB
fbem-4356	142	21	the	the	DET
fbem-4356	142	22	effectiveness	effectiveness	NOUN
fbem-4356	142	23	of	of	ADP
fbem-4356	142	24	audit	audit	NOUN
fbem-4356	142	25	quality	quality	NOUN
fbem-4356	142	26	management	management	NOUN
fbem-4356	142	27	.	.	PUNCT
fbem-4356	143	1	therefore	therefore	ADV
fbem-4356	143	2	,	,	PUNCT
fbem-4356	143	3	based	base	VERB
fbem-4356	143	4	on	on	ADP
fbem-4356	143	5	the	the	DET
fbem-4356	143	6	audit	audit	NOUN
fbem-4356	143	7	case	case	NOUN
fbem-4356	143	8	of	of	ADP
fbem-4356	143	9	yabaite	yabaite	PROPN
fbem-4356	143	10	company	company	PROPN
fbem-4356	143	11	by	by	ADP
fbem-4356	143	12	zhonghua	zhonghua	PROPN
fbem-4356	143	13	accounting	accounting	PROPN
fbem-4356	143	14	firm	firm	NOUN
fbem-4356	143	15	,	,	PUNCT
fbem-4356	143	16	this	this	DET
fbem-4356	143	17	paper	paper	NOUN
fbem-4356	143	18	makes	make	VERB
fbem-4356	143	19	an	an	DET
fbem-4356	143	20	all	all	ADV
fbem-4356	143	21	-	-	PUNCT
fbem-4356	143	22	round	round	ADJ
fbem-4356	143	23	and	and	CCONJ
fbem-4356	143	24	multi	multi	ADJ
fbem-4356	143	25	-	-	ADJ
fbem-4356	143	26	angle	angle	NOUN
fbem-4356	143	27	analysis	analysis	NOUN
fbem-4356	143	28	from	from	ADP
fbem-4356	143	29	the	the	DET
fbem-4356	143	30	perspective	perspective	NOUN
fbem-4356	143	31	of	of	ADP
fbem-4356	143	32	quality	quality	NOUN
fbem-4356	143	33	management	management	NOUN
fbem-4356	143	34	system	system	NOUN
fbem-4356	143	35	framework	framework	NOUN
fbem-4356	143	36	,	,	PUNCT
fbem-4356	143	37	and	and	CCONJ
fbem-4356	143	38	summarizes	summarize	VERB
fbem-4356	143	39	its	its	PRON
fbem-4356	143	40	existing	exist	VERB
fbem-4356	143	41	problems	problem	NOUN
fbem-4356	143	42	.	.	PUNCT
fbem-4356	144	1	at	at	ADP
fbem-4356	144	2	the	the	DET
fbem-4356	144	3	same	same	ADJ
fbem-4356	144	4	time	time	NOUN
fbem-4356	144	5	,	,	PUNCT
fbem-4356	144	6	in	in	ADP
fbem-4356	144	7	order	order	NOUN
fbem-4356	144	8	to	to	PART
fbem-4356	144	9	improve	improve	VERB
fbem-4356	144	10	the	the	DET
fbem-4356	144	11	audit	audit	NOUN
fbem-4356	144	12	quality	quality	NOUN
fbem-4356	144	13	management	management	NOUN
fbem-4356	144	14	of	of	ADP
fbem-4356	144	15	zhonghua	zhonghua	PROPN
fbem-4356	144	16	accounting	accounting	PROPN
fbem-4356	144	17	firm	firm	NOUN
fbem-4356	144	18	,	,	PUNCT
fbem-4356	144	19	some	some	DET
fbem-4356	144	20	improvement	improvement	NOUN
fbem-4356	144	21	suggestions	suggestion	NOUN
fbem-4356	144	22	are	be	AUX
fbem-4356	144	23	put	put	VERB
fbem-4356	144	24	forward	forward	ADV
fbem-4356	144	25	,	,	PUNCT
fbem-4356	144	26	in	in	ADP
fbem-4356	144	27	order	order	NOUN
fbem-4356	144	28	to	to	PART
fbem-4356	144	29	be	be	AUX
fbem-4356	144	30	helpful	helpful	ADJ
fbem-4356	144	31	to	to	ADP
fbem-4356	144	32	the	the	DET
fbem-4356	144	33	audit	audit	NOUN
fbem-4356	144	34	quality	quality	NOUN
fbem-4356	144	35	management	management	NOUN
fbem-4356	144	36	of	of	ADP
fbem-4356	144	37	this	this	DET
fbem-4356	144	38	accounting	accounting	NOUN
fbem-4356	144	39	firm	firm	NOUN
fbem-4356	144	40	,	,	PUNCT
fbem-4356	144	41	and	and	CCONJ
fbem-4356	144	42	play	play	VERB
fbem-4356	144	43	a	a	DET
fbem-4356	144	44	certain	certain	ADJ
fbem-4356	144	45	reference	reference	NOUN
fbem-4356	144	46	role	role	NOUN
fbem-4356	144	47	for	for	ADP
fbem-4356	144	48	the	the	DET
fbem-4356	144	49	development	development	NOUN
fbem-4356	144	50	of	of	ADP
fbem-4356	144	51	accounting	accounting	NOUN
fbem-4356	144	52	firms	firm	NOUN
fbem-4356	144	53	in	in	ADP
fbem-4356	144	54	china	china	PROPN
fbem-4356	144	55	.	.	PUNCT
fbem-4356	145	1	references	reference	NOUN
fbem-4356	145	2	[	[	X
fbem-4356	145	3	1	1	NUM
fbem-4356	145	4	]	]	X
fbem-4356	145	5	l.x	l.x	PROPN
fbem-4356	145	6	.	.	PUNCT
fbem-4356	146	1	gao	gao	PROPN
fbem-4356	146	2	:	:	PUNCT
fbem-4356	146	3	a	a	DET
fbem-4356	146	4	case	case	NOUN
fbem-4356	146	5	study	study	NOUN
fbem-4356	146	6	on	on	ADP
fbem-4356	146	7	the	the	DET
fbem-4356	146	8	failure	failure	NOUN
fbem-4356	146	9	of	of	ADP
fbem-4356	146	10	income	income	NOUN
fbem-4356	146	11	audit	audit	NOUN
fbem-4356	146	12	from	from	ADP
fbem-4356	146	13	the	the	DET
fbem-4356	146	14	perspective	perspective	NOUN
fbem-4356	146	15	of	of	ADP
fbem-4356	146	16	risk	risk	NOUN
fbem-4356	146	17	-	-	PUNCT
fbem-4356	146	18	oriented	orient	VERB
fbem-4356	146	19	audit	audit	NOUN
fbem-4356	146	20	:	:	PUNCT
fbem-4356	146	21	taking	take	VERB
fbem-4356	146	22	yabaite	yabaite	NOUN
fbem-4356	146	23	as	as	ADP
fbem-4356	146	24	an	an	DET
fbem-4356	146	25	example	example	NOUN
fbem-4356	146	26	,	,	PUNCT
fbem-4356	146	27	china	china	PROPN
fbem-4356	146	28	certified	certify	VERB
fbem-4356	146	29	public	public	ADJ
fbem-4356	146	30	accountants	accountant	NOUN
fbem-4356	146	31	(	(	PUNCT
fbem-4356	146	32	2022	2022	NUM
fbem-4356	146	33	)	)	PUNCT
fbem-4356	146	34	no.1	no.1	NOUN
fbem-4356	146	35	,	,	PUNCT
fbem-4356	146	36	p.118	p.118	VERB
fbem-4356	146	37	-	-	SYM
fbem-4356	146	38	123	123	NUM
fbem-4356	146	39	.	.	PUNCT
fbem-4356	147	1	(	(	PUNCT
fbem-4356	147	2	in	in	ADP
fbem-4356	147	3	chinese	chinese	PROPN
fbem-4356	147	4	)	)	PUNCT
fbem-4356	148	1	[	[	X
fbem-4356	148	2	2	2	X
fbem-4356	148	3	]	]	X
fbem-4356	148	4	g.h	g.h	PROPN
fbem-4356	148	5	.	.	PROPN
fbem-4356	148	6	wu	wu	PROPN
fbem-4356	148	7	,	,	PUNCT
fbem-4356	148	8	q.l.xia	q.l.xia	PROPN
fbem-4356	148	9	:	:	PUNCT
fbem-4356	148	10	problems	problem	NOUN
fbem-4356	148	11	existing	exist	VERB
fbem-4356	148	12	in	in	ADP
fbem-4356	148	13	audit	audit	NOUN
fbem-4356	148	14	quality	quality	NOUN
fbem-4356	148	15	management	management	NOUN
fbem-4356	148	16	of	of	ADP
fbem-4356	148	17	small	small	ADJ
fbem-4356	148	18	and	and	CCONJ
fbem-4356	148	19	medium	medium	ADJ
fbem-4356	148	20	-	-	PUNCT
fbem-4356	148	21	sized	sized	ADJ
fbem-4356	148	22	accounting	accounting	NOUN
fbem-4356	148	23	firms	firm	NOUN
fbem-4356	148	24	and	and	CCONJ
fbem-4356	148	25	suggestions	suggestion	NOUN
fbem-4356	148	26	for	for	ADP
fbem-4356	148	27	improvement	improvement	NOUN
fbem-4356	148	28	,	,	PUNCT
fbem-4356	148	29	finance	finance	NOUN
fbem-4356	148	30	and	and	CCONJ
fbem-4356	148	31	accounting	accounting	NOUN
fbem-4356	148	32	(	(	PUNCT
fbem-4356	148	33	2021	2021	NUM
fbem-4356	148	34	)	)	PUNCT
fbem-4356	148	35	no.21	no.21	PROPN
fbem-4356	148	36	,	,	PUNCT
fbem-4356	148	37	p.75	p.75	PROPN
fbem-4356	148	38	.	.	X
fbem-4356	148	39	(	(	PUNCT
fbem-4356	148	40	in	in	ADP
fbem-4356	148	41	chinese	chinese	PROPN
fbem-4356	148	42	)	)	PUNCT
fbem-4356	149	1	[	[	X
fbem-4356	149	2	3	3	X
fbem-4356	149	3	]	]	PUNCT
fbem-4356	149	4	j.	j.	PROPN
fbem-4356	149	5	yang	yang	PROPN
fbem-4356	149	6	:	:	PUNCT
fbem-4356	149	7	analysis	analysis	NOUN
fbem-4356	149	8	of	of	ADP
fbem-4356	149	9	the	the	DET
fbem-4356	149	10	impact	impact	NOUN
fbem-4356	149	11	of	of	ADP
fbem-4356	149	12	organizational	organizational	ADJ
fbem-4356	149	13	culture	culture	NOUN
fbem-4356	149	14	of	of	ADP
fbem-4356	149	15	accounting	accounting	NOUN
fbem-4356	149	16	firms	firm	NOUN
fbem-4356	149	17	on	on	ADP
fbem-4356	149	18	audit	audit	NOUN
fbem-4356	149	19	quality	quality	NOUN
fbem-4356	149	20	,	,	PUNCT
fbem-4356	149	21	accounting	accounting	NOUN
fbem-4356	149	22	newsletter	newsletter	NOUN
fbem-4356	149	23	(	(	PUNCT
fbem-4356	149	24	2019	2019	NUM
fbem-4356	149	25	)	)	PUNCT
fbem-4356	149	26	no.16	no.16	PROPN
fbem-4356	149	27	,	,	PUNCT
fbem-4356	149	28	p.105	p.105	NOUN
fbem-4356	149	29	-	-	PUNCT
fbem-4356	149	30	109	109	NUM
fbem-4356	149	31	.	.	PUNCT
fbem-4356	150	1	(	(	PUNCT
fbem-4356	150	2	in	in	ADP
fbem-4356	150	3	chinese	chinese	PROPN
fbem-4356	150	4	)	)	PUNCT
fbem-4356	151	1	[	[	X
fbem-4356	151	2	4	4	NUM
fbem-4356	151	3	]	]	X
fbem-4356	151	4	f.l	f.l	PROPN
fbem-4356	151	5	.	.	PROPN
fbem-4356	151	6	zhang	zhang	PROPN
fbem-4356	151	7	,	,	PUNCT
fbem-4356	151	8	j.j	j.j	PROPN
fbem-4356	151	9	.	.	PROPN
fbem-4356	151	10	chen	chen	PROPN
fbem-4356	151	11	:	:	PUNCT
fbem-4356	151	12	research	research	NOUN
fbem-4356	151	13	on	on	ADP
fbem-4356	151	14	the	the	DET
fbem-4356	151	15	influence	influence	NOUN
fbem-4356	151	16	of	of	ADP
fbem-4356	151	17	auditor	auditor	NOUN
fbem-4356	151	18	's	's	PART
fbem-4356	151	19	personal	personal	ADJ
fbem-4356	151	20	characteristics	characteristic	NOUN
fbem-4356	151	21	on	on	ADP
fbem-4356	151	22	internal	internal	ADJ
fbem-4356	151	23	control	control	NOUN
fbem-4356	151	24	audit	audit	NOUN
fbem-4356	151	25	quality	quality	NOUN
fbem-4356	151	26	,	,	PUNCT
fbem-4356	151	27	friends	friend	NOUN
fbem-4356	151	28	of	of	ADP
fbem-4356	151	29	accounting	accounting	NOUN
fbem-4356	151	30	,	,	PUNCT
fbem-4356	151	31	(	(	PUNCT
fbem-4356	151	32	2019	2019	NUM
fbem-4356	151	33	)	)	PUNCT
fbem-4356	151	34	no.6	no.6	PROPN
fbem-4356	151	35	,	,	PUNCT
fbem-4356	151	36	p.15	p.15	PROPN
fbem-4356	151	37	-	-	PUNCT
fbem-4356	151	38	20	20	NUM
fbem-4356	151	39	.	.	PUNCT
fbem-4356	152	1	(	(	PUNCT
fbem-4356	152	2	in	in	ADP
fbem-4356	152	3	chinese	chinese	PROPN
fbem-4356	152	4	)	)	PUNCT
fbem-4356	153	1	[	[	X
fbem-4356	153	2	5	5	X
fbem-4356	153	3	]	]	X
fbem-4356	153	4	j.x	j.x	PROPN
fbem-4356	153	5	.	.	PROPN
fbem-4356	153	6	wang	wang	PROPN
fbem-4356	153	7	,	,	PUNCT
fbem-4356	153	8	z.w	z.w	PROPN
fbem-4356	153	9	.	.	PROPN
fbem-4356	154	1	li	li	PROPN
fbem-4356	154	2	,	,	PUNCT
fbem-4356	154	3	j.l	j.l	PROPN
fbem-4356	154	4	.	.	PROPN
fbem-4356	154	5	li	li	PROPN
fbem-4356	154	6	:	:	PUNCT
fbem-4356	154	7	research	research	NOUN
fbem-4356	154	8	on	on	ADP
fbem-4356	154	9	cross	cross	ADJ
fbem-4356	154	10	-	-	ADJ
fbem-4356	154	11	border	border	ADJ
fbem-4356	154	12	business	business	NOUN
fbem-4356	154	13	audit	audit	NOUN
fbem-4356	154	14	of	of	ADP
fbem-4356	154	15	listed	list	VERB
fbem-4356	154	16	companiestake	companiestake	NOUN
fbem-4356	154	17	the	the	DET
fbem-4356	154	18	failed	fail	VERB
fbem-4356	154	19	audit	audit	NOUN
fbem-4356	154	20	case	case	NOUN
fbem-4356	154	21	of	of	ADP
fbem-4356	154	22	yabaite	yabaite	NOUN
fbem-4356	154	23	as	as	ADP
fbem-4356	154	24	an	an	DET
fbem-4356	154	25	example	example	NOUN
fbem-4356	154	26	,	,	PUNCT
fbem-4356	154	27	friends	friend	NOUN
fbem-4356	154	28	of	of	ADP
fbem-4356	154	29	accounting	accounting	NOUN
fbem-4356	154	30	(	(	PUNCT
fbem-4356	154	31	2020	2020	NUM
fbem-4356	154	32	)	)	PUNCT
fbem-4356	154	33	no.24	no.24	NOUN
fbem-4356	154	34	,	,	PUNCT
fbem-4356	154	35	p.8	p.8	NOUN
fbem-4356	154	36	-	-	SYM
fbem-4356	154	37	12	12	NUM
fbem-4356	154	38	.	.	PUNCT
fbem-4356	155	1	(	(	PUNCT
fbem-4356	155	2	in	in	ADP
fbem-4356	155	3	chinese	chinese	ADJ
fbem-4356	155	4	)	)	PUNCT
fbem-4356	155	5	25	25	NUM
fbem-4356	156	1	[	[	X
fbem-4356	156	2	6	6	NUM
fbem-4356	156	3	]	]	X
fbem-4356	156	4	j.h	j.h	PROPN
fbem-4356	156	5	.	.	PROPN
fbem-4356	156	6	tang	tang	PROPN
fbem-4356	156	7	:	:	PUNCT
fbem-4356	156	8	thoughts	thought	NOUN
fbem-4356	156	9	on	on	ADP
fbem-4356	156	10	improving	improve	VERB
fbem-4356	156	11	project	project	NOUN
fbem-4356	156	12	quality	quality	NOUN
fbem-4356	156	13	control	control	PROPN
fbem-4356	156	14	review	review	PROPN
fbem-4356	156	15	,	,	PUNCT
fbem-4356	156	16	finance	finance	NOUN
fbem-4356	156	17	and	and	CCONJ
fbem-4356	156	18	accounting	accounting	NOUN
fbem-4356	156	19	(	(	PUNCT
fbem-4356	156	20	2017	2017	NUM
fbem-4356	156	21	)	)	PUNCT
fbem-4356	156	22	no.15	no.15	NOUN
fbem-4356	156	23	,	,	PUNCT
fbem-4356	156	24	p.46	p.46	PROPN
fbem-4356	156	25	-	-	X
fbem-4356	156	26	48	48	NUM
fbem-4356	156	27	.	.	PUNCT
fbem-4356	157	1	(	(	PUNCT
fbem-4356	157	2	in	in	ADP
fbem-4356	157	3	chinese	chinese	PROPN
fbem-4356	157	4	)	)	PUNCT
fbem-4356	158	1	[	[	X
fbem-4356	158	2	7	7	X
fbem-4356	158	3	]	]	X
fbem-4356	158	4	y.m	y.m	PROPN
fbem-4356	158	5	.	.	PROPN
fbem-4356	158	6	yu	yu	PROPN
fbem-4356	158	7	,	,	PUNCT
fbem-4356	158	8	y.y	y.y	PROPN
fbem-4356	158	9	.	.	PROPN
fbem-4356	158	10	gao	gao	PROPN
fbem-4356	158	11	:	:	PUNCT
fbem-4356	158	12	is	be	AUX
fbem-4356	158	13	low	low	ADJ
fbem-4356	158	14	-	-	PUNCT
fbem-4356	158	15	quality	quality	NOUN
fbem-4356	158	16	audit	audit	NOUN
fbem-4356	158	17	a	a	DET
fbem-4356	158	18	special	special	ADJ
fbem-4356	158	19	case	case	NOUN
fbem-4356	158	20	caused	cause	VERB
fbem-4356	158	21	by	by	ADP
fbem-4356	158	22	auditor	auditor	NOUN
fbem-4356	158	23	's	's	PART
fbem-4356	158	24	personal	personal	ADJ
fbem-4356	158	25	characteristics	characteristic	NOUN
fbem-4356	158	26	?	?	PUNCT
fbem-4356	158	27	:	:	PUNCT
fbem-4356	159	1	research	research	NOUN
fbem-4356	159	2	on	on	ADP
fbem-4356	159	3	cpa	cpa	NOUN
fbem-4356	159	4	based	base	VERB
fbem-4356	159	5	on	on	ADP
fbem-4356	159	6	"	"	PUNCT
fbem-4356	159	7	tainted	tainted	ADJ
fbem-4356	159	8	"	"	PUNCT
fbem-4356	159	9	signature	signature	NOUN
fbem-4356	159	10	,	,	PUNCT
fbem-4356	159	11	audit	audit	NOUN
fbem-4356	159	12	and	and	CCONJ
fbem-4356	159	13	economic	economic	ADJ
fbem-4356	159	14	research(2016	research(2016	PROPN
fbem-4356	159	15	)	)	PUNCT
fbem-4356	159	16	no.4	no.4	PROPN
fbem-4356	159	17	,	,	PUNCT
fbem-4356	159	18	p.30	p.30	NOUN
fbem-4356	159	19	-	-	X
fbem-4356	159	20	39	39	NUM
fbem-4356	159	21	.	.	PUNCT
fbem-4356	160	1	(	(	PUNCT
fbem-4356	160	2	in	in	ADP
fbem-4356	160	3	chinese	chinese	PROPN
fbem-4356	160	4	)	)	PUNCT
fbem-4356	161	1	[	[	X
fbem-4356	161	2	8	8	NUM
fbem-4356	161	3	]	]	X
fbem-4356	161	4	y.	y.	PROPN
fbem-4356	161	5	xiao	xiao	PROPN
fbem-4356	161	6	,	,	PUNCT
fbem-4356	161	7	y.c	y.c	PROPN
fbem-4356	161	8	.	.	PROPN
fbem-4356	161	9	zhang	zhang	PROPN
fbem-4356	161	10	:	:	PUNCT
fbem-4356	161	11	research	research	NOUN
fbem-4356	161	12	on	on	ADP
fbem-4356	161	13	audit	audit	NOUN
fbem-4356	161	14	quality	quality	NOUN
fbem-4356	161	15	control	control	NOUN
fbem-4356	161	16	of	of	ADP
fbem-4356	161	17	accounting	accounting	NOUN
fbem-4356	161	18	firms	firm	NOUN
fbem-4356	161	19	from	from	ADP
fbem-4356	161	20	the	the	DET
fbem-4356	161	21	perspective	perspective	NOUN
fbem-4356	161	22	of	of	ADP
fbem-4356	161	23	internet	internet	NOUN
fbem-4356	161	24	plus	plus	NOUN
fbem-4356	161	25	,	,	PUNCT
fbem-4356	161	26	marketing	marketing	NOUN
fbem-4356	161	27	(	(	PUNCT
fbem-4356	161	28	2021	2021	NUM
fbem-4356	161	29	)	)	PUNCT
fbem-4356	161	30	no.21	no.21	NOUN
fbem-4356	161	31	,	,	PUNCT
fbem-4356	161	32	p.145	p.145	NOUN
fbem-4356	161	33	-	-	SYM
fbem-4356	161	34	146	146	NUM
fbem-4356	161	35	.	.	PUNCT
fbem-4356	162	1	(	(	PUNCT
fbem-4356	162	2	in	in	ADP
fbem-4356	162	3	chinese	chinese	ADJ
fbem-4356	162	4	)	)	PUNCT