id	sid	tid	token	lemma	pos
fbem-9278	1	1	frontiers	frontier	NOUN
fbem-9278	1	2	in	in	ADP
fbem-9278	1	3	business	business	NOUN
fbem-9278	1	4	,	,	PUNCT
fbem-9278	1	5	economics	economic	NOUN
fbem-9278	1	6	and	and	CCONJ
fbem-9278	1	7	management	management	NOUN
fbem-9278	1	8	issn	issn	PROPN
fbem-9278	1	9	:	:	PUNCT
fbem-9278	1	10	2766	2766	NUM
fbem-9278	1	11	-	-	PUNCT
fbem-9278	1	12	824x	824x	NUM
fbem-9278	1	13	|	|	ADJ
fbem-9278	1	14	vol	vol	NOUN
fbem-9278	1	15	.	.	PROPN
fbem-9278	2	1	9	9	NUM
fbem-9278	2	2	,	,	PUNCT
fbem-9278	2	3	no	no	INTJ
fbem-9278	2	4	.	.	NOUN
fbem-9278	2	5	2	2	NUM
fbem-9278	2	6	,	,	PUNCT
fbem-9278	2	7	2023	2023	NUM
fbem-9278	2	8	179	179	NUM
fbem-9278	2	9	case	case	NOUN
fbem-9278	2	10	study	study	NOUN
fbem-9278	2	11	of	of	ADP
fbem-9278	2	12	audit	audit	NOUN
fbem-9278	2	13	failure	failure	NOUN
fbem-9278	2	14	of	of	ADP
fbem-9278	2	15	small	small	ADJ
fbem-9278	2	16	and	and	CCONJ
fbem-9278	2	17	medium‐sized	medium‐size	VERB
fbem-9278	2	18	accounting	accounting	NOUN
fbem-9278	2	19	firms	firm	NOUN
fbem-9278	2	20	-take	-take	PROPN
fbem-9278	2	21	*	*	PROPN
fbem-9278	2	22	st	st	PROPN
fbem-9278	2	23	xinyi	xinyi	PROPN
fbem-9278	2	24	as	as	ADP
fbem-9278	2	25	an	an	DET
fbem-9278	2	26	example	example	NOUN
fbem-9278	2	27	jing	je	VERB
fbem-9278	2	28	liu	liu	PROPN
fbem-9278	2	29	school	school	PROPN
fbem-9278	2	30	of	of	ADP
fbem-9278	2	31	management	management	NOUN
fbem-9278	2	32	,	,	PUNCT
fbem-9278	2	33	northwest	northwest	PROPN
fbem-9278	2	34	university	university	PROPN
fbem-9278	2	35	of	of	ADP
fbem-9278	2	36	political	political	ADJ
fbem-9278	2	37	science	science	NOUN
fbem-9278	2	38	and	and	CCONJ
fbem-9278	2	39	law	law	NOUN
fbem-9278	2	40	,	,	PUNCT
fbem-9278	2	41	china	china	PROPN
fbem-9278	2	42	abstract	abstract	NOUN
fbem-9278	2	43	:	:	PUNCT
fbem-9278	2	44	accounting	accounting	NOUN
fbem-9278	2	45	firms	firm	NOUN
fbem-9278	2	46	are	be	AUX
fbem-9278	2	47	an	an	DET
fbem-9278	2	48	indispensable	indispensable	ADJ
fbem-9278	2	49	party	party	NOUN
fbem-9278	2	50	in	in	ADP
fbem-9278	2	51	the	the	DET
fbem-9278	2	52	securities	security	NOUN
fbem-9278	2	53	market	market	NOUN
fbem-9278	2	54	and	and	CCONJ
fbem-9278	2	55	play	play	VERB
fbem-9278	2	56	a	a	DET
fbem-9278	2	57	role	role	NOUN
fbem-9278	2	58	that	that	PRON
fbem-9278	2	59	can	can	AUX
fbem-9278	2	60	not	not	PART
fbem-9278	2	61	be	be	AUX
fbem-9278	2	62	underestimated	underestimate	VERB
fbem-9278	2	63	in	in	ADP
fbem-9278	2	64	supervising	supervise	VERB
fbem-9278	2	65	audited	audit	VERB
fbem-9278	2	66	units	unit	NOUN
fbem-9278	2	67	and	and	CCONJ
fbem-9278	2	68	protecting	protect	VERB
fbem-9278	2	69	investors	investor	NOUN
fbem-9278	2	70	.	.	PUNCT
fbem-9278	3	1	with	with	ADP
fbem-9278	3	2	the	the	DET
fbem-9278	3	3	implementation	implementation	NOUN
fbem-9278	3	4	of	of	ADP
fbem-9278	3	5	the	the	DET
fbem-9278	3	6	dual	dual	ADJ
fbem-9278	3	7	filing	filing	NOUN
fbem-9278	3	8	system	system	NOUN
fbem-9278	3	9	,	,	PUNCT
fbem-9278	3	10	small	small	ADJ
fbem-9278	3	11	and	and	CCONJ
fbem-9278	3	12	medium	medium	ADJ
fbem-9278	3	13	-	-	PUNCT
fbem-9278	3	14	sized	sized	ADJ
fbem-9278	3	15	accounting	accounting	NOUN
fbem-9278	3	16	firms	firm	NOUN
fbem-9278	3	17	have	have	AUX
fbem-9278	3	18	also	also	ADV
fbem-9278	3	19	begun	begin	VERB
fbem-9278	3	20	to	to	PART
fbem-9278	3	21	enter	enter	VERB
fbem-9278	3	22	the	the	DET
fbem-9278	3	23	securities	security	NOUN
fbem-9278	3	24	market	market	NOUN
fbem-9278	3	25	,	,	PUNCT
fbem-9278	3	26	which	which	PRON
fbem-9278	3	27	has	have	AUX
fbem-9278	3	28	further	far	ADV
fbem-9278	3	29	developed	develop	VERB
fbem-9278	3	30	the	the	DET
fbem-9278	3	31	securities	security	NOUN
fbem-9278	3	32	market	market	NOUN
fbem-9278	3	33	.	.	PUNCT
fbem-9278	4	1	however	however	ADV
fbem-9278	4	2	,	,	PUNCT
fbem-9278	4	3	in	in	ADP
fbem-9278	4	4	order	order	NOUN
fbem-9278	4	5	to	to	PART
fbem-9278	4	6	undertake	undertake	VERB
fbem-9278	4	7	business	business	NOUN
fbem-9278	4	8	,	,	PUNCT
fbem-9278	4	9	small	small	ADJ
fbem-9278	4	10	and	and	CCONJ
fbem-9278	4	11	medium	medium	ADJ
fbem-9278	4	12	-	-	PUNCT
fbem-9278	4	13	sized	sized	ADJ
fbem-9278	4	14	firms	firm	NOUN
fbem-9278	4	15	sell	sell	VERB
fbem-9278	4	16	audit	audit	NOUN
fbem-9278	4	17	opinions	opinion	NOUN
fbem-9278	4	18	to	to	ADP
fbem-9278	4	19	enterprises	enterprise	NOUN
fbem-9278	4	20	with	with	ADP
fbem-9278	4	21	caps	cap	NOUN
fbem-9278	4	22	with	with	ADP
fbem-9278	4	23	questionable	questionable	ADJ
fbem-9278	4	24	financial	financial	ADJ
fbem-9278	4	25	quality	quality	NOUN
fbem-9278	4	26	,	,	PUNCT
fbem-9278	4	27	and	and	CCONJ
fbem-9278	4	28	audit	audit	NOUN
fbem-9278	4	29	failure	failure	NOUN
fbem-9278	4	30	is	be	AUX
fbem-9278	4	31	inevitable	inevitable	ADJ
fbem-9278	4	32	.	.	PUNCT
fbem-9278	5	1	this	this	DET
fbem-9278	5	2	paper	paper	NOUN
fbem-9278	5	3	takes	take	VERB
fbem-9278	5	4	*	*	PROPN
fbem-9278	5	5	st	st	PROPN
fbem-9278	5	6	xinyi	xinyi	PROPN
fbem-9278	5	7	as	as	ADP
fbem-9278	5	8	an	an	DET
fbem-9278	5	9	example	example	NOUN
fbem-9278	5	10	,	,	PUNCT
fbem-9278	5	11	analyzes	analyze	VERB
fbem-9278	5	12	the	the	DET
fbem-9278	5	13	reasons	reason	NOUN
fbem-9278	5	14	for	for	ADP
fbem-9278	5	15	its	its	PRON
fbem-9278	5	16	fraud	fraud	NOUN
fbem-9278	5	17	methods	method	NOUN
fbem-9278	5	18	and	and	CCONJ
fbem-9278	5	19	audit	audit	NOUN
fbem-9278	5	20	failures	failure	NOUN
fbem-9278	5	21	,	,	PUNCT
fbem-9278	5	22	and	and	CCONJ
fbem-9278	5	23	puts	put	VERB
fbem-9278	5	24	forward	forward	ADV
fbem-9278	5	25	some	some	DET
fbem-9278	5	26	suggestions	suggestion	NOUN
fbem-9278	5	27	to	to	PART
fbem-9278	5	28	reduce	reduce	VERB
fbem-9278	5	29	the	the	DET
fbem-9278	5	30	occurrence	occurrence	NOUN
fbem-9278	5	31	of	of	ADP
fbem-9278	5	32	audit	audit	NOUN
fbem-9278	5	33	failures	failure	NOUN
fbem-9278	5	34	of	of	ADP
fbem-9278	5	35	listed	list	VERB
fbem-9278	5	36	companies	company	NOUN
fbem-9278	5	37	by	by	ADP
fbem-9278	5	38	small	small	ADJ
fbem-9278	5	39	and	and	CCONJ
fbem-9278	5	40	medium	medium	ADJ
fbem-9278	5	41	-	-	PUNCT
fbem-9278	5	42	sized	sized	ADJ
fbem-9278	5	43	firms	firm	NOUN
fbem-9278	5	44	.	.	PUNCT
fbem-9278	6	1	keywords	keyword	NOUN
fbem-9278	6	2	:	:	PUNCT
fbem-9278	6	3	audit	audit	NOUN
fbem-9278	6	4	failure	failure	NOUN
fbem-9278	6	5	,	,	PUNCT
fbem-9278	6	6	new	new	ADJ
fbem-9278	6	7	securities	security	NOUN
fbem-9278	6	8	law	law	NOUN
fbem-9278	6	9	.	.	PUNCT
fbem-9278	7	1	1	1	X
fbem-9278	7	2	.	.	X
fbem-9278	7	3	introduction	introduction	NOUN
fbem-9278	7	4	in	in	ADP
fbem-9278	7	5	march	march	PROPN
fbem-9278	7	6	2020	2020	NUM
fbem-9278	7	7	,	,	PUNCT
fbem-9278	7	8	the	the	DET
fbem-9278	7	9	new	new	ADJ
fbem-9278	7	10	securities	security	NOUN
fbem-9278	7	11	law	law	NOUN
fbem-9278	7	12	came	come	VERB
fbem-9278	7	13	into	into	ADP
fbem-9278	7	14	effect	effect	NOUN
fbem-9278	7	15	,	,	PUNCT
fbem-9278	7	16	and	and	CCONJ
fbem-9278	7	17	china	china	PROPN
fbem-9278	7	18	's	's	PART
fbem-9278	7	19	securities	security	NOUN
fbem-9278	7	20	investment	investment	NOUN
fbem-9278	7	21	consulting	consulting	NOUN
fbem-9278	7	22	services	service	NOUN
fbem-9278	7	23	began	begin	VERB
fbem-9278	7	24	to	to	PART
fbem-9278	7	25	implement	implement	VERB
fbem-9278	7	26	a	a	DET
fbem-9278	7	27	dual	dual	ADJ
fbem-9278	7	28	filing	filing	NOUN
fbem-9278	7	29	system	system	NOUN
fbem-9278	7	30	.	.	PUNCT
fbem-9278	8	1	before	before	ADP
fbem-9278	8	2	the	the	DET
fbem-9278	8	3	implementation	implementation	NOUN
fbem-9278	8	4	of	of	ADP
fbem-9278	8	5	the	the	DET
fbem-9278	8	6	dual	dual	ADJ
fbem-9278	8	7	filing	filing	NOUN
fbem-9278	8	8	system	system	NOUN
fbem-9278	8	9	,	,	PUNCT
fbem-9278	8	10	accounting	accounting	NOUN
fbem-9278	8	11	firms	firm	NOUN
fbem-9278	8	12	could	could	AUX
fbem-9278	8	13	only	only	ADV
fbem-9278	8	14	engage	engage	VERB
fbem-9278	8	15	in	in	ADP
fbem-9278	8	16	the	the	DET
fbem-9278	8	17	audit	audit	NOUN
fbem-9278	8	18	business	business	NOUN
fbem-9278	8	19	of	of	ADP
fbem-9278	8	20	listed	list	VERB
fbem-9278	8	21	companies	company	NOUN
fbem-9278	8	22	if	if	SCONJ
fbem-9278	8	23	they	they	PRON
fbem-9278	8	24	had	have	VERB
fbem-9278	8	25	"	"	PUNCT
fbem-9278	8	26	securities	security	NOUN
fbem-9278	8	27	and	and	CCONJ
fbem-9278	8	28	futures	future	NOUN
fbem-9278	8	29	business	business	NOUN
fbem-9278	8	30	related	relate	VERB
fbem-9278	8	31	qualifications	qualification	NOUN
fbem-9278	8	32	"	"	PUNCT
fbem-9278	8	33	,	,	PUNCT
fbem-9278	8	34	which	which	PRON
fbem-9278	8	35	undoubtedly	undoubtedly	ADV
fbem-9278	8	36	created	create	VERB
fbem-9278	8	37	obstacles	obstacle	NOUN
fbem-9278	8	38	for	for	ADP
fbem-9278	8	39	small	small	ADJ
fbem-9278	8	40	and	and	CCONJ
fbem-9278	8	41	medium	medium	ADJ
fbem-9278	8	42	-	-	PUNCT
fbem-9278	8	43	sized	sized	ADJ
fbem-9278	8	44	firms	firm	NOUN
fbem-9278	8	45	to	to	PART
fbem-9278	8	46	undertake	undertake	VERB
fbem-9278	8	47	the	the	DET
fbem-9278	8	48	audit	audit	NOUN
fbem-9278	8	49	business	business	NOUN
fbem-9278	8	50	of	of	ADP
fbem-9278	8	51	listed	list	VERB
fbem-9278	8	52	companies	company	NOUN
fbem-9278	8	53	,	,	PUNCT
fbem-9278	8	54	only	only	ADV
fbem-9278	8	55	40	40	NUM
fbem-9278	8	56	large	large	ADJ
fbem-9278	8	57	accounting	accounting	NOUN
fbem-9278	8	58	firms	firm	NOUN
fbem-9278	8	59	could	could	AUX
fbem-9278	8	60	engage	engage	VERB
fbem-9278	8	61	in	in	ADP
fbem-9278	8	62	the	the	DET
fbem-9278	8	63	audit	audit	NOUN
fbem-9278	8	64	business	business	NOUN
fbem-9278	8	65	of	of	ADP
fbem-9278	8	66	listed	list	VERB
fbem-9278	8	67	companies	company	NOUN
fbem-9278	8	68	,	,	PUNCT
fbem-9278	8	69	and	and	CCONJ
fbem-9278	8	70	thousands	thousand	NOUN
fbem-9278	8	71	of	of	ADP
fbem-9278	8	72	small	small	ADJ
fbem-9278	8	73	and	and	CCONJ
fbem-9278	8	74	mediumsized	mediumsized	ADJ
fbem-9278	8	75	firms	firm	NOUN
fbem-9278	8	76	were	be	AUX
fbem-9278	8	77	blocked	block	VERB
fbem-9278	8	78	from	from	ADP
fbem-9278	8	79	the	the	DET
fbem-9278	8	80	securities	security	NOUN
fbem-9278	8	81	market	market	NOUN
fbem-9278	8	82	.	.	PUNCT
fbem-9278	9	1	after	after	ADP
fbem-9278	9	2	the	the	DET
fbem-9278	9	3	implementation	implementation	NOUN
fbem-9278	9	4	of	of	ADP
fbem-9278	9	5	the	the	DET
fbem-9278	9	6	dual	dual	ADJ
fbem-9278	9	7	filing	filing	NOUN
fbem-9278	9	8	system	system	NOUN
fbem-9278	9	9	,	,	PUNCT
fbem-9278	9	10	according	accord	VERB
fbem-9278	9	11	to	to	ADP
fbem-9278	9	12	the	the	DET
fbem-9278	9	13	institute	institute	NOUN
fbem-9278	9	14	of	of	ADP
fbem-9278	9	15	certified	certify	VERB
fbem-9278	9	16	public	public	ADJ
fbem-9278	9	17	accountants	accountant	NOUN
fbem-9278	9	18	,	,	PUNCT
fbem-9278	9	19	as	as	ADP
fbem-9278	9	20	of	of	ADP
fbem-9278	9	21	june	june	PROPN
fbem-9278	9	22	2022	2022	NUM
fbem-9278	9	23	,	,	PUNCT
fbem-9278	9	24	34	34	NUM
fbem-9278	9	25	small	small	ADJ
fbem-9278	9	26	and	and	CCONJ
fbem-9278	9	27	medium	medium	ADJ
fbem-9278	9	28	-	-	PUNCT
fbem-9278	9	29	sized	sized	ADJ
fbem-9278	9	30	accounting	accounting	NOUN
fbem-9278	9	31	firms	firm	NOUN
fbem-9278	9	32	have	have	AUX
fbem-9278	9	33	filed	file	VERB
fbem-9278	9	34	with	with	ADP
fbem-9278	9	35	the	the	DET
fbem-9278	9	36	csrc	csrc	NOUN
fbem-9278	9	37	and	and	CCONJ
fbem-9278	9	38	the	the	DET
fbem-9278	9	39	state	state	PROPN
fbem-9278	9	40	council	council	PROPN
fbem-9278	9	41	to	to	PART
fbem-9278	9	42	begin	begin	VERB
fbem-9278	9	43	undertaking	undertake	VERB
fbem-9278	9	44	securities	security	NOUN
fbem-9278	9	45	service	service	NOUN
fbem-9278	9	46	business	business	NOUN
fbem-9278	9	47	.	.	PUNCT
fbem-9278	10	1	it	it	PRON
fbem-9278	10	2	can	can	AUX
fbem-9278	10	3	be	be	AUX
fbem-9278	10	4	seen	see	VERB
fbem-9278	10	5	that	that	SCONJ
fbem-9278	10	6	the	the	DET
fbem-9278	10	7	dual	dual	ADJ
fbem-9278	10	8	filing	filing	NOUN
fbem-9278	10	9	system	system	NOUN
fbem-9278	10	10	has	have	AUX
fbem-9278	10	11	brought	bring	VERB
fbem-9278	10	12	opportunities	opportunity	NOUN
fbem-9278	10	13	for	for	ADP
fbem-9278	10	14	small	small	ADJ
fbem-9278	10	15	and	and	CCONJ
fbem-9278	10	16	medium	medium	ADJ
fbem-9278	10	17	-	-	PUNCT
fbem-9278	10	18	sized	sized	ADJ
fbem-9278	10	19	firms	firm	NOUN
fbem-9278	10	20	to	to	PART
fbem-9278	10	21	enter	enter	VERB
fbem-9278	10	22	the	the	DET
fbem-9278	10	23	securities	security	NOUN
fbem-9278	10	24	market	market	NOUN
fbem-9278	10	25	,	,	PUNCT
fbem-9278	10	26	and	and	CCONJ
fbem-9278	10	27	if	if	SCONJ
fbem-9278	10	28	the	the	DET
fbem-9278	10	29	dual	dual	ADJ
fbem-9278	10	30	filing	filing	NOUN
fbem-9278	10	31	system	system	NOUN
fbem-9278	10	32	can	can	AUX
fbem-9278	10	33	develop	develop	VERB
fbem-9278	10	34	healthily	healthily	ADV
fbem-9278	10	35	,	,	PUNCT
fbem-9278	10	36	it	it	PRON
fbem-9278	10	37	will	will	AUX
fbem-9278	10	38	also	also	ADV
fbem-9278	10	39	promote	promote	VERB
fbem-9278	10	40	the	the	DET
fbem-9278	10	41	improvement	improvement	NOUN
fbem-9278	10	42	and	and	CCONJ
fbem-9278	10	43	maturity	maturity	NOUN
fbem-9278	10	44	of	of	ADP
fbem-9278	10	45	china	china	PROPN
fbem-9278	10	46	's	's	PART
fbem-9278	10	47	audit	audit	NOUN
fbem-9278	10	48	market	market	NOUN
fbem-9278	10	49	to	to	ADP
fbem-9278	10	50	a	a	DET
fbem-9278	10	51	certain	certain	ADJ
fbem-9278	10	52	extent	extent	NOUN
fbem-9278	10	53	.	.	PUNCT
fbem-9278	11	1	1.1	1.1	NUM
fbem-9278	11	2	.	.	PUNCT
fbem-9278	11	3	criteria	criterion	NOUN
fbem-9278	11	4	for	for	ADP
fbem-9278	11	5	the	the	DET
fbem-9278	11	6	classification	classification	NOUN
fbem-9278	11	7	of	of	ADP
fbem-9278	11	8	accounting	accounting	NOUN
fbem-9278	11	9	firms	firm	NOUN
fbem-9278	11	10	according	accord	VERB
fbem-9278	11	11	to	to	ADP
fbem-9278	11	12	jiang	jiang	PROPN
fbem-9278	11	13	minshen	minshen	PROPN
fbem-9278	11	14	's	's	PART
fbem-9278	11	15	large	large	ADJ
fbem-9278	11	16	-	-	PUNCT
fbem-9278	11	17	scale	scale	NOUN
fbem-9278	11	18	division	division	NOUN
fbem-9278	11	19	of	of	ADP
fbem-9278	11	20	large	large	ADJ
fbem-9278	11	21	firms	firm	NOUN
fbem-9278	11	22	and	and	CCONJ
fbem-9278	11	23	small	small	ADJ
fbem-9278	11	24	and	and	CCONJ
fbem-9278	11	25	medium	medium	ADJ
fbem-9278	11	26	-	-	PUNCT
fbem-9278	11	27	sized	sized	ADJ
fbem-9278	11	28	firms	firm	NOUN
fbem-9278	11	29	,	,	PUNCT
fbem-9278	11	30	this	this	DET
fbem-9278	11	31	article	article	NOUN
fbem-9278	11	32	will	will	AUX
fbem-9278	11	33	also	also	ADV
fbem-9278	11	34	adopt	adopt	VERB
fbem-9278	11	35	this	this	DET
fbem-9278	11	36	division	division	NOUN
fbem-9278	11	37	standard	standard	NOUN
fbem-9278	11	38	:	:	PUNCT
fbem-9278	11	39	large	large	ADJ
fbem-9278	11	40	firms	firm	NOUN
fbem-9278	11	41	refer	refer	VERB
fbem-9278	11	42	to	to	ADP
fbem-9278	11	43	accounting	accounting	NOUN
fbem-9278	11	44	firms	firm	NOUN
fbem-9278	11	45	with	with	ADP
fbem-9278	11	46	operating	operate	VERB
fbem-9278	11	47	income	income	NOUN
fbem-9278	11	48	of	of	ADP
fbem-9278	11	49	more	more	ADJ
fbem-9278	11	50	than	than	ADP
fbem-9278	11	51	10	10	NUM
fbem-9278	11	52	million	million	NUM
fbem-9278	11	53	yuan	yuan	NOUN
fbem-9278	11	54	and	and	CCONJ
fbem-9278	11	55	more	more	ADJ
fbem-9278	11	56	than	than	ADP
fbem-9278	11	57	50	50	NUM
fbem-9278	11	58	certified	certify	VERB
fbem-9278	11	59	public	public	ADJ
fbem-9278	11	60	accountants	accountant	NOUN
fbem-9278	11	61	;	;	PUNCT
fbem-9278	11	62	small	small	ADJ
fbem-9278	11	63	and	and	CCONJ
fbem-9278	11	64	medium	medium	ADJ
fbem-9278	11	65	-	-	PUNCT
fbem-9278	11	66	sized	sized	ADJ
fbem-9278	11	67	firms	firm	NOUN
fbem-9278	11	68	refer	refer	VERB
fbem-9278	11	69	to	to	ADP
fbem-9278	11	70	accounting	accounting	NOUN
fbem-9278	11	71	firms	firm	NOUN
fbem-9278	11	72	with	with	ADP
fbem-9278	11	73	operating	operate	VERB
fbem-9278	11	74	income	income	NOUN
fbem-9278	11	75	of	of	ADP
fbem-9278	11	76	less	less	ADJ
fbem-9278	11	77	than	than	ADP
fbem-9278	11	78	10	10	NUM
fbem-9278	11	79	million	million	NUM
fbem-9278	11	80	yuan	yuan	NOUN
fbem-9278	11	81	and	and	CCONJ
fbem-9278	11	82	no	no	DET
fbem-9278	11	83	more	more	ADJ
fbem-9278	11	84	than	than	ADP
fbem-9278	11	85	50	50	NUM
fbem-9278	11	86	certified	certify	VERB
fbem-9278	11	87	public	public	ADJ
fbem-9278	11	88	accountants	accountant	NOUN
fbem-9278	11	89	.	.	PUNCT
fbem-9278	12	1	1.2	1.2	NUM
fbem-9278	12	2	.	.	PUNCT
fbem-9278	12	3	characteristics	characteristic	NOUN
fbem-9278	12	4	of	of	ADP
fbem-9278	12	5	small	small	ADJ
fbem-9278	12	6	and	and	CCONJ
fbem-9278	12	7	medium	medium	ADJ
fbem-9278	12	8	-	-	PUNCT
fbem-9278	12	9	sized	sized	ADJ
fbem-9278	12	10	accounting	accounting	NOUN
fbem-9278	12	11	firms	firm	NOUN
fbem-9278	12	12	in	in	ADP
fbem-9278	12	13	china	china	PROPN
fbem-9278	12	14	1	1	NUM
fbem-9278	12	15	.	.	PUNCT
fbem-9278	12	16	large	large	ADJ
fbem-9278	12	17	quantity	quantity	NOUN
fbem-9278	12	18	.	.	PUNCT
fbem-9278	13	1	as	as	ADP
fbem-9278	13	2	of	of	ADP
fbem-9278	13	3	the	the	DET
fbem-9278	13	4	end	end	NOUN
fbem-9278	13	5	of	of	ADP
fbem-9278	13	6	2021	2021	NUM
fbem-9278	13	7	,	,	PUNCT
fbem-9278	13	8	there	there	PRON
fbem-9278	13	9	were	be	VERB
fbem-9278	13	10	8,911	8,911	NUM
fbem-9278	13	11	accounting	accounting	NOUN
fbem-9278	13	12	firms	firm	NOUN
fbem-9278	13	13	in	in	ADP
fbem-9278	13	14	china	china	PROPN
fbem-9278	13	15	.	.	PUNCT
fbem-9278	14	1	there	there	PRON
fbem-9278	14	2	are	be	VERB
fbem-9278	14	3	only	only	ADV
fbem-9278	14	4	40	40	NUM
fbem-9278	14	5	large	large	ADJ
fbem-9278	14	6	firms	firm	NOUN
fbem-9278	14	7	,	,	PUNCT
fbem-9278	14	8	most	most	ADJ
fbem-9278	14	9	of	of	ADP
fbem-9278	14	10	which	which	PRON
fbem-9278	14	11	are	be	AUX
fbem-9278	14	12	small	small	ADJ
fbem-9278	14	13	and	and	CCONJ
fbem-9278	14	14	medium	medium	ADJ
fbem-9278	14	15	-	-	PUNCT
fbem-9278	14	16	sized	sized	ADJ
fbem-9278	14	17	accounting	accounting	NOUN
fbem-9278	14	18	firms	firm	NOUN
fbem-9278	14	19	.	.	PUNCT
fbem-9278	15	1	2	2	X
fbem-9278	15	2	.	.	X
fbem-9278	15	3	low	low	ADJ
fbem-9278	15	4	business	business	NOUN
fbem-9278	15	5	income	income	NOUN
fbem-9278	15	6	.	.	PUNCT
fbem-9278	16	1	small	small	ADJ
fbem-9278	16	2	and	and	CCONJ
fbem-9278	16	3	medium	medium	ADJ
fbem-9278	16	4	-	-	PUNCT
fbem-9278	16	5	sized	sized	ADJ
fbem-9278	16	6	firms	firm	NOUN
fbem-9278	16	7	themselves	themselves	PRON
fbem-9278	16	8	do	do	AUX
fbem-9278	16	9	not	not	PART
fbem-9278	16	10	have	have	VERB
fbem-9278	16	11	competitive	competitive	ADJ
fbem-9278	16	12	advantages	advantage	NOUN
fbem-9278	16	13	,	,	PUNCT
fbem-9278	16	14	the	the	DET
fbem-9278	16	15	scale	scale	NOUN
fbem-9278	16	16	of	of	ADP
fbem-9278	16	17	clients	client	NOUN
fbem-9278	16	18	that	that	PRON
fbem-9278	16	19	small	small	ADJ
fbem-9278	16	20	and	and	CCONJ
fbem-9278	16	21	medium	medium	ADJ
fbem-9278	16	22	-	-	PUNCT
fbem-9278	16	23	sized	sized	ADJ
fbem-9278	16	24	firms	firm	NOUN
fbem-9278	16	25	can	can	AUX
fbem-9278	16	26	contact	contact	VERB
fbem-9278	16	27	is	be	AUX
fbem-9278	16	28	not	not	PART
fbem-9278	16	29	large	large	ADJ
fbem-9278	16	30	,	,	PUNCT
fbem-9278	16	31	the	the	DET
fbem-9278	16	32	audit	audit	NOUN
fbem-9278	16	33	report	report	NOUN
fbem-9278	16	34	requirements	requirement	NOUN
fbem-9278	16	35	they	they	PRON
fbem-9278	16	36	need	need	VERB
fbem-9278	16	37	are	be	AUX
fbem-9278	16	38	not	not	PART
fbem-9278	16	39	high	high	ADJ
fbem-9278	16	40	,	,	PUNCT
fbem-9278	16	41	and	and	CCONJ
fbem-9278	16	42	the	the	DET
fbem-9278	16	43	price	price	NOUN
fbem-9278	16	44	is	be	AUX
fbem-9278	16	45	relatively	relatively	ADV
fbem-9278	16	46	low	low	ADJ
fbem-9278	16	47	.	.	PUNCT
fbem-9278	17	1	in	in	ADP
fbem-9278	17	2	addition	addition	NOUN
fbem-9278	17	3	,	,	PUNCT
fbem-9278	17	4	due	due	ADP
fbem-9278	17	5	to	to	ADP
fbem-9278	17	6	their	their	PRON
fbem-9278	17	7	own	own	ADJ
fbem-9278	17	8	constraints	constraint	NOUN
fbem-9278	17	9	,	,	PUNCT
fbem-9278	17	10	small	small	ADJ
fbem-9278	17	11	and	and	CCONJ
fbem-9278	17	12	medium	medium	ADJ
fbem-9278	17	13	-	-	PUNCT
fbem-9278	17	14	sized	sized	ADJ
fbem-9278	17	15	firms	firm	NOUN
fbem-9278	17	16	can	can	AUX
fbem-9278	17	17	not	not	PART
fbem-9278	17	18	undertake	undertake	VERB
fbem-9278	17	19	more	more	ADJ
fbem-9278	17	20	complex	complex	ADJ
fbem-9278	17	21	audit	audit	NOUN
fbem-9278	17	22	services	service	NOUN
fbem-9278	17	23	,	,	PUNCT
fbem-9278	17	24	and	and	CCONJ
fbem-9278	17	25	the	the	DET
fbem-9278	17	26	business	business	NOUN
fbem-9278	17	27	they	they	PRON
fbem-9278	17	28	undertake	undertake	VERB
fbem-9278	17	29	is	be	AUX
fbem-9278	17	30	relatively	relatively	ADV
fbem-9278	17	31	simple	simple	ADJ
fbem-9278	17	32	,	,	PUNCT
fbem-9278	17	33	and	and	CCONJ
fbem-9278	17	34	their	their	PRON
fbem-9278	17	35	business	business	NOUN
fbem-9278	17	36	income	income	NOUN
fbem-9278	17	37	is	be	AUX
fbem-9278	17	38	naturally	naturally	ADV
fbem-9278	17	39	low	low	ADJ
fbem-9278	17	40	.	.	PUNCT
fbem-9278	18	1	3	3	X
fbem-9278	18	2	.	.	X
fbem-9278	18	3	there	there	PRON
fbem-9278	18	4	are	be	VERB
fbem-9278	18	5	fewer	few	ADJ
fbem-9278	18	6	certified	certified	ADJ
fbem-9278	18	7	public	public	ADJ
fbem-9278	18	8	accountants	accountant	NOUN
fbem-9278	18	9	.	.	PUNCT
fbem-9278	19	1	because	because	SCONJ
fbem-9278	19	2	small	small	ADJ
fbem-9278	19	3	and	and	CCONJ
fbem-9278	19	4	medium	medium	ADJ
fbem-9278	19	5	-	-	PUNCT
fbem-9278	19	6	sized	sized	ADJ
fbem-9278	19	7	accounting	accounting	NOUN
fbem-9278	19	8	firms	firm	NOUN
fbem-9278	19	9	do	do	AUX
fbem-9278	19	10	not	not	PART
fbem-9278	19	11	have	have	VERB
fbem-9278	19	12	high	high	ADJ
fbem-9278	19	13	business	business	NOUN
fbem-9278	19	14	income	income	NOUN
fbem-9278	19	15	,	,	PUNCT
fbem-9278	19	16	their	their	PRON
fbem-9278	19	17	investment	investment	NOUN
fbem-9278	19	18	costs	cost	NOUN
fbem-9278	19	19	in	in	ADP
fbem-9278	19	20	audit	audit	NOUN
fbem-9278	19	21	business	business	NOUN
fbem-9278	19	22	will	will	AUX
fbem-9278	19	23	not	not	PART
fbem-9278	19	24	be	be	AUX
fbem-9278	19	25	high	high	ADJ
fbem-9278	19	26	,	,	PUNCT
fbem-9278	19	27	and	and	CCONJ
fbem-9278	19	28	they	they	PRON
fbem-9278	19	29	will	will	AUX
fbem-9278	19	30	not	not	PART
fbem-9278	19	31	invest	invest	VERB
fbem-9278	19	32	too	too	ADV
fbem-9278	19	33	much	much	ADJ
fbem-9278	19	34	in	in	ADP
fbem-9278	19	35	talent	talent	NOUN
fbem-9278	19	36	reserves	reserve	NOUN
fbem-9278	19	37	.	.	PUNCT
fbem-9278	20	1	in	in	ADP
fbem-9278	20	2	addition	addition	NOUN
fbem-9278	20	3	,	,	PUNCT
fbem-9278	20	4	audit	audit	NOUN
fbem-9278	20	5	professionals	professional	NOUN
fbem-9278	20	6	inevitably	inevitably	ADV
fbem-9278	20	7	yearn	yearn	VERB
fbem-9278	20	8	for	for	ADP
fbem-9278	20	9	large	large	ADJ
fbem-9278	20	10	firms	firm	NOUN
fbem-9278	20	11	,	,	PUNCT
fbem-9278	20	12	and	and	CCONJ
fbem-9278	20	13	it	it	PRON
fbem-9278	20	14	is	be	AUX
fbem-9278	20	15	difficult	difficult	ADJ
fbem-9278	20	16	for	for	SCONJ
fbem-9278	20	17	small	small	ADJ
fbem-9278	20	18	and	and	CCONJ
fbem-9278	20	19	medium	medium	ADJ
fbem-9278	20	20	-	-	PUNCT
fbem-9278	20	21	sized	sized	ADJ
fbem-9278	20	22	firms	firm	NOUN
fbem-9278	20	23	to	to	PART
fbem-9278	20	24	retain	retain	VERB
fbem-9278	20	25	professionals	professional	NOUN
fbem-9278	20	26	.	.	PUNCT
fbem-9278	21	1	4	4	X
fbem-9278	21	2	.	.	X
fbem-9278	21	3	there	there	PRON
fbem-9278	21	4	are	be	VERB
fbem-9278	21	5	deficiencies	deficiency	NOUN
fbem-9278	21	6	in	in	ADP
fbem-9278	21	7	internal	internal	ADJ
fbem-9278	21	8	controls	control	NOUN
fbem-9278	21	9	.	.	PUNCT
fbem-9278	22	1	small	small	ADJ
fbem-9278	22	2	and	and	CCONJ
fbem-9278	22	3	medium	medium	ADJ
fbem-9278	22	4	-	-	PUNCT
fbem-9278	22	5	sized	sized	ADJ
fbem-9278	22	6	firms	firm	NOUN
fbem-9278	22	7	have	have	VERB
fbem-9278	22	8	small	small	ADJ
fbem-9278	22	9	organizations	organization	NOUN
fbem-9278	22	10	,	,	PUNCT
fbem-9278	22	11	and	and	CCONJ
fbem-9278	22	12	partners	partner	NOUN
fbem-9278	22	13	are	be	AUX
fbem-9278	22	14	prone	prone	ADJ
fbem-9278	22	15	to	to	PART
fbem-9278	22	16	talk	talk	VERB
fbem-9278	22	17	in	in	ADP
fbem-9278	22	18	the	the	DET
fbem-9278	22	19	firm	firm	NOUN
fbem-9278	22	20	.	.	PUNCT
fbem-9278	23	1	however	however	ADV
fbem-9278	23	2	,	,	PUNCT
fbem-9278	23	3	if	if	SCONJ
fbem-9278	23	4	the	the	DET
fbem-9278	23	5	partner	partner	NOUN
fbem-9278	23	6	's	's	PART
fbem-9278	23	7	own	own	ADJ
fbem-9278	23	8	professional	professional	ADJ
fbem-9278	23	9	quality	quality	NOUN
fbem-9278	23	10	is	be	AUX
fbem-9278	23	11	limited	limit	VERB
fbem-9278	23	12	,	,	PUNCT
fbem-9278	23	13	it	it	PRON
fbem-9278	23	14	is	be	AUX
fbem-9278	23	15	inevitable	inevitable	ADJ
fbem-9278	23	16	that	that	SCONJ
fbem-9278	23	17	some	some	DET
fbem-9278	23	18	unreasonable	unreasonable	ADJ
fbem-9278	23	19	audit	audit	NOUN
fbem-9278	23	20	behaviors	behavior	NOUN
fbem-9278	23	21	will	will	AUX
fbem-9278	23	22	occur	occur	VERB
fbem-9278	23	23	,	,	PUNCT
fbem-9278	23	24	and	and	CCONJ
fbem-9278	23	25	if	if	SCONJ
fbem-9278	23	26	the	the	DET
fbem-9278	23	27	partner	partner	NOUN
fbem-9278	23	28	is	be	AUX
fbem-9278	23	29	not	not	PART
fbem-9278	23	30	proficient	proficient	ADJ
fbem-9278	23	31	in	in	ADP
fbem-9278	23	32	the	the	DET
fbem-9278	23	33	audit	audit	NOUN
fbem-9278	23	34	process	process	NOUN
fbem-9278	23	35	,	,	PUNCT
fbem-9278	23	36	it	it	PRON
fbem-9278	23	37	is	be	AUX
fbem-9278	23	38	likely	likely	ADJ
fbem-9278	23	39	that	that	SCONJ
fbem-9278	23	40	the	the	DET
fbem-9278	23	41	review	review	NOUN
fbem-9278	23	42	will	will	AUX
fbem-9278	23	43	be	be	AUX
fbem-9278	23	44	a	a	DET
fbem-9278	23	45	formality	formality	NOUN
fbem-9278	23	46	.	.	PUNCT
fbem-9278	24	1	in	in	ADP
fbem-9278	24	2	short	short	ADJ
fbem-9278	24	3	,	,	PUNCT
fbem-9278	24	4	the	the	DET
fbem-9278	24	5	deficiencies	deficiency	NOUN
fbem-9278	24	6	in	in	ADP
fbem-9278	24	7	the	the	DET
fbem-9278	24	8	personal	personal	ADJ
fbem-9278	24	9	professionalism	professionalism	NOUN
fbem-9278	24	10	of	of	ADP
fbem-9278	24	11	the	the	DET
fbem-9278	24	12	partners	partner	NOUN
fbem-9278	24	13	will	will	AUX
fbem-9278	24	14	have	have	VERB
fbem-9278	24	15	a	a	DET
fbem-9278	24	16	great	great	ADJ
fbem-9278	24	17	adverse	adverse	ADJ
fbem-9278	24	18	impact	impact	NOUN
fbem-9278	24	19	on	on	ADP
fbem-9278	24	20	the	the	DET
fbem-9278	24	21	internal	internal	ADJ
fbem-9278	24	22	control	control	NOUN
fbem-9278	24	23	within	within	ADP
fbem-9278	24	24	the	the	DET
fbem-9278	24	25	accounting	accounting	NOUN
fbem-9278	24	26	firm	firm	NOUN
fbem-9278	24	27	.	.	PUNCT
fbem-9278	25	1	2	2	X
fbem-9278	25	2	.	.	X
fbem-9278	25	3	case	case	NOUN
fbem-9278	25	4	review	review	PROPN
fbem-9278	25	5	*	*	PUNCT
fbem-9278	25	6	st	st	PROPN
fbem-9278	25	7	xinyi	xinyi	PROPN
fbem-9278	25	8	is	be	AUX
fbem-9278	25	9	the	the	DET
fbem-9278	25	10	first	first	ADJ
fbem-9278	25	11	listed	list	VERB
fbem-9278	25	12	company	company	NOUN
fbem-9278	25	13	customer	customer	NOUN
fbem-9278	25	14	of	of	ADP
fbem-9278	25	15	tangtang	tangtang	PROPN
fbem-9278	25	16	firm	firm	NOUN
fbem-9278	25	17	.	.	PUNCT
fbem-9278	26	1	before	before	SCONJ
fbem-9278	26	2	tangtang	tangtang	PROPN
fbem-9278	26	3	firm	firm	PROPN
fbem-9278	26	4	undertook	undertake	VERB
fbem-9278	26	5	this	this	DET
fbem-9278	26	6	audit	audit	NOUN
fbem-9278	26	7	business	business	NOUN
fbem-9278	26	8	,	,	PUNCT
fbem-9278	26	9	*	*	PROPN
fbem-9278	26	10	st	st	PROPN
fbem-9278	26	11	xinyi	xinyi	PROPN
fbem-9278	26	12	's	's	PART
fbem-9278	26	13	annual	annual	ADJ
fbem-9278	26	14	audit	audit	NOUN
fbem-9278	26	15	accounting	accounting	NOUN
fbem-9278	26	16	firm	firm	NOUN
fbem-9278	26	17	was	be	AUX
fbem-9278	26	18	sichuan	sichuan	PROPN
fbem-9278	26	19	cefc	cefc	PROPN
fbem-9278	26	20	,	,	PUNCT
fbem-9278	26	21	and	and	CCONJ
fbem-9278	26	22	because	because	SCONJ
fbem-9278	26	23	*	*	PROPN
fbem-9278	26	24	st	st	PROPN
fbem-9278	26	25	xinyi	xinyi	PROPN
fbem-9278	26	26	did	do	AUX
fbem-9278	26	27	not	not	PART
fbem-9278	26	28	pay	pay	VERB
fbem-9278	26	29	the	the	DET
fbem-9278	26	30	annual	annual	ADJ
fbem-9278	26	31	audit	audit	NOUN
fbem-9278	26	32	fee	fee	NOUN
fbem-9278	26	33	as	as	ADP
fbem-9278	26	34	agreed	agree	VERB
fbem-9278	26	35	,	,	PUNCT
fbem-9278	26	36	cefc	cefc	PROPN
fbem-9278	26	37	decided	decide	VERB
fbem-9278	26	38	not	not	PART
fbem-9278	26	39	to	to	PART
fbem-9278	26	40	sign	sign	VERB
fbem-9278	26	41	the	the	DET
fbem-9278	26	42	2019	2019	NUM
fbem-9278	26	43	annual	annual	ADJ
fbem-9278	26	44	report	report	NOUN
fbem-9278	26	45	audit	audit	NOUN
fbem-9278	26	46	project	project	NOUN
fbem-9278	26	47	.	.	PUNCT
fbem-9278	27	1	in	in	ADP
fbem-9278	27	2	march	march	PROPN
fbem-9278	27	3	2020	2020	NUM
fbem-9278	27	4	,	,	PUNCT
fbem-9278	27	5	*	*	PROPN
fbem-9278	27	6	st	st	PROPN
fbem-9278	27	7	xinyi	xinyi	PROPN
fbem-9278	27	8	announced	announce	VERB
fbem-9278	27	9	that	that	SCONJ
fbem-9278	27	10	tangtang	tangtang	PROPN
fbem-9278	27	11	firm	firm	NOUN
fbem-9278	27	12	became	become	VERB
fbem-9278	27	13	its	its	PRON
fbem-9278	27	14	new	new	ADJ
fbem-9278	27	15	annual	annual	ADJ
fbem-9278	27	16	audit	audit	NOUN
fbem-9278	27	17	accounting	accounting	NOUN
fbem-9278	27	18	firm	firm	NOUN
fbem-9278	27	19	.	.	PUNCT
fbem-9278	28	1	therefore	therefore	ADV
fbem-9278	28	2	,	,	PUNCT
fbem-9278	28	3	after	after	ADP
fbem-9278	28	4	the	the	DET
fbem-9278	28	5	double	double	ADJ
fbem-9278	28	6	filing	filing	NOUN
fbem-9278	28	7	,	,	PUNCT
fbem-9278	28	8	tangtang	tangtang	PROPN
fbem-9278	28	9	law	law	NOUN
fbem-9278	28	10	firm	firm	NOUN
fbem-9278	28	11	became	become	VERB
fbem-9278	28	12	the	the	DET
fbem-9278	28	13	first	first	ADJ
fbem-9278	28	14	small	small	ADJ
fbem-9278	28	15	and	and	CCONJ
fbem-9278	28	16	medium	medium	ADJ
fbem-9278	28	17	-	-	PUNCT
fbem-9278	28	18	sized	sized	ADJ
fbem-9278	28	19	accounting	accounting	NOUN
fbem-9278	28	20	firm	firm	NOUN
fbem-9278	28	21	in	in	ADP
fbem-9278	28	22	china	china	PROPN
fbem-9278	28	23	to	to	PART
fbem-9278	28	24	accept	accept	VERB
fbem-9278	28	25	the	the	DET
fbem-9278	28	26	audit	audit	NOUN
fbem-9278	28	27	business	business	NOUN
fbem-9278	28	28	of	of	ADP
fbem-9278	28	29	annual	annual	ADJ
fbem-9278	28	30	reports	report	NOUN
fbem-9278	28	31	of	of	ADP
fbem-9278	28	32	listed	list	VERB
fbem-9278	28	33	companies	company	NOUN
fbem-9278	28	34	.	.	PUNCT
fbem-9278	29	1	180	180	NUM
fbem-9278	29	2	2.1	2.1	NUM
fbem-9278	29	3	.	.	PUNCT
fbem-9278	30	1	a	a	DET
fbem-9278	30	2	brief	brief	ADJ
fbem-9278	30	3	description	description	NOUN
fbem-9278	30	4	of	of	ADP
fbem-9278	30	5	the	the	DET
fbem-9278	30	6	parties	party	NOUN
fbem-9278	30	7	involved	involve	VERB
fbem-9278	30	8	in	in	ADP
fbem-9278	30	9	the	the	DET
fbem-9278	30	10	case	case	NOUN
fbem-9278	30	11	2.1.1	2.1.1	NUM
fbem-9278	30	12	.	.	PUNCT
fbem-9278	31	1	*	*	PROPN
fbem-9278	31	2	st	st	PROPN
fbem-9278	31	3	xinyi	xinyi	PROPN
fbem-9278	31	4	*	*	PROPN
fbem-9278	31	5	st	st	PROPN
fbem-9278	31	6	xinyi	xinyi	PROPN
fbem-9278	31	7	's	's	PART
fbem-9278	31	8	original	original	ADJ
fbem-9278	31	9	chongqing	chongqing	NOUN
fbem-9278	31	10	siwei	siwei	NOUN
fbem-9278	31	11	porcelain	porcelain	PROPN
fbem-9278	31	12	industry	industry	PROPN
fbem-9278	31	13	co.	co.	PROPN
fbem-9278	31	14	,	,	PUNCT
fbem-9278	31	15	ltd	ltd	PROPN
fbem-9278	31	16	.	.	PROPN
fbem-9278	31	17	was	be	AUX
fbem-9278	31	18	originally	originally	ADV
fbem-9278	31	19	established	establish	VERB
fbem-9278	31	20	in	in	ADP
fbem-9278	31	21	chongqing	chongqe	VERB
fbem-9278	31	22	in	in	ADP
fbem-9278	31	23	1998	1998	NUM
fbem-9278	31	24	and	and	CCONJ
fbem-9278	31	25	listed	list	VERB
fbem-9278	31	26	the	the	DET
fbem-9278	31	27	following	following	ADJ
fbem-9278	31	28	year	year	NOUN
fbem-9278	31	29	.	.	PUNCT
fbem-9278	32	1	after	after	ADP
fbem-9278	32	2	its	its	PRON
fbem-9278	32	3	listing	listing	NOUN
fbem-9278	32	4	,	,	PUNCT
fbem-9278	32	5	the	the	DET
fbem-9278	32	6	company	company	NOUN
fbem-9278	32	7	's	's	PART
fbem-9278	32	8	operating	operating	NOUN
fbem-9278	32	9	conditions	condition	NOUN
fbem-9278	32	10	can	can	AUX
fbem-9278	32	11	be	be	AUX
fbem-9278	32	12	described	describe	VERB
fbem-9278	32	13	as	as	ADP
fbem-9278	32	14	full	full	ADJ
fbem-9278	32	15	of	of	ADP
fbem-9278	32	16	loopholes	loophole	NOUN
fbem-9278	32	17	,	,	PUNCT
fbem-9278	32	18	and	and	CCONJ
fbem-9278	32	19	it	it	PRON
fbem-9278	32	20	has	have	AUX
fbem-9278	32	21	been	be	AUX
fbem-9278	32	22	"	"	PUNCT
fbem-9278	32	23	wearing	wear	VERB
fbem-9278	32	24	stars	star	NOUN
fbem-9278	32	25	and	and	CCONJ
fbem-9278	32	26	hats	hat	NOUN
fbem-9278	32	27	"	"	PUNCT
fbem-9278	32	28	for	for	ADP
fbem-9278	32	29	several	several	ADJ
fbem-9278	32	30	years	year	NOUN
fbem-9278	32	31	.	.	PUNCT
fbem-9278	33	1	in	in	ADP
fbem-9278	33	2	2015	2015	NUM
fbem-9278	33	3	,	,	PUNCT
fbem-9278	33	4	after	after	ADP
fbem-9278	33	5	bankruptcy	bankruptcy	NOUN
fbem-9278	33	6	reorganization	reorganization	NOUN
fbem-9278	33	7	,	,	PUNCT
fbem-9278	33	8	the	the	DET
fbem-9278	33	9	company	company	NOUN
fbem-9278	33	10	formally	formally	ADV
fbem-9278	33	11	established	establish	VERB
fbem-9278	33	12	"	"	PUNCT
fbem-9278	33	13	xinjiang	xinjiang	PROPN
fbem-9278	33	14	yilu	yilu	PROPN
fbem-9278	33	15	wanyuan	wanyuan	PROPN
fbem-9278	33	16	business	business	PROPN
fbem-9278	33	17	holding	holding	PROPN
fbem-9278	33	18	co.	co.	PROPN
fbem-9278	33	19	,	,	PUNCT
fbem-9278	33	20	ltd	ltd	PROPN
fbem-9278	33	21	.	.	PUNCT
fbem-9278	33	22	"	"	PUNCT
fbem-9278	33	23	in	in	ADP
fbem-9278	33	24	xinjiang	xinjiang	PROPN
fbem-9278	33	25	.	.	PUNCT
fbem-9278	34	1	2.1.2	2.1.2	X
fbem-9278	34	2	.	.	PUNCT
fbem-9278	34	3	shenzhen	shenzhen	PROPN
fbem-9278	34	4	tangtang	tangtang	PROPN
fbem-9278	34	5	accounting	accounting	PROPN
fbem-9278	34	6	firm	firm	NOUN
fbem-9278	34	7	shenzhen	shenzhen	PROPN
fbem-9278	34	8	tangtang	tangtang	PROPN
fbem-9278	34	9	accounting	accounting	PROPN
fbem-9278	34	10	firm	firm	NOUN
fbem-9278	34	11	(	(	PUNCT
fbem-9278	34	12	hereinafter	hereinafter	NOUN
fbem-9278	34	13	referred	refer	VERB
fbem-9278	34	14	to	to	ADP
fbem-9278	34	15	as	as	ADP
fbem-9278	34	16	"	"	PUNCT
fbem-9278	34	17	tangtang	tangtang	NOUN
fbem-9278	34	18	firm	firm	NOUN
fbem-9278	34	19	"	"	PUNCT
fbem-9278	34	20	)	)	PUNCT
fbem-9278	34	21	is	be	AUX
fbem-9278	34	22	an	an	DET
fbem-9278	34	23	accounting	accounting	NOUN
fbem-9278	34	24	firm	firm	NOUN
fbem-9278	34	25	established	establish	VERB
fbem-9278	34	26	by	by	ADP
fbem-9278	34	27	wu	wu	PROPN
fbem-9278	34	28	yutang	yutang	PROPN
fbem-9278	34	29	in	in	ADP
fbem-9278	34	30	shenzhen	shenzhen	PROPN
fbem-9278	34	31	in	in	ADP
fbem-9278	34	32	december	december	PROPN
fbem-9278	34	33	2004	2004	NUM
fbem-9278	34	34	.	.	PUNCT
fbem-9278	35	1	after	after	ADP
fbem-9278	35	2	the	the	DET
fbem-9278	35	3	implementation	implementation	NOUN
fbem-9278	35	4	of	of	ADP
fbem-9278	35	5	the	the	DET
fbem-9278	35	6	new	new	ADJ
fbem-9278	35	7	securities	security	NOUN
fbem-9278	35	8	law	law	NOUN
fbem-9278	35	9	,	,	PUNCT
fbem-9278	35	10	tangtang	tangtang	PROPN
fbem-9278	35	11	law	law	NOUN
fbem-9278	35	12	became	become	VERB
fbem-9278	35	13	the	the	DET
fbem-9278	35	14	first	first	ADJ
fbem-9278	35	15	batch	batch	NOUN
fbem-9278	35	16	of	of	ADP
fbem-9278	35	17	accounting	accounting	NOUN
fbem-9278	35	18	firms	firm	NOUN
fbem-9278	35	19	to	to	PART
fbem-9278	35	20	enter	enter	VERB
fbem-9278	35	21	the	the	DET
fbem-9278	35	22	securities	security	NOUN
fbem-9278	35	23	service	service	NOUN
fbem-9278	35	24	industry	industry	NOUN
fbem-9278	35	25	through	through	ADP
fbem-9278	35	26	the	the	DET
fbem-9278	35	27	dual	dual	ADJ
fbem-9278	35	28	filing	filing	NOUN
fbem-9278	35	29	system	system	NOUN
fbem-9278	35	30	.	.	PUNCT
fbem-9278	36	1	from	from	ADP
fbem-9278	36	2	2019	2019	NUM
fbem-9278	36	3	to	to	ADP
fbem-9278	36	4	2021	2021	NUM
fbem-9278	36	5	,	,	PUNCT
fbem-9278	36	6	the	the	DET
fbem-9278	36	7	scale	scale	NOUN
fbem-9278	36	8	of	of	ADP
fbem-9278	36	9	audit	audit	NOUN
fbem-9278	36	10	business	business	NOUN
fbem-9278	36	11	is	be	AUX
fbem-9278	36	12	shown	show	VERB
fbem-9278	36	13	in	in	ADP
fbem-9278	36	14	the	the	DET
fbem-9278	36	15	following	follow	VERB
fbem-9278	36	16	table	table	NOUN
fbem-9278	36	17	:	:	PUNCT
fbem-9278	36	18	table	table	NOUN
fbem-9278	36	19	1	1	NUM
fbem-9278	36	20	.	.	PUNCT
fbem-9278	36	21	scale	scale	NOUN
fbem-9278	36	22	of	of	ADP
fbem-9278	36	23	audited	audit	VERB
fbem-9278	36	24	operations	operation	NOUN
fbem-9278	36	25	basic	basic	ADJ
fbem-9278	36	26	information	information	NOUN
fbem-9278	36	27	fy2019	fy2019	PROPN
fbem-9278	36	28	fy2020	fy2020	PROPN
fbem-9278	36	29	fy2021	fy2021	PROPN
fbem-9278	36	30	audit	audit	NOUN
fbem-9278	36	31	business	business	NOUN
fbem-9278	36	32	income	income	NOUN
fbem-9278	36	33	(	(	PUNCT
fbem-9278	36	34	million	million	NUM
fbem-9278	36	35	yuan	yuan	NOUN
fbem-9278	36	36	)	)	PUNCT
fbem-9278	36	37	35.77	35.77	NUM
fbem-9278	36	38	497.61	497.61	NUM
fbem-9278	36	39	609.69	609.69	NUM
fbem-9278	36	40	certified	certify	VERB
fbem-9278	36	41	public	public	ADJ
fbem-9278	36	42	accountant	accountant	NOUN
fbem-9278	36	43	(	(	PUNCT
fbem-9278	36	44	number	number	NOUN
fbem-9278	36	45	)	)	PUNCT
fbem-9278	36	46	9	9	NUM
fbem-9278	36	47	11	11	NUM
fbem-9278	36	48	9	9	NUM
fbem-9278	36	49	source	source	NOUN
fbem-9278	36	50	:	:	PUNCT
fbem-9278	36	51	tangtang	tangtang	PROPN
fbem-9278	36	52	firm	firm	ADJ
fbem-9278	36	53	official	official	ADJ
fbem-9278	36	54	website	website	NOUN
fbem-9278	36	55	http://www.ttcpa.cn/	http://www.ttcpa.cn/	NUM
fbem-9278	36	56	it	it	PRON
fbem-9278	36	57	can	can	AUX
fbem-9278	36	58	be	be	AUX
fbem-9278	36	59	seen	see	VERB
fbem-9278	36	60	from	from	ADP
fbem-9278	36	61	table	table	NOUN
fbem-9278	36	62	1	1	NUM
fbem-9278	36	63	that	that	SCONJ
fbem-9278	36	64	the	the	DET
fbem-9278	36	65	audit	audit	NOUN
fbem-9278	36	66	business	business	NOUN
fbem-9278	36	67	income	income	NOUN
fbem-9278	36	68	of	of	ADP
fbem-9278	36	69	the	the	DET
fbem-9278	36	70	hall	hall	NOUN
fbem-9278	36	71	firm	firm	NOUN
fbem-9278	36	72	in	in	ADP
fbem-9278	36	73	three	three	NUM
fbem-9278	36	74	years	year	NOUN
fbem-9278	36	75	is	be	AUX
fbem-9278	36	76	far	far	ADV
fbem-9278	36	77	less	less	ADJ
fbem-9278	36	78	than	than	ADP
fbem-9278	36	79	10	10	NUM
fbem-9278	36	80	million	million	NUM
fbem-9278	36	81	yuan	yuan	NOUN
fbem-9278	36	82	,	,	PUNCT
fbem-9278	36	83	and	and	CCONJ
fbem-9278	36	84	the	the	DET
fbem-9278	36	85	number	number	NOUN
fbem-9278	36	86	of	of	ADP
fbem-9278	36	87	certified	certify	VERB
fbem-9278	36	88	public	public	ADJ
fbem-9278	36	89	accountants	accountant	NOUN
fbem-9278	36	90	is	be	AUX
fbem-9278	36	91	obviously	obviously	ADV
fbem-9278	36	92	less	less	ADJ
fbem-9278	36	93	than	than	ADP
fbem-9278	36	94	50	50	NUM
fbem-9278	36	95	,	,	PUNCT
fbem-9278	36	96	so	so	CCONJ
fbem-9278	36	97	according	accord	VERB
fbem-9278	36	98	to	to	ADP
fbem-9278	36	99	the	the	DET
fbem-9278	36	100	division	division	NOUN
fbem-9278	36	101	standard	standard	NOUN
fbem-9278	36	102	of	of	ADP
fbem-9278	36	103	the	the	DET
fbem-9278	36	104	size	size	NOUN
fbem-9278	36	105	of	of	ADP
fbem-9278	36	106	the	the	DET
fbem-9278	36	107	firm	firm	NOUN
fbem-9278	36	108	,	,	PUNCT
fbem-9278	36	109	the	the	DET
fbem-9278	36	110	hall	hall	NOUN
fbem-9278	36	111	firm	firm	NOUN
fbem-9278	36	112	belongs	belong	VERB
fbem-9278	36	113	to	to	ADP
fbem-9278	36	114	small	small	ADJ
fbem-9278	36	115	and	and	CCONJ
fbem-9278	36	116	medium	medium	ADJ
fbem-9278	36	117	-	-	PUNCT
fbem-9278	36	118	sized	sized	ADJ
fbem-9278	36	119	accounting	accounting	NOUN
fbem-9278	36	120	firms	firm	NOUN
fbem-9278	36	121	.	.	PUNCT
fbem-9278	37	1	2.2	2.2	NUM
fbem-9278	37	2	.	.	PUNCT
fbem-9278	38	1	fraudulent	fraudulent	ADJ
fbem-9278	38	2	means	mean	NOUN
fbem-9278	38	3	according	accord	VERB
fbem-9278	38	4	to	to	ADP
fbem-9278	38	5	the	the	DET
fbem-9278	38	6	investigation	investigation	NOUN
fbem-9278	38	7	of	of	ADP
fbem-9278	38	8	the	the	DET
fbem-9278	38	9	china	china	PROPN
fbem-9278	38	10	securities	securities	PROPN
fbem-9278	38	11	regulatory	regulatory	PROPN
fbem-9278	38	12	commission	commission	PROPN
fbem-9278	38	13	,	,	PUNCT
fbem-9278	38	14	*	*	PROPN
fbem-9278	38	15	st	st	PROPN
fbem-9278	38	16	xinyi	xinyi	PROPN
fbem-9278	38	17	's	's	PART
fbem-9278	38	18	inflated	inflated	ADJ
fbem-9278	38	19	operating	operating	NOUN
fbem-9278	38	20	income	income	NOUN
fbem-9278	38	21	in	in	ADP
fbem-9278	38	22	2018	2018	NUM
fbem-9278	38	23	-	-	SYM
fbem-9278	38	24	2019	2019	NUM
fbem-9278	38	25	is	be	AUX
fbem-9278	38	26	shown	show	VERB
fbem-9278	38	27	in	in	ADP
fbem-9278	38	28	table	table	NOUN
fbem-9278	38	29	2	2	NUM
fbem-9278	38	30	,	,	PUNCT
fbem-9278	38	31	and	and	CCONJ
fbem-9278	38	32	after	after	ADP
fbem-9278	38	33	adjustment	adjustment	NOUN
fbem-9278	38	34	and	and	CCONJ
fbem-9278	38	35	recovery	recovery	NOUN
fbem-9278	38	36	,	,	PUNCT
fbem-9278	38	37	its	its	PRON
fbem-9278	38	38	operating	operate	VERB
fbem-9278	38	39	income	income	NOUN
fbem-9278	38	40	in	in	ADP
fbem-9278	38	41	2018	2018	NUM
fbem-9278	38	42	and	and	CCONJ
fbem-9278	38	43	2019	2019	NUM
fbem-9278	38	44	was	be	AUX
fbem-9278	38	45	less	less	ADJ
fbem-9278	38	46	than	than	ADP
fbem-9278	38	47	10	10	NUM
fbem-9278	38	48	million	million	NUM
fbem-9278	38	49	yuan	yuan	NOUN
fbem-9278	38	50	,	,	PUNCT
fbem-9278	38	51	and	and	CCONJ
fbem-9278	38	52	even	even	ADV
fbem-9278	38	53	the	the	DET
fbem-9278	38	54	profit	profit	NOUN
fbem-9278	38	55	in	in	ADP
fbem-9278	38	56	2019	2019	NUM
fbem-9278	38	57	was	be	AUX
fbem-9278	38	58	negative	negative	ADJ
fbem-9278	38	59	.	.	PUNCT
fbem-9278	39	1	table	table	NOUN
fbem-9278	39	2	2	2	NUM
fbem-9278	39	3	.	.	X
fbem-9278	40	1	*	*	PROPN
fbem-9278	40	2	st	st	PROPN
fbem-9278	40	3	xinyi	xinyi	PROPN
fbem-9278	40	4	inflated	inflate	VERB
fbem-9278	40	5	revenue	revenue	NOUN
fbem-9278	40	6	and	and	CCONJ
fbem-9278	40	7	proportion	proportion	NOUN
fbem-9278	40	8	in	in	ADP
fbem-9278	40	9	2018	2018	NUM
fbem-9278	40	10	-	-	SYM
fbem-9278	40	11	2019	2019	NUM
fbem-9278	40	12	fy2018	fy2018	NOUN
fbem-9278	40	13	fy2019	fy2019	NOUN
fbem-9278	40	14	inflated	inflate	VERB
fbem-9278	40	15	operating	operating	NOUN
fbem-9278	40	16	income	income	NOUN
fbem-9278	40	17	(	(	PUNCT
fbem-9278	40	18	million	million	NUM
fbem-9278	40	19	yuan	yuan	NOUN
fbem-9278	40	20	)	)	PUNCT
fbem-9278	40	21	1,338.54	1,338.54	NUM
fbem-9278	40	22	572.36	572.36	NUM
fbem-9278	40	23	inflated	inflate	VERB
fbem-9278	40	24	revenue	revenue	NOUN
fbem-9278	40	25	accounts	account	NOUN
fbem-9278	40	26	for	for	ADP
fbem-9278	40	27	operating	operating	NOUN
fbem-9278	40	28	income	income	NOUN
fbem-9278	40	29	disclosed	disclose	VERB
fbem-9278	40	30	for	for	ADP
fbem-9278	40	31	the	the	DET
fbem-9278	40	32	year	year	NOUN
fbem-9278	40	33	100	100	NUM
fbem-9278	40	34	%	%	NOUN
fbem-9278	40	35	55.13	55.13	NUM
fbem-9278	40	36	%	%	NOUN
fbem-9278	40	37	source	source	NOUN
fbem-9278	40	38	:	:	PUNCT
fbem-9278	40	39	juchao	juchao	ADJ
fbem-9278	40	40	information	information	NOUN
fbem-9278	40	41	network	network	NOUN
fbem-9278	40	42	http://www.csrc.gov.cn/csrc/c101928/c2314047/content.sht	http://www.csrc.gov.cn/csrc/c101928/c2314047/content.sht	ADV
fbem-9278	40	43	ml	ml	PROPN
fbem-9278	40	44	*	*	PROPN
fbem-9278	40	45	st	st	PROPN
fbem-9278	40	46	xinyi	xinyi	PROPN
fbem-9278	40	47	inflated	inflate	VERB
fbem-9278	40	48	revenue	revenue	NOUN
fbem-9278	40	49	by	by	ADP
fbem-9278	40	50	:	:	PUNCT
fbem-9278	40	51	1	1	X
fbem-9278	40	52	.	.	X
fbem-9278	40	53	inflating	inflate	VERB
fbem-9278	40	54	the	the	DET
fbem-9278	40	55	non	non	ADJ
fbem-9278	40	56	-	-	ADJ
fbem-9278	40	57	operating	operating	ADJ
fbem-9278	40	58	income	income	NOUN
fbem-9278	40	59	of	of	ADP
fbem-9278	40	60	factoring	factoring	NOUN
fbem-9278	40	61	business	business	NOUN
fbem-9278	40	62	.	.	PUNCT
fbem-9278	41	1	in	in	ADP
fbem-9278	41	2	2019	2019	NUM
fbem-9278	41	3	,	,	PUNCT
fbem-9278	41	4	yangyun	yangyun	VERB
fbem-9278	41	5	technology	technology	NOUN
fbem-9278	41	6	,	,	PUNCT
fbem-9278	41	7	a	a	DET
fbem-9278	41	8	subsidiary	subsidiary	NOUN
fbem-9278	41	9	of	of	ADP
fbem-9278	41	10	*	*	PROPN
fbem-9278	41	11	st	st	PROPN
fbem-9278	41	12	xinyi	xinyi	PROPN
fbem-9278	41	13	,	,	PUNCT
fbem-9278	41	14	signed	sign	VERB
fbem-9278	41	15	a	a	DET
fbem-9278	41	16	factoring	factoring	NOUN
fbem-9278	41	17	contract	contract	NOUN
fbem-9278	41	18	with	with	ADP
fbem-9278	41	19	a	a	DET
fbem-9278	41	20	company	company	NOUN
fbem-9278	41	21	in	in	ADP
fbem-9278	41	22	shenzhen	shenzhen	PROPN
fbem-9278	41	23	,	,	PUNCT
fbem-9278	41	24	telford	telford	PROPN
fbem-9278	41	25	factoring	factoring	PROPN
fbem-9278	41	26	,	,	PUNCT
fbem-9278	41	27	stipulating	stipulate	VERB
fbem-9278	41	28	that	that	SCONJ
fbem-9278	41	29	a	a	DET
fbem-9278	41	30	debt	debt	NOUN
fbem-9278	41	31	worth	worth	ADJ
fbem-9278	41	32	238	238	NUM
fbem-9278	41	33	million	million	NUM
fbem-9278	41	34	yuan	yuan	NOUN
fbem-9278	41	35	of	of	ADP
fbem-9278	41	36	*	*	PROPN
fbem-9278	41	37	st	st	PROPN
fbem-9278	41	38	xinyi	xinyi	PROPN
fbem-9278	41	39	would	would	AUX
fbem-9278	41	40	be	be	AUX
fbem-9278	41	41	transferred	transfer	VERB
fbem-9278	41	42	to	to	ADP
fbem-9278	41	43	telf	telf	NOUN
fbem-9278	41	44	factoring	factoring	NOUN
fbem-9278	41	45	,	,	PUNCT
fbem-9278	41	46	and	and	CCONJ
fbem-9278	41	47	then	then	ADV
fbem-9278	41	48	defu	defu	PROPN
fbem-9278	41	49	factoring	factoring	NOUN
fbem-9278	41	50	would	would	AUX
fbem-9278	41	51	pay	pay	VERB
fbem-9278	41	52	76	76	NUM
fbem-9278	41	53	million	million	NUM
fbem-9278	41	54	yuan	yuan	NOUN
fbem-9278	41	55	to	to	PART
fbem-9278	41	56	yangyun	yangyun	VERB
fbem-9278	41	57	technology	technology	NOUN
fbem-9278	41	58	within	within	ADP
fbem-9278	41	59	a	a	DET
fbem-9278	41	60	one	one	NUM
fbem-9278	41	61	-	-	PUNCT
fbem-9278	41	62	month	month	NOUN
fbem-9278	41	63	period	period	NOUN
fbem-9278	41	64	,	,	PUNCT
fbem-9278	41	65	and	and	CCONJ
fbem-9278	41	66	the	the	DET
fbem-9278	41	67	remaining	remain	VERB
fbem-9278	41	68	amount	amount	NOUN
fbem-9278	41	69	would	would	AUX
fbem-9278	41	70	be	be	AUX
fbem-9278	41	71	paid	pay	VERB
fbem-9278	41	72	within	within	ADP
fbem-9278	41	73	one	one	NUM
fbem-9278	41	74	year	year	NOUN
fbem-9278	41	75	.	.	PUNCT
fbem-9278	42	1	however	however	ADV
fbem-9278	42	2	,	,	PUNCT
fbem-9278	42	3	in	in	ADP
fbem-9278	42	4	practice	practice	NOUN
fbem-9278	42	5	,	,	PUNCT
fbem-9278	42	6	telf	telf	PRON
fbem-9278	42	7	factoring	factoring	NOUN
fbem-9278	42	8	assumes	assume	VERB
fbem-9278	42	9	the	the	DET
fbem-9278	42	10	actual	actual	ADJ
fbem-9278	42	11	payment	payment	NOUN
fbem-9278	42	12	obligation	obligation	NOUN
fbem-9278	42	13	in	in	ADP
fbem-9278	42	14	a	a	DET
fbem-9278	42	15	few	few	ADJ
fbem-9278	42	16	steps	step	NOUN
fbem-9278	42	17	and	and	CCONJ
fbem-9278	42	18	is	be	AUX
fbem-9278	42	19	not	not	PART
fbem-9278	42	20	responsible	responsible	ADJ
fbem-9278	42	21	for	for	ADP
fbem-9278	42	22	debt	debt	NOUN
fbem-9278	42	23	collection	collection	NOUN
fbem-9278	42	24	.	.	PUNCT
fbem-9278	43	1	the	the	DET
fbem-9278	43	2	first	first	ADJ
fbem-9278	43	3	factoring	factoring	NOUN
fbem-9278	43	4	fund	fund	NOUN
fbem-9278	43	5	was	be	AUX
fbem-9278	43	6	4	4	NUM
fbem-9278	43	7	million	million	NUM
fbem-9278	43	8	yuan	yuan	NOUN
fbem-9278	43	9	from	from	ADP
fbem-9278	43	10	heike	heike	PROPN
fbem-9278	43	11	hanma	hanma	PROPN
fbem-9278	43	12	,	,	PUNCT
fbem-9278	43	13	which	which	PRON
fbem-9278	43	14	was	be	AUX
fbem-9278	43	15	paid	pay	VERB
fbem-9278	43	16	to	to	PART
fbem-9278	43	17	parkson	parkson	VERB
fbem-9278	43	18	yiwei	yiwei	NOUN
fbem-9278	43	19	75.903	75.903	NUM
fbem-9278	43	20	million	million	NUM
fbem-9278	43	21	yuan	yuan	NOUN
fbem-9278	43	22	in	in	ADP
fbem-9278	43	23	27	27	NUM
fbem-9278	43	24	transfers	transfer	NOUN
fbem-9278	43	25	,	,	PUNCT
fbem-9278	43	26	and	and	CCONJ
fbem-9278	43	27	then	then	ADV
fbem-9278	43	28	the	the	DET
fbem-9278	43	29	latter	latter	ADJ
fbem-9278	43	30	paid	pay	VERB
fbem-9278	43	31	75.901	75.901	NUM
fbem-9278	43	32	million	million	NUM
fbem-9278	43	33	yuan	yuan	NOUN
fbem-9278	43	34	to	to	ADP
fbem-9278	43	35	amee	amee	PROPN
fbem-9278	43	36	dayi	dayi	PROPN
fbem-9278	43	37	through	through	ADP
fbem-9278	43	38	28	28	NUM
fbem-9278	43	39	transaction	transaction	NOUN
fbem-9278	43	40	processes	process	NOUN
fbem-9278	43	41	,	,	PUNCT
fbem-9278	43	42	and	and	CCONJ
fbem-9278	43	43	then	then	ADV
fbem-9278	43	44	amee	amee	PROPN
fbem-9278	43	45	dayi	dayi	PROPN
fbem-9278	43	46	transferred	transfer	VERB
fbem-9278	43	47	75.9	75.9	NUM
fbem-9278	43	48	million	million	NUM
fbem-9278	43	49	yuan	yuan	NOUN
fbem-9278	43	50	to	to	PART
fbem-9278	43	51	hengbo	hengbo	VERB
fbem-9278	43	52	jinsheng	jinsheng	PROPN
fbem-9278	43	53	in	in	ADP
fbem-9278	43	54	28	28	NUM
fbem-9278	43	55	transfers	transfer	NOUN
fbem-9278	43	56	,	,	PUNCT
fbem-9278	43	57	and	and	CCONJ
fbem-9278	43	58	hengbo	hengbo	PROPN
fbem-9278	43	59	jinsheng	jinsheng	PROPN
fbem-9278	43	60	paid	pay	VERB
fbem-9278	43	61	the	the	DET
fbem-9278	43	62	funds	fund	NOUN
fbem-9278	43	63	to	to	ADP
fbem-9278	43	64	heike	heike	PROPN
fbem-9278	43	65	hanma	hanma	PROPN
fbem-9278	43	66	.	.	PUNCT
fbem-9278	44	1	in	in	ADP
fbem-9278	44	2	this	this	DET
fbem-9278	44	3	capital	capital	NOUN
fbem-9278	44	4	cycle	cycle	NOUN
fbem-9278	44	5	,	,	PUNCT
fbem-9278	44	6	ameday	ameday	NOUN
fbem-9278	44	7	is	be	AUX
fbem-9278	44	8	a	a	DET
fbem-9278	44	9	90	90	NUM
fbem-9278	44	10	%	%	NOUN
fbem-9278	44	11	subsidiary	subsidiary	NOUN
fbem-9278	44	12	of	of	ADP
fbem-9278	44	13	*	*	PROPN
fbem-9278	44	14	st	st	PROPN
fbem-9278	44	15	xinyi	xinyi	PROPN
fbem-9278	44	16	holdings	holdings	PROPN
fbem-9278	44	17	,	,	PUNCT
fbem-9278	44	18	and	and	CCONJ
fbem-9278	44	19	amaida	amaida	PROPN
fbem-9278	44	20	owns	own	VERB
fbem-9278	44	21	10	10	NUM
fbem-9278	44	22	%	%	NOUN
fbem-9278	44	23	of	of	ADP
fbem-9278	44	24	the	the	DET
fbem-9278	44	25	equity	equity	NOUN
fbem-9278	44	26	of	of	ADP
fbem-9278	44	27	hengbo	hengbo	PROPN
fbem-9278	44	28	jinsheng	jinsheng	PROPN
fbem-9278	44	29	,	,	PUNCT
fbem-9278	44	30	and	and	CCONJ
fbem-9278	44	31	the	the	DET
fbem-9278	44	32	other	other	ADJ
fbem-9278	44	33	90	90	NUM
fbem-9278	44	34	%	%	NOUN
fbem-9278	44	35	of	of	ADP
fbem-9278	44	36	the	the	DET
fbem-9278	44	37	equity	equity	NOUN
fbem-9278	44	38	is	be	AUX
fbem-9278	44	39	owned	own	VERB
fbem-9278	44	40	by	by	ADP
fbem-9278	44	41	hengbo	hengbo	NOUN
fbem-9278	44	42	technology	technology	NOUN
fbem-9278	44	43	,	,	PUNCT
fbem-9278	44	44	and	and	CCONJ
fbem-9278	44	45	heike	heike	PROPN
fbem-9278	44	46	hanma	hanma	PROPN
fbem-9278	44	47	is	be	AUX
fbem-9278	44	48	a	a	DET
fbem-9278	44	49	wholly	wholly	ADV
fbem-9278	44	50	-	-	PUNCT
fbem-9278	44	51	owned	own	VERB
fbem-9278	44	52	subsidiary	subsidiary	NOUN
fbem-9278	44	53	of	of	ADP
fbem-9278	44	54	hengbo	hengbo	PROPN
fbem-9278	44	55	technology	technology	NOUN
fbem-9278	44	56	.	.	PUNCT
fbem-9278	45	1	in	in	ADP
fbem-9278	45	2	fact	fact	NOUN
fbem-9278	45	3	,	,	PUNCT
fbem-9278	45	4	*	*	PROPN
fbem-9278	45	5	st	st	PROPN
fbem-9278	45	6	xinyi	xinyi	PROPN
fbem-9278	45	7	did	do	AUX
fbem-9278	45	8	not	not	PART
fbem-9278	45	9	receive	receive	VERB
fbem-9278	45	10	any	any	DET
fbem-9278	45	11	factoring	factoring	NOUN
fbem-9278	45	12	funds	fund	NOUN
fbem-9278	45	13	,	,	PUNCT
fbem-9278	45	14	but	but	CCONJ
fbem-9278	45	15	it	it	PRON
fbem-9278	45	16	recognized	recognize	VERB
fbem-9278	45	17	the	the	DET
fbem-9278	45	18	75.9	75.9	NUM
fbem-9278	45	19	million	million	NUM
fbem-9278	45	20	yuan	yuan	NOUN
fbem-9278	45	21	received	receive	VERB
fbem-9278	45	22	by	by	ADP
fbem-9278	45	23	aimee	aimee	PROPN
fbem-9278	45	24	as	as	ADP
fbem-9278	45	25	non	non	ADJ
fbem-9278	45	26	-	-	ADJ
fbem-9278	45	27	operating	operating	ADJ
fbem-9278	45	28	income	income	NOUN
fbem-9278	45	29	of	of	ADP
fbem-9278	45	30	factoring	factoring	NOUN
fbem-9278	45	31	business	business	NOUN
fbem-9278	45	32	,	,	PUNCT
fbem-9278	45	33	thereby	thereby	ADV
fbem-9278	45	34	inflating	inflate	VERB
fbem-9278	45	35	the	the	DET
fbem-9278	45	36	non	non	ADJ
fbem-9278	45	37	-	-	ADJ
fbem-9278	45	38	operating	operating	ADJ
fbem-9278	45	39	income	income	NOUN
fbem-9278	45	40	and	and	CCONJ
fbem-9278	45	41	profit	profit	NOUN
fbem-9278	45	42	of	of	ADP
fbem-9278	45	43	75.9	75.9	NUM
fbem-9278	45	44	million	million	NUM
fbem-9278	45	45	yuan	yuan	NOUN
fbem-9278	45	46	in	in	ADP
fbem-9278	45	47	2019	2019	NUM
fbem-9278	45	48	.	.	PUNCT
fbem-9278	46	1	2	2	NUM
fbem-9278	46	2	.	.	NUM
fbem-9278	46	3	inflated	inflate	VERB
fbem-9278	46	4	business	business	NOUN
fbem-9278	46	5	income	income	NOUN
fbem-9278	46	6	.	.	PUNCT
fbem-9278	47	1	in	in	ADP
fbem-9278	47	2	2018	2018	NUM
fbem-9278	47	3	,	,	PUNCT
fbem-9278	47	4	yiyuan	yiyuan	NOUN
fbem-9278	47	5	huijin	huijin	NOUN
fbem-9278	47	6	,	,	PUNCT
fbem-9278	47	7	a	a	DET
fbem-9278	47	8	wholly	wholly	ADV
fbem-9278	47	9	-	-	PUNCT
fbem-9278	47	10	owned	own	VERB
fbem-9278	47	11	subsidiary	subsidiary	NOUN
fbem-9278	47	12	of	of	ADP
fbem-9278	47	13	*	*	PROPN
fbem-9278	47	14	st	st	PROPN
fbem-9278	47	15	xinyi	xinyi	PROPN
fbem-9278	47	16	,	,	PUNCT
fbem-9278	47	17	signed	sign	VERB
fbem-9278	47	18	order	order	NOUN
fbem-9278	47	19	contracts	contract	NOUN
fbem-9278	47	20	with	with	ADP
fbem-9278	47	21	ashin	ashin	PROPN
fbem-9278	47	22	trading	trading	PROPN
fbem-9278	47	23	and	and	CCONJ
fbem-9278	47	24	sibei	sibei	VERB
fbem-9278	47	25	investment	investment	NOUN
fbem-9278	47	26	,	,	PUNCT
fbem-9278	47	27	respectively	respectively	ADV
fbem-9278	47	28	,	,	PUNCT
fbem-9278	47	29	and	and	CCONJ
fbem-9278	47	30	yiyuan	yiyuan	PROPN
fbem-9278	47	31	huijin	huijin	NOUN
fbem-9278	47	32	purchased	purchase	VERB
fbem-9278	47	33	iron	iron	NOUN
fbem-9278	47	34	ore	ore	NOUN
fbem-9278	47	35	concentrate	concentrate	NOUN
fbem-9278	47	36	from	from	ADP
fbem-9278	47	37	northwest	northwest	ADJ
fbem-9278	47	38	investment	investment	NOUN
fbem-9278	47	39	and	and	CCONJ
fbem-9278	47	40	then	then	ADV
fbem-9278	47	41	sold	sell	VERB
fbem-9278	47	42	it	it	PRON
fbem-9278	47	43	to	to	ADP
fbem-9278	47	44	ashin	ashin	PROPN
fbem-9278	47	45	trading	trading	NOUN
fbem-9278	47	46	.	.	PUNCT
fbem-9278	48	1	he	he	PRON
fbem-9278	48	2	mou	mou	PROPN
fbem-9278	48	3	,	,	PUNCT
fbem-9278	48	4	the	the	DET
fbem-9278	48	5	actual	actual	ADJ
fbem-9278	48	6	controller	controller	NOUN
fbem-9278	48	7	of	of	ADP
fbem-9278	48	8	ashin	ashin	PROPN
fbem-9278	48	9	commerce	commerce	PROPN
fbem-9278	48	10	and	and	CCONJ
fbem-9278	48	11	trade	trade	NOUN
fbem-9278	48	12	,	,	PUNCT
fbem-9278	48	13	who	who	PRON
fbem-9278	48	14	is	be	AUX
fbem-9278	48	15	also	also	ADV
fbem-9278	48	16	a	a	DET
fbem-9278	48	17	shareholder	shareholder	NOUN
fbem-9278	48	18	of	of	ADP
fbem-9278	48	19	sibei	sibei	NOUN
fbem-9278	48	20	investment	investment	NOUN
fbem-9278	48	21	,	,	PUNCT
fbem-9278	48	22	is	be	AUX
fbem-9278	48	23	actually	actually	ADV
fbem-9278	48	24	friends	friend	NOUN
fbem-9278	48	25	with	with	ADP
fbem-9278	48	26	huang	huang	PROPN
fbem-9278	48	27	wei	wei	PROPN
fbem-9278	48	28	,	,	PUNCT
fbem-9278	48	29	the	the	DET
fbem-9278	48	30	actual	actual	ADJ
fbem-9278	48	31	controller	controller	NOUN
fbem-9278	48	32	of	of	ADP
fbem-9278	48	33	*	*	PROPN
fbem-9278	48	34	st	st	PROPN
fbem-9278	48	35	xinyi	xinyi	PROPN
fbem-9278	48	36	,	,	PUNCT
fbem-9278	48	37	and	and	CCONJ
fbem-9278	48	38	yiyuan	yiyuan	PROPN
fbem-9278	48	39	huijin	huijin	NOUN
fbem-9278	48	40	does	do	AUX
fbem-9278	48	41	not	not	PART
fbem-9278	48	42	bear	bear	VERB
fbem-9278	48	43	the	the	DET
fbem-9278	48	44	relevant	relevant	ADJ
fbem-9278	48	45	risks	risk	NOUN
fbem-9278	48	46	and	and	CCONJ
fbem-9278	48	47	benefits	benefit	NOUN
fbem-9278	48	48	in	in	ADP
fbem-9278	48	49	this	this	DET
fbem-9278	48	50	sales	sale	NOUN
fbem-9278	48	51	chain	chain	NOUN
fbem-9278	48	52	,	,	PUNCT
fbem-9278	48	53	nor	nor	CCONJ
fbem-9278	48	54	does	do	AUX
fbem-9278	48	55	it	it	PRON
fbem-9278	48	56	obtain	obtain	VERB
fbem-9278	48	57	control	control	NOUN
fbem-9278	48	58	of	of	ADP
fbem-9278	48	59	the	the	DET
fbem-9278	48	60	goods	good	NOUN
fbem-9278	48	61	,	,	PUNCT
fbem-9278	48	62	and	and	CCONJ
fbem-9278	48	63	the	the	DET
fbem-9278	48	64	relevant	relevant	ADJ
fbem-9278	48	65	economic	economic	ADJ
fbem-9278	48	66	benefits	benefit	NOUN
fbem-9278	48	67	do	do	AUX
fbem-9278	48	68	not	not	PART
fbem-9278	48	69	actually	actually	ADV
fbem-9278	48	70	flow	flow	VERB
fbem-9278	48	71	into	into	ADP
fbem-9278	48	72	yiyuan	yiyuan	PROPN
fbem-9278	48	73	huijin	huijin	NOUN
fbem-9278	48	74	,	,	PUNCT
fbem-9278	48	75	so	so	SCONJ
fbem-9278	48	76	this	this	DET
fbem-9278	48	77	business	business	NOUN
fbem-9278	48	78	does	do	AUX
fbem-9278	48	79	not	not	PART
fbem-9278	48	80	meet	meet	VERB
fbem-9278	48	81	the	the	DET
fbem-9278	48	82	conditions	condition	NOUN
fbem-9278	48	83	for	for	ADP
fbem-9278	48	84	revenue	revenue	NOUN
fbem-9278	48	85	recognition	recognition	NOUN
fbem-9278	48	86	.	.	PUNCT
fbem-9278	49	1	however	however	ADV
fbem-9278	49	2	,	,	PUNCT
fbem-9278	49	3	*	*	PROPN
fbem-9278	49	4	st	st	PROPN
fbem-9278	49	5	xinyi	xinyi	PROPN
fbem-9278	49	6	caused	cause	VERB
fbem-9278	49	7	inflated	inflated	ADJ
fbem-9278	49	8	operating	operating	NOUN
fbem-9278	49	9	income	income	NOUN
fbem-9278	49	10	of	of	ADP
fbem-9278	49	11	13.3854	13.3854	NUM
fbem-9278	49	12	million	million	NUM
fbem-9278	49	13	yuan	yuan	NOUN
fbem-9278	49	14	and	and	CCONJ
fbem-9278	49	15	2.1266	2.1266	NUM
fbem-9278	49	16	million	million	NUM
fbem-9278	49	17	yuan	yuan	NOUN
fbem-9278	49	18	in	in	ADP
fbem-9278	49	19	2018	2018	NUM
fbem-9278	49	20	and	and	CCONJ
fbem-9278	49	21	2019	2019	NUM
fbem-9278	49	22	respectively	respectively	ADV
fbem-9278	49	23	through	through	ADP
fbem-9278	49	24	these	these	DET
fbem-9278	49	25	two	two	NUM
fbem-9278	49	26	businesses	business	NOUN
fbem-9278	49	27	.	.	PUNCT
fbem-9278	50	1	3	3	X
fbem-9278	50	2	.	.	NUM
fbem-9278	50	3	inflated	inflate	VERB
fbem-9278	50	4	property	property	NOUN
fbem-9278	50	5	fee	fee	NOUN
fbem-9278	50	6	income	income	NOUN
fbem-9278	50	7	.	.	PUNCT
fbem-9278	51	1	in	in	ADP
fbem-9278	51	2	november	november	PROPN
fbem-9278	51	3	2019	2019	NUM
fbem-9278	51	4	,	,	PUNCT
fbem-9278	51	5	han	han	PROPN
fbem-9278	51	6	zhenyuan	zhenyuan	PROPN
fbem-9278	51	7	,	,	PUNCT
fbem-9278	51	8	a	a	DET
fbem-9278	51	9	subsidiary	subsidiary	NOUN
fbem-9278	51	10	of	of	ADP
fbem-9278	51	11	*	*	PROPN
fbem-9278	51	12	st	st	PROPN
fbem-9278	51	13	xinyi	xinyi	PROPN
fbem-9278	51	14	,	,	PUNCT
fbem-9278	51	15	entrusted	entrust	VERB
fbem-9278	51	16	the	the	DET
fbem-9278	51	17	property	property	NOUN
fbem-9278	51	18	management	management	NOUN
fbem-9278	51	19	of	of	ADP
fbem-9278	51	20	its	its	PRON
fbem-9278	51	21	kashgar	kashgar	ADJ
fbem-9278	51	22	open	open	ADJ
fbem-9278	51	23	source	source	NOUN
fbem-9278	51	24	market	market	NOUN
fbem-9278	51	25	to	to	ADP
fbem-9278	51	26	*	*	PROPN
fbem-9278	51	27	st	st	PROPN
fbem-9278	51	28	xinyi	xinyi	PROPN
fbem-9278	51	29	's	's	PART
fbem-9278	51	30	grandson	grandson	PROPN
fbem-9278	51	31	company	company	PROPN
fbem-9278	51	32	dingshengyuan	dingshengyuan	PROPN
fbem-9278	51	33	,	,	PUNCT
fbem-9278	51	34	who	who	PRON
fbem-9278	51	35	was	be	AUX
fbem-9278	51	36	responsible	responsible	ADJ
fbem-9278	51	37	for	for	ADP
fbem-9278	51	38	collecting	collect	VERB
fbem-9278	51	39	property	property	NOUN
fbem-9278	51	40	fees	fee	NOUN
fbem-9278	51	41	.	.	PUNCT
fbem-9278	52	1	the	the	DET
fbem-9278	52	2	following	following	ADJ
fbem-9278	52	3	month	month	NOUN
fbem-9278	52	4	,	,	PUNCT
fbem-9278	52	5	prosperity	prosperity	NOUN
fbem-9278	52	6	yuan	yuan	NOUN
fbem-9278	52	7	and	and	CCONJ
fbem-9278	52	8	hongtengda	hongtengda	NOUN
fbem-9278	52	9	agreed	agree	VERB
fbem-9278	52	10	that	that	SCONJ
fbem-9278	52	11	hongtengda	hongtengda	NOUN
fbem-9278	52	12	would	would	AUX
fbem-9278	52	13	carry	carry	VERB
fbem-9278	52	14	out	out	ADP
fbem-9278	52	15	the	the	DET
fbem-9278	52	16	above	above	ADV
fbem-9278	52	17	-	-	PUNCT
fbem-9278	52	18	mentioned	mention	VERB
fbem-9278	52	19	property	property	NOUN
fbem-9278	52	20	services	service	NOUN
fbem-9278	52	21	,	,	PUNCT
fbem-9278	52	22	and	and	CCONJ
fbem-9278	52	23	the	the	DET
fbem-9278	52	24	fees	fee	NOUN
fbem-9278	52	25	would	would	AUX
fbem-9278	52	26	be	be	AUX
fbem-9278	52	27	collected	collect	VERB
fbem-9278	52	28	by	by	ADP
fbem-9278	52	29	hongtengda	hongtengda	NOUN
fbem-9278	52	30	and	and	CCONJ
fbem-9278	52	31	owned	own	VERB
fbem-9278	52	32	by	by	ADP
fbem-9278	52	33	hongtengda	hongtengda	NOUN
fbem-9278	52	34	.	.	PUNCT
fbem-9278	53	1	the	the	DET
fbem-9278	53	2	property	property	NOUN
fbem-9278	53	3	management	management	NOUN
fbem-9278	53	4	services	service	NOUN
fbem-9278	53	5	of	of	ADP
fbem-9278	53	6	the	the	DET
fbem-9278	53	7	open	open	ADJ
fbem-9278	53	8	source	source	NOUN
fbem-9278	53	9	market	market	NOUN
fbem-9278	53	10	in	in	ADP
fbem-9278	53	11	2019	2019	NUM
fbem-9278	53	12	are	be	AUX
fbem-9278	53	13	actually	actually	ADV
fbem-9278	53	14	provided	provide	VERB
fbem-9278	53	15	by	by	ADP
fbem-9278	53	16	hongtengda	hongtengda	NOUN
fbem-9278	53	17	,	,	PUNCT
fbem-9278	53	18	so	so	ADV
fbem-9278	53	19	the	the	DET
fbem-9278	53	20	corresponding	correspond	VERB
fbem-9278	53	21	revenue	revenue	NOUN
fbem-9278	53	22	and	and	CCONJ
fbem-9278	53	23	costs	cost	NOUN
fbem-9278	53	24	should	should	AUX
fbem-9278	53	25	also	also	ADV
fbem-9278	53	26	be	be	AUX
fbem-9278	53	27	recognized	recognize	VERB
fbem-9278	53	28	by	by	ADP
fbem-9278	53	29	it	it	PRON
fbem-9278	53	30	.	.	PUNCT
fbem-9278	54	1	as	as	ADP
fbem-9278	54	2	of	of	ADP
fbem-9278	54	3	the	the	DET
fbem-9278	54	4	date	date	NOUN
fbem-9278	54	5	of	of	ADP
fbem-9278	54	6	the	the	DET
fbem-9278	54	7	2019	2019	NUM
fbem-9278	54	8	report	report	NOUN
fbem-9278	54	9	,	,	PUNCT
fbem-9278	54	10	hongtengda	hongtengda	NOUN
fbem-9278	54	11	has	have	AUX
fbem-9278	54	12	not	not	PART
fbem-9278	54	13	transferred	transfer	VERB
fbem-9278	54	14	the	the	DET
fbem-9278	54	15	property	property	NOUN
fbem-9278	54	16	fee	fee	NOUN
fbem-9278	54	17	to	to	ADP
fbem-9278	54	18	dingshengyuan	dingshengyuan	PROPN
fbem-9278	54	19	,	,	PUNCT
fbem-9278	54	20	and	and	CCONJ
fbem-9278	54	21	dingshengyuan	dingshengyuan	PROPN
fbem-9278	54	22	itself	itself	PRON
fbem-9278	54	23	has	have	AUX
fbem-9278	54	24	not	not	PART
fbem-9278	54	25	provided	provide	VERB
fbem-9278	54	26	property	property	NOUN
fbem-9278	54	27	management	management	NOUN
fbem-9278	54	28	services	service	NOUN
fbem-9278	54	29	,	,	PUNCT
fbem-9278	54	30	has	have	AUX
fbem-9278	54	31	not	not	PART
fbem-9278	54	32	recognized	recognize	VERB
fbem-9278	54	33	costs	cost	NOUN
fbem-9278	54	34	,	,	PUNCT
fbem-9278	54	35	and	and	CCONJ
fbem-9278	54	36	has	have	AUX
fbem-9278	54	37	not	not	PART
fbem-9278	54	38	received	receive	VERB
fbem-9278	54	39	relevant	relevant	ADJ
fbem-9278	54	40	cash	cash	NOUN
fbem-9278	54	41	inflows	inflow	NOUN
fbem-9278	54	42	.	.	PUNCT
fbem-9278	55	1	therefore	therefore	ADV
fbem-9278	55	2	,	,	PUNCT
fbem-9278	55	3	it	it	PRON
fbem-9278	55	4	should	should	AUX
fbem-9278	55	5	not	not	PART
fbem-9278	55	6	recognize	recognize	VERB
fbem-9278	55	7	the	the	DET
fbem-9278	55	8	operating	operate	VERB
fbem-9278	55	9	income	income	NOUN
fbem-9278	55	10	of	of	ADP
fbem-9278	55	11	2.297	2.297	NUM
fbem-9278	55	12	million	million	NUM
fbem-9278	55	13	yuan	yuan	NOUN
fbem-9278	55	14	in	in	ADP
fbem-9278	55	15	2019	2019	NUM
fbem-9278	55	16	,	,	PUNCT
fbem-9278	55	17	which	which	PRON
fbem-9278	55	18	caused	cause	VERB
fbem-9278	55	19	its	its	PRON
fbem-9278	55	20	inflated	inflated	ADJ
fbem-9278	55	21	operating	operating	NOUN
fbem-9278	55	22	income	income	NOUN
fbem-9278	55	23	and	and	CCONJ
fbem-9278	55	24	profit	profit	NOUN
fbem-9278	55	25	of	of	ADP
fbem-9278	55	26	2.297	2.297	NUM
fbem-9278	55	27	million	million	NUM
fbem-9278	55	28	yuan	yuan	NOUN
fbem-9278	55	29	in	in	ADP
fbem-9278	55	30	2019	2019	NUM
fbem-9278	55	31	.	.	PUNCT
fbem-9278	56	1	4	4	X
fbem-9278	56	2	.	.	NUM
fbem-9278	56	3	inflated	inflate	VERB
fbem-9278	56	4	rent	rent	NOUN
fbem-9278	56	5	offset	offset	NOUN
fbem-9278	56	6	income	income	NOUN
fbem-9278	56	7	.	.	PUNCT
fbem-9278	57	1	*	*	PUNCT
fbem-9278	57	2	st	st	PROPN
fbem-9278	57	3	xinyi	xinyi	PROPN
fbem-9278	57	4	,	,	PUNCT
fbem-9278	57	5	han	han	PROPN
fbem-9278	57	6	zhenyuan	zhenyuan	PROPN
fbem-9278	57	7	and	and	CCONJ
fbem-9278	57	8	their	their	PRON
fbem-9278	57	9	creditor	creditor	NOUN
fbem-9278	57	10	hongsheng	hongsheng	NOUN
fbem-9278	57	11	real	real	ADJ
fbem-9278	57	12	estate	estate	NOUN
fbem-9278	57	13	signed	sign	VERB
fbem-9278	57	14	a	a	DET
fbem-9278	57	15	"	"	PUNCT
fbem-9278	57	16	rent	rent	NOUN
fbem-9278	57	17	offset	offset	NOUN
fbem-9278	57	18	agreement	agreement	NOUN
fbem-9278	57	19	"	"	PUNCT
fbem-9278	57	20	,	,	PUNCT
fbem-9278	57	21	agreeing	agree	VERB
fbem-9278	57	22	to	to	PART
fbem-9278	57	23	lease	lease	VERB
fbem-9278	57	24	one	one	NUM
fbem-9278	57	25	of	of	ADP
fbem-9278	57	26	han	han	PROPN
fbem-9278	57	27	zhenyuan	zhenyuan	PROPN
fbem-9278	57	28	's	's	PART
fbem-9278	57	29	properties	property	NOUN
fbem-9278	57	30	to	to	ADP
fbem-9278	57	31	hongsheng	hongsheng	NOUN
fbem-9278	57	32	real	real	ADJ
fbem-9278	57	33	estate	estate	NOUN
fbem-9278	57	34	to	to	PART
fbem-9278	57	35	settle	settle	VERB
fbem-9278	57	36	the	the	DET
fbem-9278	57	37	arrears	arrear	NOUN
fbem-9278	57	38	of	of	ADP
fbem-9278	57	39	*	*	PROPN
fbem-9278	57	40	st	st	PROPN
fbem-9278	57	41	xinyi	xinyi	PROPN
fbem-9278	57	42	.	.	PUNCT
fbem-9278	58	1	the	the	DET
fbem-9278	58	2	lease	lease	NOUN
fbem-9278	58	3	term	term	NOUN
fbem-9278	58	4	is	be	AUX
fbem-9278	58	5	one	one	NUM
fbem-9278	58	6	year	year	NOUN
fbem-9278	58	7	in	in	ADP
fbem-9278	58	8	2019	2019	NUM
fbem-9278	58	9	,	,	PUNCT
fbem-9278	58	10	the	the	DET
fbem-9278	58	11	annual	annual	ADJ
fbem-9278	58	12	rent	rent	NOUN
fbem-9278	58	13	is	be	AUX
fbem-9278	58	14	1.365	1.365	NUM
fbem-9278	58	15	million	million	NUM
fbem-9278	58	16	yuan	yuan	NOUN
fbem-9278	58	17	,	,	PUNCT
fbem-9278	58	18	and	and	CCONJ
fbem-9278	58	19	han	han	PROPN
fbem-9278	58	20	zhenyuan	zhenyuan	PROPN
fbem-9278	58	21	issued	issue	VERB
fbem-9278	58	22	the	the	DET
fbem-9278	58	23	opening	opening	NOUN
fbem-9278	58	24	lease	lease	NOUN
fbem-9278	58	25	invoice	invoice	NOUN
fbem-9278	58	26	to	to	ADP
fbem-9278	58	27	hongsheng	hongsheng	NOUN
fbem-9278	58	28	real	real	ADJ
fbem-9278	58	29	estate	estate	NOUN
fbem-9278	58	30	on	on	ADP
fbem-9278	58	31	december	december	PROPN
fbem-9278	58	32	31	31	NUM
fbem-9278	58	33	,	,	PUNCT
fbem-9278	58	34	181	181	NUM
fbem-9278	58	35	2019	2019	NUM
fbem-9278	58	36	.	.	PUNCT
fbem-9278	59	1	however	however	ADV
fbem-9278	59	2	,	,	PUNCT
fbem-9278	59	3	after	after	ADP
fbem-9278	59	4	investigation	investigation	NOUN
fbem-9278	59	5	,	,	PUNCT
fbem-9278	59	6	the	the	DET
fbem-9278	59	7	csrc	csrc	NOUN
fbem-9278	59	8	found	find	VERB
fbem-9278	59	9	that	that	SCONJ
fbem-9278	59	10	the	the	DET
fbem-9278	59	11	agreement	agreement	NOUN
fbem-9278	59	12	did	do	AUX
fbem-9278	59	13	not	not	PART
fbem-9278	59	14	exist	exist	VERB
fbem-9278	59	15	in	in	ADP
fbem-9278	59	16	2019	2019	NUM
fbem-9278	59	17	,	,	PUNCT
fbem-9278	59	18	it	it	PRON
fbem-9278	59	19	was	be	AUX
fbem-9278	59	20	signed	sign	VERB
fbem-9278	59	21	backwards	backwards	ADV
fbem-9278	59	22	during	during	ADP
fbem-9278	59	23	the	the	DET
fbem-9278	59	24	2020	2020	NUM
fbem-9278	59	25	audit	audit	NOUN
fbem-9278	59	26	period	period	NOUN
fbem-9278	59	27	,	,	PUNCT
fbem-9278	59	28	and	and	CCONJ
fbem-9278	59	29	the	the	DET
fbem-9278	59	30	content	content	NOUN
fbem-9278	59	31	of	of	ADP
fbem-9278	59	32	the	the	DET
fbem-9278	59	33	agreement	agreement	NOUN
fbem-9278	59	34	was	be	AUX
fbem-9278	59	35	not	not	PART
fbem-9278	59	36	actually	actually	ADV
fbem-9278	59	37	performed	perform	VERB
fbem-9278	59	38	.	.	PUNCT
fbem-9278	60	1	the	the	DET
fbem-9278	60	2	rental	rental	ADJ
fbem-9278	60	3	right	right	NOUN
fbem-9278	60	4	and	and	CCONJ
fbem-9278	60	5	use	use	VERB
fbem-9278	60	6	right	right	NOUN
fbem-9278	60	7	of	of	ADP
fbem-9278	60	8	the	the	DET
fbem-9278	60	9	relevant	relevant	ADJ
fbem-9278	60	10	property	property	NOUN
fbem-9278	60	11	are	be	AUX
fbem-9278	60	12	still	still	ADV
fbem-9278	60	13	in	in	ADP
fbem-9278	60	14	han	han	PROPN
fbem-9278	60	15	zhenyuan	zhenyuan	PROPN
fbem-9278	60	16	's	's	PART
fbem-9278	60	17	name	name	NOUN
fbem-9278	60	18	,	,	PUNCT
fbem-9278	60	19	so	so	CCONJ
fbem-9278	60	20	the	the	DET
fbem-9278	60	21	recognition	recognition	NOUN
fbem-9278	60	22	of	of	ADP
fbem-9278	60	23	the	the	DET
fbem-9278	60	24	above	above	ADJ
fbem-9278	60	25	income	income	NOUN
fbem-9278	60	26	is	be	AUX
fbem-9278	60	27	not	not	PART
fbem-9278	60	28	eligible	eligible	ADJ
fbem-9278	60	29	and	and	CCONJ
fbem-9278	60	30	led	lead	VERB
fbem-9278	60	31	to	to	ADP
fbem-9278	60	32	an	an	DET
fbem-9278	60	33	inflated	inflated	ADJ
fbem-9278	60	34	operating	operating	NOUN
fbem-9278	60	35	income	income	NOUN
fbem-9278	60	36	and	and	CCONJ
fbem-9278	60	37	profit	profit	NOUN
fbem-9278	60	38	of	of	ADP
fbem-9278	60	39	1.3	1.3	NUM
fbem-9278	60	40	million	million	NUM
fbem-9278	60	41	yuan	yuan	NOUN
fbem-9278	60	42	in	in	ADP
fbem-9278	60	43	2019	2019	NUM
fbem-9278	60	44	.	.	PUNCT
fbem-9278	61	1	2.3	2.3	NUM
fbem-9278	61	2	.	.	PUNCT
fbem-9278	62	1	punishment	punishment	NOUN
fbem-9278	62	2	results	result	NOUN
fbem-9278	62	3	for	for	ADP
fbem-9278	62	4	the	the	DET
fbem-9278	62	5	above	above	ADJ
fbem-9278	62	6	fraudulent	fraudulent	ADJ
fbem-9278	62	7	acts	act	NOUN
fbem-9278	62	8	and	and	CCONJ
fbem-9278	62	9	the	the	DET
fbem-9278	62	10	failure	failure	NOUN
fbem-9278	62	11	of	of	ADP
fbem-9278	62	12	the	the	DET
fbem-9278	62	13	audit	audit	NOUN
fbem-9278	62	14	,	,	PUNCT
fbem-9278	62	15	the	the	DET
fbem-9278	62	16	administrative	administrative	ADJ
fbem-9278	62	17	penalties	penalty	NOUN
fbem-9278	62	18	given	give	VERB
fbem-9278	62	19	by	by	ADP
fbem-9278	62	20	the	the	DET
fbem-9278	62	21	csrc	csrc	NOUN
fbem-9278	62	22	are	be	AUX
fbem-9278	62	23	as	as	SCONJ
fbem-9278	62	24	follows	follow	VERB
fbem-9278	62	25	:	:	PUNCT
fbem-9278	62	26	table	table	NOUN
fbem-9278	62	27	3	3	NUM
fbem-9278	62	28	.	.	X
fbem-9278	62	29	penalty	penalty	NOUN
fbem-9278	62	30	results	result	NOUN
fbem-9278	62	31	of	of	ADP
fbem-9278	62	32	the	the	DET
fbem-9278	62	33	csrc	csrc	NOUN
fbem-9278	62	34	object	object	VERB
fbem-9278	62	35	punish	punish	NOUN
fbem-9278	62	36	*	*	PROPN
fbem-9278	62	37	st	st	PROPN
fbem-9278	62	38	xinyi	xinyi	PROPN
fbem-9278	62	39	warning	warning	PROPN
fbem-9278	62	40	,	,	PUNCT
fbem-9278	63	1	8	8	NUM
fbem-9278	63	2	million	million	NUM
fbem-9278	63	3	fine	fine	ADJ
fbem-9278	63	4	huang	huang	PROPN
fbem-9278	63	5	wei	wei	PROPN
fbem-9278	63	6	warning	warning	PROPN
fbem-9278	63	7	,	,	PUNCT
fbem-9278	63	8	12	12	NUM
fbem-9278	63	9	million	million	NUM
fbem-9278	63	10	fine	fine	ADJ
fbem-9278	63	11	,	,	PUNCT
fbem-9278	63	12	lifetime	lifetime	NOUN
fbem-9278	63	13	market	market	NOUN
fbem-9278	63	14	ban	ban	NOUN
fbem-9278	63	15	li	li	PROPN
fbem-9278	63	16	yong	yong	PROPN
fbem-9278	63	17	warning	warning	PROPN
fbem-9278	63	18	,	,	PUNCT
fbem-9278	63	19	3	3	NUM
fbem-9278	63	20	million	million	NUM
fbem-9278	63	21	fine	fine	ADJ
fbem-9278	63	22	,	,	PUNCT
fbem-9278	63	23	lifetime	lifetime	NOUN
fbem-9278	63	24	market	market	NOUN
fbem-9278	63	25	ban	ban	NOUN
fbem-9278	63	26	tangtang	tangtang	PROPN
fbem-9278	63	27	firm	firm	NOUN
fbem-9278	63	28	confiscated	confiscate	VERB
fbem-9278	63	29	1.97	1.97	NUM
fbem-9278	63	30	million	million	NUM
fbem-9278	63	31	yuan	yuan	NOUN
fbem-9278	63	32	of	of	ADP
fbem-9278	63	33	business	business	NOUN
fbem-9278	63	34	income	income	NOUN
fbem-9278	63	35	,	,	PUNCT
fbem-9278	63	36	imposed	impose	VERB
fbem-9278	63	37	a	a	DET
fbem-9278	63	38	fine	fine	NOUN
fbem-9278	63	39	of	of	ADP
fbem-9278	63	40	11.82	11.82	NUM
fbem-9278	63	41	million	million	NUM
fbem-9278	63	42	yuan	yuan	NOUN
fbem-9278	63	43	,	,	PUNCT
fbem-9278	63	44	suspended	suspend	VERB
fbem-9278	63	45	and	and	CCONJ
fbem-9278	63	46	securities	security	NOUN
fbem-9278	63	47	service	service	NOUN
fbem-9278	63	48	business	business	NOUN
fbem-9278	63	49	for	for	ADP
fbem-9278	63	50	one	one	NUM
fbem-9278	63	51	year	year	NOUN
fbem-9278	63	52	wu	wu	PROPN
fbem-9278	63	53	yutang	yutang	PROPN
fbem-9278	63	54	warning	warning	PROPN
fbem-9278	63	55	,	,	PUNCT
fbem-9278	63	56	1	1	NUM
fbem-9278	63	57	million	million	NUM
fbem-9278	63	58	fine	fine	ADJ
fbem-9278	63	59	,	,	PUNCT
fbem-9278	63	60	10	10	NUM
fbem-9278	63	61	-	-	PUNCT
fbem-9278	63	62	year	year	NOUN
fbem-9278	63	63	market	market	NOUN
fbem-9278	63	64	ban	ban	NOUN
fbem-9278	63	65	liu	liu	PROPN
fbem-9278	63	66	runbin	runbin	PROPN
fbem-9278	63	67	warning	warning	NOUN
fbem-9278	63	68	,	,	PUNCT
fbem-9278	63	69	500,000	500,000	NUM
fbem-9278	63	70	fine	fine	ADJ
fbem-9278	63	71	,	,	PUNCT
fbem-9278	63	72	5	5	NUM
fbem-9278	63	73	-	-	PUNCT
fbem-9278	63	74	year	year	NOUN
fbem-9278	63	75	market	market	NOUN
fbem-9278	63	76	ban	ban	NOUN
fbem-9278	63	77	liu	liu	PROPN
fbem-9278	63	78	yaohui	yaohui	PROPN
fbem-9278	63	79	warning	warning	NOUN
fbem-9278	63	80	,	,	PUNCT
fbem-9278	63	81	300,000	300,000	NUM
fbem-9278	63	82	fine	fine	ADJ
fbem-9278	63	83	,	,	PUNCT
fbem-9278	63	84	3	3	NUM
fbem-9278	63	85	-	-	PUNCT
fbem-9278	63	86	year	year	NOUN
fbem-9278	63	87	market	market	NOUN
fbem-9278	63	88	ban	ban	NOUN
fbem-9278	63	89	source	source	NOUN
fbem-9278	63	90	:	:	PUNCT
fbem-9278	63	91	china	china	PROPN
fbem-9278	63	92	securities	securities	PROPN
fbem-9278	63	93	regulatory	regulatory	ADJ
fbem-9278	63	94	commission	commission	NOUN
fbem-9278	63	95	http://www.csrc.gov.cn/guestweb4/s	http://www.csrc.gov.cn/guestweb4/s	PROPN
fbem-9278	63	96	3	3	X
fbem-9278	63	97	.	.	PUNCT
fbem-9278	64	1	the	the	DET
fbem-9278	64	2	performance	performance	NOUN
fbem-9278	64	3	and	and	CCONJ
fbem-9278	64	4	reasons	reason	NOUN
fbem-9278	64	5	for	for	ADP
fbem-9278	64	6	the	the	DET
fbem-9278	64	7	audit	audit	NOUN
fbem-9278	64	8	failure	failure	NOUN
fbem-9278	64	9	3.1	3.1	NUM
fbem-9278	64	10	.	.	PUNCT
fbem-9278	65	1	performance	performance	NOUN
fbem-9278	65	2	of	of	ADP
fbem-9278	65	3	audit	audit	NOUN
fbem-9278	65	4	failures	failure	VERB
fbem-9278	65	5	3.1.1	3.1.1	NUM
fbem-9278	65	6	.	.	PUNCT
fbem-9278	66	1	failure	failure	NOUN
fbem-9278	66	2	to	to	PART
fbem-9278	66	3	conduct	conduct	VERB
fbem-9278	66	4	due	due	ADJ
fbem-9278	66	5	diligence	diligence	NOUN
fbem-9278	66	6	audits	audits	NOUN
fbem-9278	66	7	of	of	ADP
fbem-9278	66	8	revenuerelated	revenuerelate	VERB
fbem-9278	66	9	items	item	NOUN
fbem-9278	66	10	the	the	DET
fbem-9278	66	11	above	above	ADV
fbem-9278	66	12	-	-	PUNCT
fbem-9278	66	13	mentioned	mention	VERB
fbem-9278	66	14	fraudulent	fraudulent	ADJ
fbem-9278	66	15	acts	act	NOUN
fbem-9278	66	16	of	of	ADP
fbem-9278	66	17	inflated	inflated	ADJ
fbem-9278	66	18	income	income	NOUN
fbem-9278	66	19	were	be	AUX
fbem-9278	66	20	not	not	PART
fbem-9278	66	21	dutifully	dutifully	ADV
fbem-9278	66	22	audited	audit	VERB
fbem-9278	66	23	by	by	ADP
fbem-9278	66	24	the	the	DET
fbem-9278	66	25	law	law	NOUN
fbem-9278	66	26	firm	firm	NOUN
fbem-9278	66	27	.	.	PUNCT
fbem-9278	67	1	first	first	ADV
fbem-9278	67	2	of	of	ADP
fbem-9278	67	3	all	all	PRON
fbem-9278	67	4	,	,	PUNCT
fbem-9278	67	5	with	with	ADP
fbem-9278	67	6	regard	regard	NOUN
fbem-9278	67	7	to	to	ADP
fbem-9278	67	8	the	the	DET
fbem-9278	67	9	inflated	inflated	ADJ
fbem-9278	67	10	factoring	factoring	NOUN
fbem-9278	67	11	income	income	NOUN
fbem-9278	67	12	,	,	PUNCT
fbem-9278	67	13	the	the	DET
fbem-9278	67	14	court	court	NOUN
fbem-9278	67	15	firm	firm	NOUN
fbem-9278	67	16	questioned	question	VERB
fbem-9278	67	17	the	the	DET
fbem-9278	67	18	direct	direct	ADJ
fbem-9278	67	19	audit	audit	NOUN
fbem-9278	67	20	evidence	evidence	NOUN
fbem-9278	67	21	obtained	obtain	VERB
fbem-9278	67	22	by	by	ADP
fbem-9278	67	23	the	the	DET
fbem-9278	67	24	auditor	auditor	NOUN
fbem-9278	67	25	,	,	PUNCT
fbem-9278	67	26	but	but	CCONJ
fbem-9278	67	27	the	the	DET
fbem-9278	67	28	certified	certified	ADJ
fbem-9278	67	29	public	public	ADJ
fbem-9278	67	30	accountant	accountant	NOUN
fbem-9278	67	31	did	do	AUX
fbem-9278	67	32	not	not	PART
fbem-9278	67	33	doubt	doubt	VERB
fbem-9278	67	34	the	the	DET
fbem-9278	67	35	indirect	indirect	ADJ
fbem-9278	67	36	evidence	evidence	NOUN
fbem-9278	67	37	of	of	ADP
fbem-9278	67	38	correspondence	correspondence	NOUN
fbem-9278	67	39	obtained	obtain	VERB
fbem-9278	67	40	by	by	ADP
fbem-9278	67	41	the	the	DET
fbem-9278	67	42	certified	certified	ADJ
fbem-9278	67	43	public	public	ADJ
fbem-9278	67	44	accountant	accountant	NOUN
fbem-9278	67	45	and	and	CCONJ
fbem-9278	67	46	did	do	AUX
fbem-9278	67	47	not	not	PART
fbem-9278	67	48	further	far	ADV
fbem-9278	67	49	verify	verify	VERB
fbem-9278	67	50	the	the	DET
fbem-9278	67	51	authenticity	authenticity	NOUN
fbem-9278	67	52	of	of	ADP
fbem-9278	67	53	the	the	DET
fbem-9278	67	54	factoring	factoring	NOUN
fbem-9278	67	55	income	income	NOUN
fbem-9278	67	56	.	.	PUNCT
fbem-9278	68	1	secondly	secondly	ADV
fbem-9278	68	2	,	,	PUNCT
fbem-9278	68	3	for	for	ADP
fbem-9278	68	4	the	the	DET
fbem-9278	68	5	inflated	inflated	ADJ
fbem-9278	68	6	trade	trade	NOUN
fbem-9278	68	7	income	income	NOUN
fbem-9278	68	8	,	,	PUNCT
fbem-9278	68	9	after	after	ADP
fbem-9278	68	10	the	the	DET
fbem-9278	68	11	first	first	ADJ
fbem-9278	68	12	audit	audit	NOUN
fbem-9278	68	13	,	,	PUNCT
fbem-9278	68	14	the	the	DET
fbem-9278	68	15	firm	firm	NOUN
fbem-9278	68	16	believed	believe	VERB
fbem-9278	68	17	that	that	SCONJ
fbem-9278	68	18	there	there	PRON
fbem-9278	68	19	was	be	VERB
fbem-9278	68	20	a	a	DET
fbem-9278	68	21	material	material	NOUN
fbem-9278	68	22	anomaly	anomaly	NOUN
fbem-9278	68	23	,	,	PUNCT
fbem-9278	68	24	but	but	CCONJ
fbem-9278	68	25	in	in	ADP
fbem-9278	68	26	the	the	DET
fbem-9278	68	27	case	case	NOUN
fbem-9278	68	28	of	of	ADP
fbem-9278	68	29	the	the	DET
fbem-9278	68	30	risk	risk	NOUN
fbem-9278	68	31	of	of	ADP
fbem-9278	68	32	material	material	NOUN
fbem-9278	68	33	misstatement	misstatement	NOUN
fbem-9278	68	34	,	,	PUNCT
fbem-9278	68	35	the	the	DET
fbem-9278	68	36	firm	firm	NOUN
fbem-9278	68	37	did	do	AUX
fbem-9278	68	38	not	not	PART
fbem-9278	68	39	obtain	obtain	VERB
fbem-9278	68	40	additional	additional	ADJ
fbem-9278	68	41	audit	audit	NOUN
fbem-9278	68	42	evidence	evidence	NOUN
fbem-9278	68	43	for	for	ADP
fbem-9278	68	44	the	the	DET
fbem-9278	68	45	implementation	implementation	NOUN
fbem-9278	68	46	procedures	procedure	NOUN
fbem-9278	68	47	.	.	PUNCT
fbem-9278	69	1	finally	finally	ADV
fbem-9278	69	2	,	,	PUNCT
fbem-9278	69	3	with	with	ADP
fbem-9278	69	4	regard	regard	NOUN
fbem-9278	69	5	to	to	ADP
fbem-9278	69	6	the	the	DET
fbem-9278	69	7	inflated	inflated	ADJ
fbem-9278	69	8	property	property	NOUN
fbem-9278	69	9	fee	fee	NOUN
fbem-9278	69	10	income	income	NOUN
fbem-9278	69	11	,	,	PUNCT
fbem-9278	69	12	the	the	DET
fbem-9278	69	13	certified	certify	VERB
fbem-9278	69	14	public	public	ADJ
fbem-9278	69	15	accountant	accountant	NOUN
fbem-9278	69	16	who	who	PRON
fbem-9278	69	17	had	have	AUX
fbem-9278	69	18	intended	intend	VERB
fbem-9278	69	19	to	to	PART
fbem-9278	69	20	sign	sign	VERB
fbem-9278	69	21	the	the	DET
fbem-9278	69	22	property	property	NOUN
fbem-9278	69	23	fee	fee	NOUN
fbem-9278	69	24	contract	contract	NOUN
fbem-9278	69	25	believed	believe	VERB
fbem-9278	69	26	that	that	SCONJ
fbem-9278	69	27	the	the	DET
fbem-9278	69	28	property	property	NOUN
fbem-9278	69	29	fee	fee	NOUN
fbem-9278	69	30	contract	contract	NOUN
fbem-9278	69	31	was	be	AUX
fbem-9278	69	32	a	a	DET
fbem-9278	69	33	financial	financial	ADJ
fbem-9278	69	34	fraud	fraud	NOUN
fbem-9278	69	35	and	and	CCONJ
fbem-9278	69	36	could	could	AUX
fbem-9278	69	37	not	not	PART
fbem-9278	69	38	be	be	AUX
fbem-9278	69	39	recognized	recognize	VERB
fbem-9278	69	40	as	as	ADP
fbem-9278	69	41	income	income	NOUN
fbem-9278	69	42	,	,	PUNCT
fbem-9278	69	43	and	and	CCONJ
fbem-9278	69	44	he	he	PRON
fbem-9278	69	45	also	also	ADV
fbem-9278	69	46	listed	list	VERB
fbem-9278	69	47	this	this	DET
fbem-9278	69	48	matter	matter	NOUN
fbem-9278	69	49	as	as	ADP
fbem-9278	69	50	a	a	DET
fbem-9278	69	51	reserved	reserved	ADJ
fbem-9278	69	52	matter	matter	NOUN
fbem-9278	69	53	and	and	CCONJ
fbem-9278	69	54	made	make	VERB
fbem-9278	69	55	it	it	PRON
fbem-9278	69	56	known	know	VERB
fbem-9278	69	57	to	to	ADP
fbem-9278	69	58	wu	wu	PROPN
fbem-9278	69	59	yutang	yutang	PROPN
fbem-9278	69	60	.	.	PUNCT
fbem-9278	70	1	however	however	ADV
fbem-9278	70	2	,	,	PUNCT
fbem-9278	70	3	the	the	DET
fbem-9278	70	4	subsequent	subsequent	ADJ
fbem-9278	70	5	signing	signing	NOUN
fbem-9278	70	6	cpa	cpa	NOUN
fbem-9278	70	7	did	do	AUX
fbem-9278	70	8	not	not	PART
fbem-9278	70	9	pay	pay	VERB
fbem-9278	70	10	attention	attention	NOUN
fbem-9278	70	11	to	to	ADP
fbem-9278	70	12	the	the	DET
fbem-9278	70	13	details	detail	NOUN
fbem-9278	70	14	of	of	ADP
fbem-9278	70	15	the	the	DET
fbem-9278	70	16	contract	contract	NOUN
fbem-9278	70	17	and	and	CCONJ
fbem-9278	70	18	the	the	DET
fbem-9278	70	19	cost	cost	NOUN
fbem-9278	70	20	of	of	ADP
fbem-9278	70	21	the	the	DET
fbem-9278	70	22	revenue	revenue	NOUN
fbem-9278	70	23	,	,	PUNCT
fbem-9278	70	24	and	and	CCONJ
fbem-9278	70	25	he	he	PRON
fbem-9278	70	26	only	only	ADV
fbem-9278	70	27	recognized	recognize	VERB
fbem-9278	70	28	the	the	DET
fbem-9278	70	29	income	income	NOUN
fbem-9278	70	30	after	after	ADP
fbem-9278	70	31	requesting	request	VERB
fbem-9278	70	32	additional	additional	ADJ
fbem-9278	70	33	clarification	clarification	NOUN
fbem-9278	70	34	from	from	ADP
fbem-9278	70	35	the	the	DET
fbem-9278	70	36	parties	party	NOUN
fbem-9278	70	37	involved	involve	VERB
fbem-9278	70	38	,	,	PUNCT
fbem-9278	70	39	and	and	CCONJ
fbem-9278	70	40	did	do	AUX
fbem-9278	70	41	not	not	PART
fbem-9278	70	42	implement	implement	VERB
fbem-9278	70	43	other	other	ADJ
fbem-9278	70	44	audit	audit	NOUN
fbem-9278	70	45	procedures	procedure	NOUN
fbem-9278	70	46	.	.	PUNCT
fbem-9278	71	1	in	in	ADP
fbem-9278	71	2	the	the	DET
fbem-9278	71	3	case	case	NOUN
fbem-9278	71	4	of	of	ADP
fbem-9278	71	5	a	a	DET
fbem-9278	71	6	very	very	ADV
fbem-9278	71	7	high	high	ADJ
fbem-9278	71	8	risk	risk	NOUN
fbem-9278	71	9	of	of	ADP
fbem-9278	71	10	fraud	fraud	NOUN
fbem-9278	71	11	in	in	ADP
fbem-9278	71	12	the	the	DET
fbem-9278	71	13	revenue	revenue	NOUN
fbem-9278	71	14	items	item	NOUN
fbem-9278	71	15	,	,	PUNCT
fbem-9278	71	16	the	the	DET
fbem-9278	71	17	firm	firm	NOUN
fbem-9278	71	18	did	do	AUX
fbem-9278	71	19	not	not	PART
fbem-9278	71	20	carry	carry	VERB
fbem-9278	71	21	out	out	ADP
fbem-9278	71	22	extensive	extensive	ADJ
fbem-9278	71	23	audit	audit	NOUN
fbem-9278	71	24	procedures	procedure	NOUN
fbem-9278	71	25	to	to	PART
fbem-9278	71	26	verify	verify	VERB
fbem-9278	71	27	whether	whether	SCONJ
fbem-9278	71	28	they	they	PRON
fbem-9278	71	29	were	be	AUX
fbem-9278	71	30	genuine	genuine	ADJ
fbem-9278	71	31	,	,	PUNCT
fbem-9278	71	32	but	but	CCONJ
fbem-9278	71	33	instead	instead	ADV
fbem-9278	71	34	hastily	hastily	ADV
fbem-9278	71	35	confirmed	confirm	VERB
fbem-9278	71	36	the	the	DET
fbem-9278	71	37	reasonableness	reasonableness	NOUN
fbem-9278	71	38	and	and	CCONJ
fbem-9278	71	39	authenticity	authenticity	NOUN
fbem-9278	71	40	of	of	ADP
fbem-9278	71	41	the	the	DET
fbem-9278	71	42	revenue	revenue	NOUN
fbem-9278	71	43	.	.	PUNCT
fbem-9278	72	1	3.1.2	3.1.2	X
fbem-9278	72	2	.	.	X
fbem-9278	72	3	assist	assist	VERB
fbem-9278	72	4	in	in	ADP
fbem-9278	72	5	amending	amend	VERB
fbem-9278	72	6	the	the	DET
fbem-9278	72	7	rent	rent	NOUN
fbem-9278	72	8	offset	offset	NOUN
fbem-9278	72	9	agreement	agreement	NOUN
fbem-9278	72	10	as	as	ADP
fbem-9278	72	11	for	for	ADP
fbem-9278	72	12	the	the	DET
fbem-9278	72	13	so	so	ADV
fbem-9278	72	14	-	-	PUNCT
fbem-9278	72	15	called	call	VERB
fbem-9278	72	16	"	"	PUNCT
fbem-9278	72	17	rent	rent	NOUN
fbem-9278	72	18	offset	offset	NOUN
fbem-9278	72	19	agreement	agreement	NOUN
fbem-9278	72	20	"	"	PUNCT
fbem-9278	72	21	between	between	ADP
fbem-9278	72	22	*	*	PROPN
fbem-9278	72	23	st	st	PROPN
fbem-9278	72	24	xinyi	xinyi	PROPN
fbem-9278	72	25	,	,	PUNCT
fbem-9278	72	26	han	han	PROPN
fbem-9278	72	27	zhenyuan	zhenyuan	PROPN
fbem-9278	72	28	and	and	CCONJ
fbem-9278	72	29	hongsheng	hongsheng	NOUN
fbem-9278	72	30	real	real	ADJ
fbem-9278	72	31	estate	estate	NOUN
fbem-9278	72	32	,	,	PUNCT
fbem-9278	72	33	after	after	ADP
fbem-9278	72	34	investigation	investigation	NOUN
fbem-9278	72	35	,	,	PUNCT
fbem-9278	72	36	it	it	PRON
fbem-9278	72	37	was	be	AUX
fbem-9278	72	38	found	find	VERB
fbem-9278	72	39	that	that	SCONJ
fbem-9278	72	40	wu	wu	PROPN
fbem-9278	72	41	yutang	yutang	PROPN
fbem-9278	72	42	assisted	assist	VERB
fbem-9278	72	43	*	*	PROPN
fbem-9278	72	44	st	st	PROPN
fbem-9278	72	45	xinyi	xinyi	PROPN
fbem-9278	72	46	in	in	ADP
fbem-9278	72	47	the	the	DET
fbem-9278	72	48	2020	2020	NUM
fbem-9278	72	49	fiscal	fiscal	ADJ
fbem-9278	72	50	period	period	NOUN
fbem-9278	72	51	when	when	SCONJ
fbem-9278	72	52	the	the	DET
fbem-9278	72	53	evidence	evidence	NOUN
fbem-9278	72	54	was	be	AUX
fbem-9278	72	55	insufficient	insufficient	ADJ
fbem-9278	72	56	and	and	CCONJ
fbem-9278	72	57	the	the	DET
fbem-9278	72	58	auditee	auditee	NOUN
fbem-9278	72	59	refused	refuse	VERB
fbem-9278	72	60	to	to	PART
fbem-9278	72	61	cooperate	cooperate	VERB
fbem-9278	72	62	,	,	PUNCT
fbem-9278	72	63	indicating	indicate	VERB
fbem-9278	72	64	that	that	SCONJ
fbem-9278	72	65	its	its	PRON
fbem-9278	72	66	audit	audit	NOUN
fbem-9278	72	67	procedures	procedure	NOUN
fbem-9278	72	68	had	have	VERB
fbem-9278	72	69	serious	serious	ADJ
fbem-9278	72	70	deficiencies	deficiency	NOUN
fbem-9278	72	71	.	.	PUNCT
fbem-9278	73	1	3.1.3	3.1.3	X
fbem-9278	73	2	.	.	PUNCT
fbem-9278	73	3	modify	modify	VERB
fbem-9278	73	4	and	and	CCONJ
fbem-9278	73	5	delete	delete	ADJ
fbem-9278	73	6	audit	audit	NOUN
fbem-9278	73	7	papers	paper	NOUN
fbem-9278	73	8	during	during	ADP
fbem-9278	73	9	the	the	DET
fbem-9278	73	10	first	first	ADJ
fbem-9278	73	11	on	on	ADP
fbem-9278	73	12	-	-	PUNCT
fbem-9278	73	13	site	site	NOUN
fbem-9278	73	14	audit	audit	NOUN
fbem-9278	73	15	,	,	PUNCT
fbem-9278	73	16	the	the	DET
fbem-9278	73	17	project	project	NOUN
fbem-9278	73	18	team	team	NOUN
fbem-9278	73	19	members	member	NOUN
fbem-9278	73	20	of	of	ADP
fbem-9278	73	21	tangtang	tangtang	PROPN
fbem-9278	73	22	law	law	NOUN
fbem-9278	73	23	firm	firm	NOUN
fbem-9278	73	24	found	find	VERB
fbem-9278	73	25	that	that	SCONJ
fbem-9278	73	26	there	there	PRON
fbem-9278	73	27	were	be	VERB
fbem-9278	73	28	some	some	DET
fbem-9278	73	29	errors	error	NOUN
fbem-9278	73	30	in	in	ADP
fbem-9278	73	31	yiyuan	yiyuan	PROPN
fbem-9278	73	32	huijin	huijin	NOUN
fbem-9278	73	33	's	's	PART
fbem-9278	73	34	2019	2019	NUM
fbem-9278	73	35	trade	trade	NOUN
fbem-9278	73	36	revenue	revenue	NOUN
fbem-9278	73	37	,	,	PUNCT
fbem-9278	73	38	and	and	CCONJ
fbem-9278	73	39	believed	believe	VERB
fbem-9278	73	40	that	that	SCONJ
fbem-9278	73	41	there	there	PRON
fbem-9278	73	42	was	be	VERB
fbem-9278	73	43	insufficient	insufficient	ADJ
fbem-9278	73	44	and	and	CCONJ
fbem-9278	73	45	appropriate	appropriate	ADJ
fbem-9278	73	46	audit	audit	NOUN
fbem-9278	73	47	evidence	evidence	NOUN
fbem-9278	73	48	to	to	PART
fbem-9278	73	49	prove	prove	VERB
fbem-9278	73	50	its	its	PRON
fbem-9278	73	51	reasonableness	reasonableness	NOUN
fbem-9278	73	52	,	,	PUNCT
fbem-9278	73	53	and	and	CCONJ
fbem-9278	73	54	recorded	record	VERB
fbem-9278	73	55	these	these	PRON
fbem-9278	73	56	in	in	ADP
fbem-9278	73	57	the	the	DET
fbem-9278	73	58	audit	audit	NOUN
fbem-9278	73	59	papers	paper	NOUN
fbem-9278	73	60	.	.	PUNCT
fbem-9278	74	1	however	however	ADV
fbem-9278	74	2	,	,	PUNCT
fbem-9278	74	3	the	the	DET
fbem-9278	74	4	certified	certified	ADJ
fbem-9278	74	5	public	public	ADJ
fbem-9278	74	6	accountant	accountant	NOUN
fbem-9278	74	7	who	who	PRON
fbem-9278	74	8	signed	sign	VERB
fbem-9278	74	9	the	the	DET
fbem-9278	74	10	audit	audit	NOUN
fbem-9278	74	11	report	report	NOUN
fbem-9278	74	12	did	do	AUX
fbem-9278	74	13	not	not	PART
fbem-9278	74	14	notice	notice	VERB
fbem-9278	74	15	before	before	ADP
fbem-9278	74	16	issuing	issue	VERB
fbem-9278	74	17	the	the	DET
fbem-9278	74	18	report	report	NOUN
fbem-9278	74	19	,	,	PUNCT
fbem-9278	74	20	and	and	CCONJ
fbem-9278	74	21	only	only	ADV
fbem-9278	74	22	after	after	ADP
fbem-9278	74	23	sorting	sort	VERB
fbem-9278	74	24	out	out	ADP
fbem-9278	74	25	the	the	DET
fbem-9278	74	26	draft	draft	NOUN
fbem-9278	74	27	did	do	AUX
fbem-9278	74	28	he	he	PRON
fbem-9278	74	29	find	find	VERB
fbem-9278	74	30	that	that	SCONJ
fbem-9278	74	31	instead	instead	ADV
fbem-9278	74	32	of	of	ADP
fbem-9278	74	33	withdrawing	withdraw	VERB
fbem-9278	74	34	the	the	DET
fbem-9278	74	35	audit	audit	NOUN
fbem-9278	74	36	report	report	NOUN
fbem-9278	74	37	,	,	PUNCT
fbem-9278	74	38	he	he	PRON
fbem-9278	74	39	modified	modify	VERB
fbem-9278	74	40	the	the	DET
fbem-9278	74	41	audit	audit	NOUN
fbem-9278	74	42	paper	paper	NOUN
fbem-9278	74	43	to	to	PART
fbem-9278	74	44	support	support	VERB
fbem-9278	74	45	the	the	DET
fbem-9278	74	46	audit	audit	NOUN
fbem-9278	74	47	report	report	NOUN
fbem-9278	74	48	he	he	PRON
fbem-9278	74	49	issued	issue	VERB
fbem-9278	74	50	.	.	PUNCT
fbem-9278	75	1	3.1.4	3.1.4	X
fbem-9278	75	2	.	.	PUNCT
fbem-9278	75	3	failure	failure	NOUN
fbem-9278	75	4	to	to	PART
fbem-9278	75	5	maintain	maintain	VERB
fbem-9278	75	6	control	control	NOUN
fbem-9278	75	7	over	over	ADP
fbem-9278	75	8	the	the	DET
fbem-9278	75	9	whole	whole	ADJ
fbem-9278	75	10	process	process	NOUN
fbem-9278	75	11	of	of	ADP
fbem-9278	75	12	correspondence	correspondence	NOUN
fbem-9278	75	13	when	when	SCONJ
fbem-9278	75	14	the	the	DET
fbem-9278	75	15	hall	hall	NOUN
fbem-9278	75	16	was	be	AUX
fbem-9278	75	17	executing	execute	VERB
fbem-9278	75	18	the	the	DET
fbem-9278	75	19	letter	letter	NOUN
fbem-9278	75	20	,	,	PUNCT
fbem-9278	75	21	they	they	PRON
fbem-9278	75	22	did	do	AUX
fbem-9278	75	23	not	not	PART
fbem-9278	75	24	maintain	maintain	VERB
fbem-9278	75	25	control	control	NOUN
fbem-9278	75	26	over	over	ADP
fbem-9278	75	27	the	the	DET
fbem-9278	75	28	whole	whole	ADJ
fbem-9278	75	29	process	process	NOUN
fbem-9278	75	30	of	of	ADP
fbem-9278	75	31	the	the	DET
fbem-9278	75	32	letter	letter	NOUN
fbem-9278	75	33	,	,	PUNCT
fbem-9278	75	34	and	and	CCONJ
fbem-9278	75	35	due	due	ADP
fbem-9278	75	36	to	to	ADP
fbem-9278	75	37	the	the	DET
fbem-9278	75	38	restrictions	restriction	NOUN
fbem-9278	75	39	of	of	ADP
fbem-9278	75	40	the	the	DET
fbem-9278	75	41	epidemic	epidemic	NOUN
fbem-9278	75	42	,	,	PUNCT
fbem-9278	75	43	they	they	PRON
fbem-9278	75	44	directly	directly	ADV
fbem-9278	75	45	gave	give	VERB
fbem-9278	75	46	wu	wu	PROPN
fbem-9278	75	47	yutang	yutang	PROPN
fbem-9278	75	48	's	's	PART
fbem-9278	75	49	mailbox	mailbox	NOUN
fbem-9278	75	50	to	to	ADP
fbem-9278	75	51	*	*	PROPN
fbem-9278	75	52	st	st	PROPN
fbem-9278	75	53	xinyi	xinyi	PROPN
fbem-9278	75	54	,	,	PUNCT
fbem-9278	75	55	and	and	CCONJ
fbem-9278	75	56	after	after	ADP
fbem-9278	75	57	receiving	receive	VERB
fbem-9278	75	58	the	the	DET
fbem-9278	75	59	email	email	NOUN
fbem-9278	75	60	reply	reply	NOUN
fbem-9278	75	61	,	,	PUNCT
fbem-9278	75	62	they	they	PRON
fbem-9278	75	63	did	do	AUX
fbem-9278	75	64	not	not	PART
fbem-9278	75	65	verify	verify	VERB
fbem-9278	75	66	the	the	DET
fbem-9278	75	67	real	real	ADJ
fbem-9278	75	68	owner	owner	NOUN
fbem-9278	75	69	of	of	ADP
fbem-9278	75	70	the	the	DET
fbem-9278	75	71	mailbox	mailbox	NOUN
fbem-9278	75	72	.	.	PUNCT
fbem-9278	76	1	after	after	ADP
fbem-9278	76	2	the	the	DET
fbem-9278	76	3	audit	audit	NOUN
fbem-9278	76	4	report	report	NOUN
fbem-9278	76	5	date	date	NOUN
fbem-9278	76	6	,	,	PUNCT
fbem-9278	76	7	they	they	PRON
fbem-9278	76	8	still	still	ADV
fbem-9278	76	9	sent	send	VERB
fbem-9278	76	10	inquiry	inquiry	NOUN
fbem-9278	76	11	letters	letter	NOUN
fbem-9278	76	12	to	to	ADP
fbem-9278	76	13	sibei	sibei	NOUN
fbem-9278	76	14	investment	investment	NOUN
fbem-9278	76	15	and	and	CCONJ
fbem-9278	76	16	ashin	ashin	PROPN
fbem-9278	76	17	trading	trade	VERB
fbem-9278	76	18	through	through	ADP
fbem-9278	76	19	*	*	PROPN
fbem-9278	76	20	st	st	PROPN
fbem-9278	76	21	xinyi	xinyi	PROPN
fbem-9278	76	22	,	,	PUNCT
fbem-9278	76	23	and	and	CCONJ
fbem-9278	76	24	did	do	AUX
fbem-9278	76	25	not	not	PART
fbem-9278	76	26	supervise	supervise	VERB
fbem-9278	76	27	the	the	DET
fbem-9278	76	28	letter	letter	NOUN
fbem-9278	76	29	process	process	NOUN
fbem-9278	76	30	.	.	PUNCT
fbem-9278	77	1	3.2	3.2	NUM
fbem-9278	77	2	.	.	PUNCT
fbem-9278	78	1	the	the	DET
fbem-9278	78	2	reasons	reason	NOUN
fbem-9278	78	3	for	for	ADP
fbem-9278	78	4	the	the	DET
fbem-9278	78	5	audit	audit	NOUN
fbem-9278	78	6	failure	failure	NOUN
fbem-9278	78	7	3.2.1	3.2.1	NUM
fbem-9278	78	8	.	.	PUNCT
fbem-9278	79	1	there	there	PRON
fbem-9278	79	2	are	be	VERB
fbem-9278	79	3	deficiencies	deficiency	NOUN
fbem-9278	79	4	in	in	ADP
fbem-9278	79	5	the	the	DET
fbem-9278	79	6	quality	quality	NOUN
fbem-9278	79	7	control	control	NOUN
fbem-9278	79	8	of	of	ADP
fbem-9278	79	9	the	the	DET
fbem-9278	79	10	audit	audit	NOUN
fbem-9278	79	11	the	the	DET
fbem-9278	79	12	firm	firm	NOUN
fbem-9278	79	13	issued	issue	VERB
fbem-9278	79	14	an	an	DET
fbem-9278	79	15	audit	audit	NOUN
fbem-9278	79	16	report	report	NOUN
fbem-9278	79	17	with	with	ADP
fbem-9278	79	18	a	a	DET
fbem-9278	79	19	qualified	qualified	ADJ
fbem-9278	79	20	opinion	opinion	NOUN
fbem-9278	79	21	on	on	ADP
fbem-9278	79	22	*	*	PROPN
fbem-9278	79	23	st	st	PROPN
fbem-9278	79	24	xinyi	xinyi	PROPN
fbem-9278	79	25	's	's	PART
fbem-9278	79	26	2019	2019	NUM
fbem-9278	79	27	financial	financial	ADJ
fbem-9278	79	28	report	report	NOUN
fbem-9278	79	29	,	,	PUNCT
fbem-9278	79	30	and	and	CCONJ
fbem-9278	79	31	found	find	VERB
fbem-9278	79	32	that	that	SCONJ
fbem-9278	79	33	there	there	PRON
fbem-9278	79	34	was	be	VERB
fbem-9278	79	35	no	no	DET
fbem-9278	79	36	misstatement	misstatement	NOUN
fbem-9278	79	37	in	in	ADP
fbem-9278	79	38	*	*	PROPN
fbem-9278	79	39	st	st	PROPN
fbem-9278	79	40	xinyi	xinyi	PROPN
fbem-9278	79	41	's	's	PART
fbem-9278	79	42	financial	financial	ADJ
fbem-9278	79	43	statements	statement	NOUN
fbem-9278	79	44	,	,	PUNCT
fbem-9278	79	45	except	except	SCONJ
fbem-9278	79	46	for	for	ADP
fbem-9278	79	47	the	the	DET
fbem-9278	79	48	matters	matter	NOUN
fbem-9278	79	49	in	in	ADP
fbem-9278	79	50	the	the	DET
fbem-9278	79	51	paragraph	paragraph	NOUN
fbem-9278	79	52	"	"	PUNCT
fbem-9278	79	53	forming	form	VERB
fbem-9278	79	54	the	the	DET
fbem-9278	79	55	basis	basis	NOUN
fbem-9278	79	56	of	of	ADP
fbem-9278	79	57	the	the	DET
fbem-9278	79	58	qualified	qualified	ADJ
fbem-9278	79	59	opinion	opinion	NOUN
fbem-9278	79	60	"	"	PUNCT
fbem-9278	79	61	.	.	PUNCT
fbem-9278	80	1	although	although	SCONJ
fbem-9278	80	2	*	*	PROPN
fbem-9278	80	3	st	st	PROPN
fbem-9278	80	4	xinyi	xinyi	PROPN
fbem-9278	80	5	committed	commit	VERB
fbem-9278	80	6	egregious	egregious	ADJ
fbem-9278	80	7	fraud	fraud	NOUN
fbem-9278	80	8	during	during	ADP
fbem-9278	80	9	this	this	DET
fbem-9278	80	10	period	period	NOUN
fbem-9278	80	11	,	,	PUNCT
fbem-9278	80	12	the	the	DET
fbem-9278	80	13	court	court	NOUN
fbem-9278	80	14	did	do	AUX
fbem-9278	80	15	not	not	PART
fbem-9278	80	16	find	find	VERB
fbem-9278	80	17	these	these	DET
fbem-9278	80	18	frauds	fraud	NOUN
fbem-9278	80	19	.	.	PUNCT
fbem-9278	81	1	it	it	PRON
fbem-9278	81	2	can	can	AUX
fbem-9278	81	3	be	be	AUX
fbem-9278	81	4	seen	see	VERB
fbem-9278	81	5	that	that	SCONJ
fbem-9278	81	6	there	there	PRON
fbem-9278	81	7	are	be	VERB
fbem-9278	81	8	major	major	ADJ
fbem-9278	81	9	audit	audit	NOUN
fbem-9278	81	10	quality	quality	NOUN
fbem-9278	81	11	control	control	NOUN
fbem-9278	81	12	deficiencies	deficiency	NOUN
fbem-9278	81	13	in	in	ADP
fbem-9278	81	14	the	the	DET
fbem-9278	81	15	audit	audit	NOUN
fbem-9278	81	16	of	of	ADP
fbem-9278	81	17	this	this	DET
fbem-9278	81	18	project	project	NOUN
fbem-9278	81	19	.	.	PUNCT
fbem-9278	82	1	before	before	SCONJ
fbem-9278	82	2	tangtang	tangtang	PROPN
fbem-9278	82	3	accepted	accept	VERB
fbem-9278	82	4	the	the	DET
fbem-9278	82	5	audit	audit	NOUN
fbem-9278	82	6	commission	commission	NOUN
fbem-9278	82	7	of	of	ADP
fbem-9278	82	8	*	*	PROPN
fbem-9278	82	9	st	st	PROPN
fbem-9278	82	10	xinyi	xinyi	PROPN
fbem-9278	82	11	,	,	PUNCT
fbem-9278	82	12	the	the	DET
fbem-9278	82	13	audit	audit	NOUN
fbem-9278	82	14	opinion	opinion	NOUN
fbem-9278	82	15	of	of	ADP
fbem-9278	82	16	st	st	PROPN
fbem-9278	82	17	's	's	PART
fbem-9278	82	18	former	former	ADJ
fbem-9278	82	19	auditor	auditor	NOUN
fbem-9278	82	20	's	's	PART
fbem-9278	82	21	financial	financial	ADJ
fbem-9278	82	22	statements	statement	NOUN
fbem-9278	82	23	on	on	ADP
fbem-9278	82	24	its	its	PRON
fbem-9278	82	25	prior	prior	ADJ
fbem-9278	82	26	period	period	NOUN
fbem-9278	82	27	financial	financial	ADJ
fbem-9278	82	28	statements	statement	NOUN
fbem-9278	82	29	is	be	AUX
fbem-9278	82	30	shown	show	VERB
fbem-9278	82	31	in	in	ADP
fbem-9278	82	32	table	table	NOUN
fbem-9278	82	33	4	4	NUM
fbem-9278	82	34	,	,	PUNCT
fbem-9278	82	35	and	and	CCONJ
fbem-9278	82	36	before	before	ADP
fbem-9278	82	37	the	the	DET
fbem-9278	82	38	audit	audit	NOUN
fbem-9278	82	39	work	work	NOUN
fbem-9278	82	40	,	,	PUNCT
fbem-9278	82	41	tangtang	tangtang	PROPN
fbem-9278	82	42	still	still	ADV
fbem-9278	82	43	did	do	AUX
fbem-9278	82	44	not	not	PART
fbem-9278	82	45	maintain	maintain	VERB
fbem-9278	82	46	vigilance	vigilance	NOUN
fbem-9278	82	47	and	and	CCONJ
fbem-9278	82	48	professional	professional	ADJ
fbem-9278	82	49	suspicion	suspicion	NOUN
fbem-9278	82	50	about	about	ADP
fbem-9278	82	51	*	*	PROPN
fbem-9278	82	52	st	st	PROPN
fbem-9278	82	53	xinyi	xinyi	PROPN
fbem-9278	82	54	's	's	PART
fbem-9278	82	55	financial	financial	ADJ
fbem-9278	82	56	position	position	NOUN
fbem-9278	82	57	when	when	SCONJ
fbem-9278	82	58	it	it	PRON
fbem-9278	82	59	was	be	AUX
fbem-9278	82	60	aware	aware	ADJ
fbem-9278	82	61	of	of	ADP
fbem-9278	82	62	the	the	DET
fbem-9278	82	63	financial	financial	ADJ
fbem-9278	82	64	quality	quality	NOUN
fbem-9278	82	65	of	of	ADP
fbem-9278	82	66	*	*	PROPN
fbem-9278	82	67	st	st	PROPN
fbem-9278	82	68	xinyi	xinyi	PROPN
fbem-9278	82	69	for	for	ADP
fbem-9278	82	70	the	the	DET
fbem-9278	82	71	previous	previous	ADJ
fbem-9278	82	72	year	year	NOUN
fbem-9278	82	73	,	,	PUNCT
fbem-9278	82	74	and	and	CCONJ
fbem-9278	82	75	the	the	DET
fbem-9278	82	76	accountant	accountant	NOUN
fbem-9278	82	77	who	who	PRON
fbem-9278	82	78	was	be	AUX
fbem-9278	82	79	originally	originally	ADV
fbem-9278	82	80	intended	intend	VERB
fbem-9278	82	81	to	to	PART
fbem-9278	82	82	sign	sign	VERB
fbem-9278	82	83	refused	refuse	VERB
fbem-9278	82	84	to	to	PART
fbem-9278	82	85	sign	sign	VERB
fbem-9278	82	86	and	and	CCONJ
fbem-9278	82	87	replaced	replace	VERB
fbem-9278	82	88	the	the	DET
fbem-9278	82	89	accountant	accountant	NOUN
fbem-9278	82	90	,	,	PUNCT
fbem-9278	82	91	nor	nor	CCONJ
fbem-9278	82	92	did	do	AUX
fbem-9278	82	93	it	it	PRON
fbem-9278	82	94	require	require	VERB
fbem-9278	82	95	changes	change	NOUN
fbem-9278	82	96	to	to	ADP
fbem-9278	82	97	the	the	DET
fbem-9278	82	98	income	income	NOUN
fbem-9278	82	99	identified	identify	VERB
fbem-9278	82	100	as	as	ADP
fbem-9278	82	101	not	not	PART
fbem-9278	82	102	meeting	meet	VERB
fbem-9278	82	103	the	the	DET
fbem-9278	82	104	requirements	requirement	NOUN
fbem-9278	82	105	of	of	ADP
fbem-9278	82	106	accounting	accounting	NOUN
fbem-9278	82	107	standards	standard	NOUN
fbem-9278	82	108	,	,	PUNCT
fbem-9278	82	109	therefore	therefore	ADV
fbem-9278	82	110	,	,	PUNCT
fbem-9278	82	111	the	the	DET
fbem-9278	82	112	quality	quality	NOUN
fbem-9278	82	113	of	of	ADP
fbem-9278	82	114	the	the	DET
fbem-9278	82	115	audit	audit	NOUN
fbem-9278	82	116	reports	report	VERB
fbem-9278	82	117	it	it	PRON
fbem-9278	82	118	issued	issue	VERB
fbem-9278	82	119	was	be	AUX
fbem-9278	82	120	flawed	flawed	ADJ
fbem-9278	82	121	.	.	PUNCT
fbem-9278	83	1	182	182	NUM
fbem-9278	83	2	table	table	NOUN
fbem-9278	83	3	4	4	NUM
fbem-9278	83	4	.	.	PUNCT
fbem-9278	83	5	audit	audit	NOUN
fbem-9278	83	6	opinion	opinion	NOUN
fbem-9278	83	7	table	table	NOUN
fbem-9278	83	8	of	of	ADP
fbem-9278	83	9	st	st	PROPN
fbem-9278	83	10	xinyi	xinyi	PROPN
fbem-9278	83	11	prior	prior	ADJ
fbem-9278	83	12	year	year	NOUN
fbem-9278	83	13	financial	financial	ADJ
fbem-9278	83	14	report	report	NOUN
fbem-9278	83	15	fiscal	fiscal	ADJ
fbem-9278	83	16	year	year	NOUN
fbem-9278	83	17	accounting	accounting	NOUN
fbem-9278	83	18	firms	firm	NOUN
fbem-9278	83	19	audit	audit	VERB
fbem-9278	83	20	fees	fee	NOUN
fbem-9278	83	21	(	(	PUNCT
fbem-9278	83	22	million	million	NUM
fbem-9278	83	23	yuan	yuan	NOUN
fbem-9278	83	24	)	)	PUNCT
fbem-9278	83	25	type	type	NOUN
fbem-9278	83	26	of	of	ADP
fbem-9278	83	27	audit	audit	NOUN
fbem-9278	83	28	opinion	opinion	NOUN
fbem-9278	83	29	2013	2013	NUM
fbem-9278	83	30	baker	baker	PROPN
fbem-9278	83	31	tilly	tilly	PROPN
fbem-9278	83	32	international	international	ADJ
fbem-9278	83	33	50	50	NUM
fbem-9278	83	34	disclaimer	disclaimer	NOUN
fbem-9278	83	35	of	of	ADP
fbem-9278	83	36	opinion	opinion	NOUN
fbem-9278	83	37	2014	2014	NUM
fbem-9278	83	38	bdo	bdo	NOUN
fbem-9278	83	39	80	80	NUM
fbem-9278	83	40	qualified	qualified	ADJ
fbem-9278	83	41	opinion	opinion	NOUN
fbem-9278	83	42	2015	2015	NUM
fbem-9278	83	43	moore	moore	PROPN
fbem-9278	83	44	global	global	ADJ
fbem-9278	83	45	80	80	NUM
fbem-9278	83	46	unqualified	unqualified	ADJ
fbem-9278	83	47	opinion	opinion	NOUN
fbem-9278	83	48	with	with	ADP
fbem-9278	83	49	emphasis	emphasis	NOUN
fbem-9278	83	50	on	on	ADP
fbem-9278	83	51	matter	matter	NOUN
fbem-9278	84	1	paragraph	paragraph	NOUN
fbem-9278	84	2	2016	2016	NUM
fbem-9278	84	3	moore	moore	NOUN
fbem-9278	84	4	global	global	ADJ
fbem-9278	84	5	53	53	NUM
fbem-9278	84	6	qualified	qualified	ADJ
fbem-9278	84	7	opinion	opinion	NOUN
fbem-9278	84	8	2017	2017	NUM
fbem-9278	84	9	moore	moore	PROPN
fbem-9278	84	10	global	global	ADJ
fbem-9278	84	11	80	80	NUM
fbem-9278	84	12	qualified	qualified	ADJ
fbem-9278	84	13	opinion	opinion	NOUN
fbem-9278	84	14	2018	2018	NUM
fbem-9278	84	15	hua	hua	PROPN
fbem-9278	84	16	xin	xin	PROPN
fbem-9278	84	17	80	80	NUM
fbem-9278	84	18	disclaimer	disclaimer	NOUN
fbem-9278	84	19	of	of	ADP
fbem-9278	84	20	opinion	opinion	NOUN
fbem-9278	84	21	source	source	NOUN
fbem-9278	84	22	:	:	PUNCT
fbem-9278	84	23	cninf	cninf	VERB
fbem-9278	84	24	http://www.cninfo.com.cn/new/index	http://www.cninfo.com.cn/new/index	PROPN
fbem-9278	84	25	under	under	ADP
fbem-9278	84	26	the	the	DET
fbem-9278	84	27	influence	influence	NOUN
fbem-9278	84	28	of	of	ADP
fbem-9278	84	29	the	the	DET
fbem-9278	84	30	epidemic	epidemic	NOUN
fbem-9278	84	31	,	,	PUNCT
fbem-9278	84	32	the	the	DET
fbem-9278	84	33	project	project	NOUN
fbem-9278	84	34	has	have	VERB
fbem-9278	84	35	high	high	ADJ
fbem-9278	84	36	requirements	requirement	NOUN
fbem-9278	84	37	for	for	ADP
fbem-9278	84	38	the	the	DET
fbem-9278	84	39	professional	professional	ADJ
fbem-9278	84	40	knowledge	knowledge	NOUN
fbem-9278	84	41	and	and	CCONJ
fbem-9278	84	42	competence	competence	NOUN
fbem-9278	84	43	of	of	ADP
fbem-9278	84	44	auditors	auditor	NOUN
fbem-9278	84	45	,	,	PUNCT
fbem-9278	84	46	but	but	CCONJ
fbem-9278	84	47	the	the	DET
fbem-9278	84	48	audit	audit	NOUN
fbem-9278	84	49	team	team	NOUN
fbem-9278	84	50	members	member	NOUN
fbem-9278	84	51	sent	send	VERB
fbem-9278	84	52	by	by	ADP
fbem-9278	84	53	tangtang	tangtang	PROPN
fbem-9278	84	54	firm	firm	NOUN
fbem-9278	84	55	do	do	AUX
fbem-9278	84	56	not	not	PART
fbem-9278	84	57	take	take	VERB
fbem-9278	84	58	professional	professional	ADJ
fbem-9278	84	59	competence	competence	NOUN
fbem-9278	84	60	as	as	ADP
fbem-9278	84	61	the	the	DET
fbem-9278	84	62	main	main	ADJ
fbem-9278	84	63	indicator	indicator	NOUN
fbem-9278	84	64	,	,	PUNCT
fbem-9278	84	65	but	but	CCONJ
fbem-9278	84	66	are	be	AUX
fbem-9278	84	67	basically	basically	ADV
fbem-9278	84	68	relatives	relative	NOUN
fbem-9278	84	69	and	and	CCONJ
fbem-9278	84	70	friends	friend	NOUN
fbem-9278	84	71	of	of	ADP
fbem-9278	84	72	wu	wu	PROPN
fbem-9278	84	73	yutang	yutang	PROPN
fbem-9278	84	74	,	,	PUNCT
fbem-9278	84	75	the	the	DET
fbem-9278	84	76	partner	partner	NOUN
fbem-9278	84	77	of	of	ADP
fbem-9278	84	78	tangtang	tangtang	PROPN
fbem-9278	84	79	firm	firm	PROPN
fbem-9278	84	80	.	.	PUNCT
fbem-9278	85	1	finally	finally	ADV
fbem-9278	85	2	,	,	PUNCT
fbem-9278	85	3	the	the	DET
fbem-9278	85	4	audit	audit	NOUN
fbem-9278	85	5	review	review	VERB
fbem-9278	85	6	workflow	workflow	NOUN
fbem-9278	85	7	of	of	ADP
fbem-9278	85	8	the	the	DET
fbem-9278	85	9	hall	hall	NOUN
fbem-9278	85	10	is	be	AUX
fbem-9278	85	11	formal	formal	ADJ
fbem-9278	85	12	,	,	PUNCT
fbem-9278	85	13	and	and	CCONJ
fbem-9278	85	14	it	it	PRON
fbem-9278	85	15	is	be	AUX
fbem-9278	85	16	only	only	ADV
fbem-9278	85	17	a	a	DET
fbem-9278	85	18	superficial	superficial	ADJ
fbem-9278	85	19	act	act	NOUN
fbem-9278	85	20	.	.	PUNCT
fbem-9278	86	1	reviewers	reviewer	NOUN
fbem-9278	86	2	should	should	AUX
fbem-9278	86	3	participate	participate	VERB
fbem-9278	86	4	in	in	ADP
fbem-9278	86	5	the	the	DET
fbem-9278	86	6	whole	whole	ADJ
fbem-9278	86	7	process	process	NOUN
fbem-9278	86	8	of	of	ADP
fbem-9278	86	9	audit	audit	NOUN
fbem-9278	86	10	review	review	NOUN
fbem-9278	86	11	and	and	CCONJ
fbem-9278	86	12	properly	properly	ADV
fbem-9278	86	13	implement	implement	VERB
fbem-9278	86	14	it	it	PRON
fbem-9278	86	15	.	.	PUNCT
fbem-9278	87	1	but	but	CCONJ
fbem-9278	87	2	wu	wu	PROPN
fbem-9278	87	3	yutang	yutang	PROPN
fbem-9278	87	4	signed	sign	VERB
fbem-9278	87	5	the	the	DET
fbem-9278	87	6	report	report	NOUN
fbem-9278	87	7	without	without	ADP
fbem-9278	87	8	a	a	DET
fbem-9278	87	9	full	full	ADJ
fbem-9278	87	10	review	review	NOUN
fbem-9278	87	11	of	of	ADP
fbem-9278	87	12	the	the	DET
fbem-9278	87	13	manuscript	manuscript	NOUN
fbem-9278	87	14	;	;	PUNCT
fbem-9278	87	15	in	in	ADP
fbem-9278	87	16	addition	addition	NOUN
fbem-9278	87	17	,	,	PUNCT
fbem-9278	87	18	liu	liu	PROPN
fbem-9278	87	19	runbin	runbin	PROPN
fbem-9278	87	20	's	's	PART
fbem-9278	87	21	review	review	NOUN
fbem-9278	87	22	work	work	NOUN
fbem-9278	87	23	was	be	AUX
fbem-9278	87	24	limited	limit	VERB
fbem-9278	87	25	to	to	ADP
fbem-9278	87	26	the	the	DET
fbem-9278	87	27	electronic	electronic	ADJ
fbem-9278	87	28	version	version	NOUN
fbem-9278	87	29	of	of	ADP
fbem-9278	87	30	the	the	DET
fbem-9278	87	31	audit	audit	NOUN
fbem-9278	87	32	report	report	NOUN
fbem-9278	87	33	and	and	CCONJ
fbem-9278	87	34	some	some	DET
fbem-9278	87	35	audit	audit	NOUN
fbem-9278	87	36	papers	paper	NOUN
fbem-9278	87	37	,	,	PUNCT
fbem-9278	87	38	and	and	CCONJ
fbem-9278	87	39	did	do	AUX
fbem-9278	87	40	not	not	PART
fbem-9278	87	41	carefully	carefully	ADV
fbem-9278	87	42	review	review	VERB
fbem-9278	87	43	the	the	DET
fbem-9278	87	44	audit	audit	NOUN
fbem-9278	87	45	evidence	evidence	NOUN
fbem-9278	87	46	obtained	obtain	VERB
fbem-9278	87	47	.	.	PUNCT
fbem-9278	88	1	3.2.2	3.2.2	X
fbem-9278	88	2	.	.	PUNCT
fbem-9278	89	1	cpas	cpa	NOUN
fbem-9278	89	2	lack	lack	VERB
fbem-9278	89	3	independence	independence	NOUN
fbem-9278	89	4	the	the	DET
fbem-9278	89	5	independence	independence	NOUN
fbem-9278	89	6	of	of	ADP
fbem-9278	89	7	a	a	DET
fbem-9278	89	8	certified	certify	VERB
fbem-9278	89	9	public	public	ADJ
fbem-9278	89	10	accountant	accountant	NOUN
fbem-9278	89	11	requires	require	VERB
fbem-9278	89	12	that	that	SCONJ
fbem-9278	89	13	the	the	DET
fbem-9278	89	14	certified	certify	VERB
fbem-9278	89	15	public	public	ADJ
fbem-9278	89	16	accountant	accountant	NOUN
fbem-9278	89	17	maintain	maintain	VERB
fbem-9278	89	18	an	an	DET
fbem-9278	89	19	objective	objective	ADJ
fbem-9278	89	20	and	and	CCONJ
fbem-9278	89	21	independent	independent	ADJ
fbem-9278	89	22	attitude	attitude	NOUN
fbem-9278	89	23	when	when	SCONJ
fbem-9278	89	24	conducting	conduct	VERB
fbem-9278	89	25	audit	audit	NOUN
fbem-9278	89	26	work	work	NOUN
fbem-9278	89	27	.	.	PUNCT
fbem-9278	90	1	independence	independence	NOUN
fbem-9278	90	2	is	be	AUX
fbem-9278	90	3	the	the	DET
fbem-9278	90	4	soul	soul	NOUN
fbem-9278	90	5	of	of	ADP
fbem-9278	90	6	audit	audit	NOUN
fbem-9278	90	7	work	work	NOUN
fbem-9278	90	8	,	,	PUNCT
fbem-9278	90	9	and	and	CCONJ
fbem-9278	90	10	if	if	SCONJ
fbem-9278	90	11	he	he	PRON
fbem-9278	90	12	is	be	AUX
fbem-9278	90	13	unable	unable	ADJ
fbem-9278	90	14	to	to	PART
fbem-9278	90	15	maintain	maintain	VERB
fbem-9278	90	16	independence	independence	NOUN
fbem-9278	90	17	,	,	PUNCT
fbem-9278	90	18	the	the	DET
fbem-9278	90	19	objectivity	objectivity	NOUN
fbem-9278	90	20	and	and	CCONJ
fbem-9278	90	21	impartiality	impartiality	NOUN
fbem-9278	90	22	of	of	ADP
fbem-9278	90	23	his	his	PRON
fbem-9278	90	24	audit	audit	NOUN
fbem-9278	90	25	work	work	NOUN
fbem-9278	90	26	will	will	AUX
fbem-9278	90	27	also	also	ADV
fbem-9278	90	28	be	be	AUX
fbem-9278	90	29	affected	affect	VERB
fbem-9278	90	30	,	,	PUNCT
fbem-9278	90	31	and	and	CCONJ
fbem-9278	90	32	the	the	DET
fbem-9278	90	33	professional	professional	ADJ
fbem-9278	90	34	judgment	judgment	NOUN
fbem-9278	90	35	and	and	CCONJ
fbem-9278	90	36	audit	audit	NOUN
fbem-9278	90	37	procedures	procedure	NOUN
fbem-9278	90	38	carried	carry	VERB
fbem-9278	90	39	out	out	ADP
fbem-9278	90	40	by	by	ADP
fbem-9278	90	41	his	his	PRON
fbem-9278	90	42	independence	independence	NOUN
fbem-9278	90	43	will	will	AUX
fbem-9278	90	44	become	become	VERB
fbem-9278	90	45	rootless	rootless	ADJ
fbem-9278	90	46	.	.	PUNCT
fbem-9278	91	1	in	in	ADP
fbem-9278	91	2	this	this	DET
fbem-9278	91	3	case	case	NOUN
fbem-9278	91	4	,	,	PUNCT
fbem-9278	91	5	the	the	DET
fbem-9278	91	6	chairman	chairman	NOUN
fbem-9278	91	7	of	of	ADP
fbem-9278	91	8	*	*	PROPN
fbem-9278	91	9	st	st	PROPN
fbem-9278	91	10	xinyi	xinyi	PROPN
fbem-9278	91	11	first	first	PROPN
fbem-9278	91	12	informed	inform	VERB
fbem-9278	91	13	wu	wu	PROPN
fbem-9278	91	14	yutang	yutang	PROPN
fbem-9278	91	15	of	of	ADP
fbem-9278	91	16	the	the	DET
fbem-9278	91	17	types	type	NOUN
fbem-9278	91	18	of	of	ADP
fbem-9278	91	19	audit	audit	NOUN
fbem-9278	91	20	opinions	opinion	NOUN
fbem-9278	91	21	that	that	PRON
fbem-9278	91	22	could	could	AUX
fbem-9278	91	23	be	be	AUX
fbem-9278	91	24	issued	issue	VERB
fbem-9278	91	25	in	in	ADP
fbem-9278	91	26	2019	2019	NUM
fbem-9278	91	27	,	,	PUNCT
fbem-9278	91	28	and	and	CCONJ
fbem-9278	91	29	wu	wu	PROPN
fbem-9278	91	30	yutang	yutang	PROPN
fbem-9278	91	31	still	still	ADV
fbem-9278	91	32	undertook	undertake	VERB
fbem-9278	91	33	this	this	DET
fbem-9278	91	34	audit	audit	NOUN
fbem-9278	91	35	business	business	NOUN
fbem-9278	91	36	after	after	ADP
fbem-9278	91	37	learning	learn	VERB
fbem-9278	91	38	about	about	ADP
fbem-9278	91	39	it	it	PRON
fbem-9278	91	40	,	,	PUNCT
fbem-9278	91	41	and	and	CCONJ
fbem-9278	91	42	the	the	DET
fbem-9278	91	43	two	two	NUM
fbem-9278	91	44	reached	reach	VERB
fbem-9278	91	45	a	a	DET
fbem-9278	91	46	"	"	PUNCT
fbem-9278	91	47	cooperation	cooperation	NOUN
fbem-9278	91	48	"	"	PUNCT
fbem-9278	91	49	:	:	PUNCT
fbem-9278	91	50	tangtang	tangtang	PROPN
fbem-9278	91	51	promised	promise	VERB
fbem-9278	91	52	not	not	PART
fbem-9278	91	53	to	to	PART
fbem-9278	91	54	issue	issue	VERB
fbem-9278	91	55	a	a	DET
fbem-9278	91	56	negative	negative	ADJ
fbem-9278	91	57	and	and	CCONJ
fbem-9278	91	58	could	could	AUX
fbem-9278	91	59	not	not	PART
fbem-9278	91	60	express	express	VERB
fbem-9278	91	61	an	an	DET
fbem-9278	91	62	opinion	opinion	NOUN
fbem-9278	91	63	,	,	PUNCT
fbem-9278	91	64	*	*	PROPN
fbem-9278	91	65	st	st	PROPN
fbem-9278	91	66	xinyi	xinyi	PROPN
fbem-9278	91	67	wanted	want	VERB
fbem-9278	91	68	to	to	PART
fbem-9278	91	69	compensate	compensate	VERB
fbem-9278	91	70	tangtang	tangtang	PROPN
fbem-9278	91	71	for	for	ADP
fbem-9278	91	72	the	the	DET
fbem-9278	91	73	penalty	penalty	NOUN
fbem-9278	91	74	losses	loss	NOUN
fbem-9278	91	75	that	that	PRON
fbem-9278	91	76	tangtang	tangtang	PROPN
fbem-9278	91	77	may	may	AUX
fbem-9278	91	78	receive	receive	VERB
fbem-9278	91	79	and	and	CCONJ
fbem-9278	91	80	promised	promise	VERB
fbem-9278	91	81	to	to	PART
fbem-9278	91	82	hand	hand	VERB
fbem-9278	91	83	over	over	ADP
fbem-9278	91	84	the	the	DET
fbem-9278	91	85	audit	audit	NOUN
fbem-9278	91	86	business	business	NOUN
fbem-9278	91	87	in	in	ADP
fbem-9278	91	88	2020	2020	NUM
fbem-9278	91	89	to	to	ADP
fbem-9278	91	90	tangtang	tangtang	PROPN
fbem-9278	91	91	.	.	PUNCT
fbem-9278	92	1	this	this	DET
fbem-9278	92	2	"	"	PUNCT
fbem-9278	92	3	drawer	drawer	NOUN
fbem-9278	92	4	agreement	agreement	NOUN
fbem-9278	92	5	"	"	PUNCT
fbem-9278	92	6	signed	sign	VERB
fbem-9278	92	7	by	by	ADP
fbem-9278	92	8	both	both	DET
fbem-9278	92	9	parties	party	NOUN
fbem-9278	92	10	greatly	greatly	ADV
fbem-9278	92	11	undermines	undermine	VERB
fbem-9278	92	12	the	the	DET
fbem-9278	92	13	detached	detach	VERB
fbem-9278	92	14	independent	independent	ADJ
fbem-9278	92	15	status	status	NOUN
fbem-9278	92	16	of	of	ADP
fbem-9278	92	17	cpas	cpa	NOUN
fbem-9278	92	18	.	.	PUNCT
fbem-9278	93	1	the	the	DET
fbem-9278	93	2	performance	performance	NOUN
fbem-9278	93	3	pay	pay	NOUN
fbem-9278	93	4	of	of	ADP
fbem-9278	93	5	the	the	DET
fbem-9278	93	6	audited	audit	VERB
fbem-9278	93	7	project	project	NOUN
fbem-9278	93	8	team	team	NOUN
fbem-9278	93	9	is	be	AUX
fbem-9278	93	10	linked	link	VERB
fbem-9278	93	11	to	to	ADP
fbem-9278	93	12	the	the	DET
fbem-9278	93	13	results	result	NOUN
fbem-9278	93	14	of	of	ADP
fbem-9278	93	15	the	the	DET
fbem-9278	93	16	audit	audit	NOUN
fbem-9278	93	17	report	report	NOUN
fbem-9278	93	18	after	after	ADP
fbem-9278	93	19	inspection	inspection	NOUN
fbem-9278	93	20	,	,	PUNCT
fbem-9278	93	21	and	and	CCONJ
fbem-9278	93	22	there	there	PRON
fbem-9278	93	23	is	be	VERB
fbem-9278	93	24	a	a	DET
fbem-9278	93	25	contingent	contingent	ADJ
fbem-9278	93	26	fee	fee	NOUN
fbem-9278	93	27	based	base	VERB
fbem-9278	93	28	on	on	ADP
fbem-9278	93	29	the	the	DET
fbem-9278	93	30	type	type	NOUN
fbem-9278	93	31	of	of	ADP
fbem-9278	93	32	report	report	NOUN
fbem-9278	93	33	opinion	opinion	NOUN
fbem-9278	93	34	issued	issue	VERB
fbem-9278	93	35	;	;	PUNCT
fbem-9278	93	36	the	the	DET
fbem-9278	93	37	replacement	replacement	NOUN
fbem-9278	93	38	of	of	ADP
fbem-9278	93	39	the	the	DET
fbem-9278	93	40	certified	certify	VERB
fbem-9278	93	41	public	public	ADJ
fbem-9278	93	42	accountant	accountant	NOUN
fbem-9278	93	43	to	to	PART
fbem-9278	93	44	be	be	AUX
fbem-9278	93	45	signed	sign	VERB
fbem-9278	93	46	under	under	ADP
fbem-9278	93	47	pressure	pressure	NOUN
fbem-9278	93	48	from	from	ADP
fbem-9278	93	49	outsiders	outsider	NOUN
fbem-9278	93	50	also	also	ADV
fbem-9278	93	51	shows	show	VERB
fbem-9278	93	52	that	that	SCONJ
fbem-9278	93	53	the	the	DET
fbem-9278	93	54	firm	firm	NOUN
fbem-9278	93	55	has	have	AUX
fbem-9278	93	56	seriously	seriously	ADV
fbem-9278	93	57	lost	lose	VERB
fbem-9278	93	58	its	its	PRON
fbem-9278	93	59	independence	independence	NOUN
fbem-9278	93	60	.	.	PUNCT
fbem-9278	94	1	3.2.3	3.2.3	X
fbem-9278	94	2	.	.	X
fbem-9278	94	3	insufficient	insufficient	ADJ
fbem-9278	94	4	professional	professional	ADJ
fbem-9278	94	5	competence	competence	NOUN
fbem-9278	94	6	tangtang	tangtang	PROPN
fbem-9278	94	7	had	have	AUX
fbem-9278	94	8	not	not	PART
fbem-9278	94	9	engaged	engage	VERB
fbem-9278	94	10	in	in	ADP
fbem-9278	94	11	such	such	ADJ
fbem-9278	94	12	securities	security	NOUN
fbem-9278	94	13	service	service	NOUN
fbem-9278	94	14	business	business	NOUN
fbem-9278	94	15	before	before	ADP
fbem-9278	94	16	undertaking	undertake	VERB
fbem-9278	94	17	the	the	DET
fbem-9278	94	18	audit	audit	NOUN
fbem-9278	94	19	business	business	NOUN
fbem-9278	94	20	of	of	ADP
fbem-9278	94	21	*	*	PROPN
fbem-9278	94	22	st	st	PROPN
fbem-9278	94	23	xinyi	xinyi	PROPN
fbem-9278	94	24	,	,	PUNCT
fbem-9278	94	25	and	and	CCONJ
fbem-9278	94	26	most	most	ADJ
fbem-9278	94	27	of	of	ADP
fbem-9278	94	28	the	the	DET
fbem-9278	94	29	audit	audit	NOUN
fbem-9278	94	30	business	business	NOUN
fbem-9278	94	31	it	it	PRON
fbem-9278	94	32	had	have	AUX
fbem-9278	94	33	done	do	VERB
fbem-9278	94	34	before	before	ADV
fbem-9278	94	35	was	be	AUX
fbem-9278	94	36	the	the	DET
fbem-9278	94	37	audit	audit	NOUN
fbem-9278	94	38	and	and	CCONJ
fbem-9278	94	39	agency	agency	NOUN
fbem-9278	94	40	bookkeeping	bookkeeping	NOUN
fbem-9278	94	41	business	business	NOUN
fbem-9278	94	42	of	of	ADP
fbem-9278	94	43	some	some	DET
fbem-9278	94	44	small	small	ADJ
fbem-9278	94	45	enterprises	enterprise	NOUN
fbem-9278	94	46	.	.	PUNCT
fbem-9278	95	1	*	*	PUNCT
fbem-9278	95	2	st	st	PROPN
fbem-9278	95	3	xinyi	xinyi	PROPN
fbem-9278	95	4	is	be	AUX
fbem-9278	95	5	its	its	PRON
fbem-9278	95	6	first	first	ADJ
fbem-9278	95	7	listed	list	VERB
fbem-9278	95	8	company	company	NOUN
fbem-9278	95	9	customer	customer	NOUN
fbem-9278	95	10	,	,	PUNCT
fbem-9278	95	11	the	the	DET
fbem-9278	95	12	scale	scale	NOUN
fbem-9278	95	13	,	,	PUNCT
fbem-9278	95	14	organizational	organizational	ADJ
fbem-9278	95	15	structure	structure	NOUN
fbem-9278	95	16	,	,	PUNCT
fbem-9278	95	17	business	business	NOUN
fbem-9278	95	18	type	type	NOUN
fbem-9278	95	19	and	and	CCONJ
fbem-9278	95	20	other	other	ADJ
fbem-9278	95	21	aspects	aspect	NOUN
fbem-9278	95	22	of	of	ADP
fbem-9278	95	23	the	the	DET
fbem-9278	95	24	listed	list	VERB
fbem-9278	95	25	company	company	NOUN
fbem-9278	95	26	are	be	AUX
fbem-9278	95	27	quite	quite	ADV
fbem-9278	95	28	different	different	ADJ
fbem-9278	95	29	from	from	ADP
fbem-9278	95	30	the	the	DET
fbem-9278	95	31	previous	previous	ADJ
fbem-9278	95	32	customers	customer	NOUN
fbem-9278	95	33	of	of	ADP
fbem-9278	95	34	st	st	PROPN
fbem-9278	95	35	tang	tang	PROPN
fbem-9278	95	36	,	,	PUNCT
fbem-9278	95	37	and	and	CCONJ
fbem-9278	95	38	the	the	DET
fbem-9278	95	39	audit	audit	NOUN
fbem-9278	95	40	procedures	procedure	NOUN
fbem-9278	95	41	and	and	CCONJ
fbem-9278	95	42	risks	risk	NOUN
fbem-9278	95	43	faced	face	VERB
fbem-9278	95	44	by	by	ADP
fbem-9278	95	45	the	the	DET
fbem-9278	95	46	two	two	NUM
fbem-9278	95	47	will	will	AUX
fbem-9278	95	48	inevitably	inevitably	ADV
fbem-9278	95	49	be	be	AUX
fbem-9278	95	50	quite	quite	ADV
fbem-9278	95	51	different	different	ADJ
fbem-9278	95	52	,	,	PUNCT
fbem-9278	95	53	therefore	therefore	ADV
fbem-9278	95	54	,	,	PUNCT
fbem-9278	95	55	the	the	DET
fbem-9278	95	56	audit	audit	NOUN
fbem-9278	95	57	experience	experience	NOUN
fbem-9278	95	58	accumulated	accumulate	VERB
fbem-9278	95	59	before	before	ADP
fbem-9278	95	60	when	when	SCONJ
fbem-9278	95	61	auditing	auditing	NOUN
fbem-9278	95	62	*	*	PROPN
fbem-9278	95	63	st	st	PROPN
fbem-9278	95	64	xinyi	xinyi	PROPN
fbem-9278	95	65	may	may	AUX
fbem-9278	95	66	not	not	PART
fbem-9278	95	67	help	help	VERB
fbem-9278	95	68	the	the	DET
fbem-9278	95	69	certified	certify	VERB
fbem-9278	95	70	public	public	ADJ
fbem-9278	95	71	accountant	accountant	NOUN
fbem-9278	95	72	make	make	VERB
fbem-9278	95	73	effective	effective	ADJ
fbem-9278	95	74	professional	professional	ADJ
fbem-9278	95	75	judgment	judgment	NOUN
fbem-9278	95	76	and	and	CCONJ
fbem-9278	95	77	implement	implement	VERB
fbem-9278	95	78	appropriate	appropriate	ADJ
fbem-9278	95	79	and	and	CCONJ
fbem-9278	95	80	reasonable	reasonable	ADJ
fbem-9278	95	81	audit	audit	NOUN
fbem-9278	95	82	procedures	procedure	NOUN
fbem-9278	95	83	.	.	PUNCT
fbem-9278	96	1	4	4	X
fbem-9278	96	2	.	.	X
fbem-9278	96	3	recommendations	recommendation	NOUN
fbem-9278	96	4	to	to	PART
fbem-9278	96	5	prevent	prevent	VERB
fbem-9278	96	6	audit	audit	NOUN
fbem-9278	96	7	failures	failure	NOUN
fbem-9278	96	8	of	of	ADP
fbem-9278	96	9	small	small	ADJ
fbem-9278	96	10	and	and	CCONJ
fbem-9278	96	11	medium	medium	ADJ
fbem-9278	96	12	-	-	PUNCT
fbem-9278	96	13	sized	sized	ADJ
fbem-9278	96	14	firms	firm	NOUN
fbem-9278	96	15	4.1	4.1	NUM
fbem-9278	96	16	.	.	PUNCT
fbem-9278	97	1	accounting	accounting	NOUN
fbem-9278	97	2	firms	firm	NOUN
fbem-9278	97	3	4.1.1	4.1.1	NUM
fbem-9278	97	4	.	.	PUNCT
fbem-9278	97	5	have	have	VERB
fbem-9278	97	6	a	a	DET
fbem-9278	97	7	clear	clear	ADJ
fbem-9278	97	8	positioning	positioning	NOUN
fbem-9278	97	9	for	for	ADP
fbem-9278	97	10	yourself	yourself	PRON
fbem-9278	97	11	and	and	CCONJ
fbem-9278	97	12	choose	choose	VERB
fbem-9278	97	13	customers	customer	NOUN
fbem-9278	97	14	carefully	carefully	ADV
fbem-9278	97	15	since	since	SCONJ
fbem-9278	97	16	the	the	DET
fbem-9278	97	17	promulgation	promulgation	NOUN
fbem-9278	97	18	and	and	CCONJ
fbem-9278	97	19	implementation	implementation	NOUN
fbem-9278	97	20	of	of	ADP
fbem-9278	97	21	the	the	DET
fbem-9278	97	22	new	new	ADJ
fbem-9278	97	23	securities	security	NOUN
fbem-9278	97	24	law	law	NOUN
fbem-9278	97	25	,	,	PUNCT
fbem-9278	97	26	many	many	ADJ
fbem-9278	97	27	small	small	ADJ
fbem-9278	97	28	and	and	CCONJ
fbem-9278	97	29	medium	medium	ADJ
fbem-9278	97	30	-	-	PUNCT
fbem-9278	97	31	sized	sized	ADJ
fbem-9278	97	32	firms	firm	NOUN
fbem-9278	97	33	have	have	AUX
fbem-9278	97	34	been	be	AUX
fbem-9278	97	35	eager	eager	ADJ
fbem-9278	97	36	to	to	PART
fbem-9278	97	37	undertake	undertake	VERB
fbem-9278	97	38	audit	audit	NOUN
fbem-9278	97	39	services	service	NOUN
fbem-9278	97	40	in	in	ADP
fbem-9278	97	41	the	the	DET
fbem-9278	97	42	securities	security	NOUN
fbem-9278	97	43	market	market	NOUN
fbem-9278	97	44	.	.	PUNCT
fbem-9278	98	1	compared	compare	VERB
fbem-9278	98	2	with	with	ADP
fbem-9278	98	3	large	large	ADJ
fbem-9278	98	4	firms	firm	NOUN
fbem-9278	98	5	that	that	PRON
fbem-9278	98	6	undertake	undertake	VERB
fbem-9278	98	7	audit	audit	NOUN
fbem-9278	98	8	business	business	NOUN
fbem-9278	98	9	of	of	ADP
fbem-9278	98	10	listed	list	VERB
fbem-9278	98	11	companies	company	NOUN
fbem-9278	98	12	for	for	ADP
fbem-9278	98	13	many	many	ADJ
fbem-9278	98	14	years	year	NOUN
fbem-9278	98	15	,	,	PUNCT
fbem-9278	98	16	the	the	DET
fbem-9278	98	17	scale	scale	NOUN
fbem-9278	98	18	of	of	ADP
fbem-9278	98	19	auditors	auditor	NOUN
fbem-9278	98	20	and	and	CCONJ
fbem-9278	98	21	experience	experience	NOUN
fbem-9278	98	22	in	in	ADP
fbem-9278	98	23	the	the	DET
fbem-9278	98	24	securities	security	NOUN
fbem-9278	98	25	market	market	NOUN
fbem-9278	98	26	of	of	ADP
fbem-9278	98	27	small	small	ADJ
fbem-9278	98	28	and	and	CCONJ
fbem-9278	98	29	mediumsized	mediumsized	ADJ
fbem-9278	98	30	firms	firm	NOUN
fbem-9278	98	31	are	be	AUX
fbem-9278	98	32	not	not	PART
fbem-9278	98	33	as	as	ADV
fbem-9278	98	34	competitive	competitive	ADJ
fbem-9278	98	35	as	as	ADP
fbem-9278	98	36	those	those	PRON
fbem-9278	98	37	of	of	ADP
fbem-9278	98	38	large	large	ADJ
fbem-9278	98	39	firms	firm	NOUN
fbem-9278	98	40	.	.	PUNCT
fbem-9278	99	1	when	when	SCONJ
fbem-9278	99	2	selecting	select	VERB
fbem-9278	99	3	clients	client	NOUN
fbem-9278	99	4	,	,	PUNCT
fbem-9278	99	5	small	small	ADJ
fbem-9278	99	6	and	and	CCONJ
fbem-9278	99	7	medium	medium	ADJ
fbem-9278	99	8	-	-	PUNCT
fbem-9278	99	9	sized	sized	ADJ
fbem-9278	99	10	firms	firm	NOUN
fbem-9278	99	11	should	should	AUX
fbem-9278	99	12	comprehensively	comprehensively	ADV
fbem-9278	99	13	investigate	investigate	VERB
fbem-9278	99	14	the	the	DET
fbem-9278	99	15	industry	industry	NOUN
fbem-9278	99	16	,	,	PUNCT
fbem-9278	99	17	legal	legal	ADJ
fbem-9278	99	18	and	and	CCONJ
fbem-9278	99	19	other	other	ADJ
fbem-9278	99	20	relevant	relevant	ADJ
fbem-9278	99	21	information	information	NOUN
fbem-9278	99	22	of	of	ADP
fbem-9278	99	23	the	the	DET
fbem-9278	99	24	client	client	NOUN
fbem-9278	99	25	,	,	PUNCT
fbem-9278	99	26	compare	compare	VERB
fbem-9278	99	27	the	the	DET
fbem-9278	99	28	risks	risk	NOUN
fbem-9278	99	29	they	they	PRON
fbem-9278	99	30	will	will	AUX
fbem-9278	99	31	face	face	VERB
fbem-9278	99	32	after	after	ADP
fbem-9278	99	33	undertaking	undertake	VERB
fbem-9278	99	34	business	business	NOUN
fbem-9278	99	35	with	with	ADP
fbem-9278	99	36	their	their	PRON
fbem-9278	99	37	own	own	ADJ
fbem-9278	99	38	tolerance	tolerance	NOUN
fbem-9278	99	39	,	,	PUNCT
fbem-9278	99	40	and	and	CCONJ
fbem-9278	99	41	consider	consider	VERB
fbem-9278	99	42	whether	whether	SCONJ
fbem-9278	99	43	their	their	PRON
fbem-9278	99	44	professional	professional	ADJ
fbem-9278	99	45	competence	competence	NOUN
fbem-9278	99	46	can	can	AUX
fbem-9278	99	47	be	be	AUX
fbem-9278	99	48	competent	competent	ADJ
fbem-9278	99	49	.	.	PUNCT
fbem-9278	100	1	in	in	ADP
fbem-9278	100	2	this	this	DET
fbem-9278	100	3	case	case	NOUN
fbem-9278	100	4	,	,	PUNCT
fbem-9278	100	5	the	the	DET
fbem-9278	100	6	audit	audit	NOUN
fbem-9278	100	7	opinions	opinion	NOUN
fbem-9278	100	8	obtained	obtain	VERB
fbem-9278	100	9	by	by	ADP
fbem-9278	100	10	*	*	PROPN
fbem-9278	100	11	st	st	PROPN
fbem-9278	100	12	xinyi	xinyi	PROPN
fbem-9278	100	13	,	,	PUNCT
fbem-9278	100	14	known	know	VERB
fbem-9278	100	15	as	as	ADP
fbem-9278	100	16	the	the	DET
fbem-9278	100	17	"	"	PUNCT
fbem-9278	100	18	a	a	DET
fbem-9278	100	19	-	-	PUNCT
fbem-9278	100	20	share	share	NOUN
fbem-9278	100	21	suspension	suspension	NOUN
fbem-9278	100	22	king	king	NOUN
fbem-9278	100	23	"	"	PUNCT
fbem-9278	100	24	,	,	PUNCT
fbem-9278	100	25	for	for	ADP
fbem-9278	100	26	three	three	NUM
fbem-9278	100	27	consecutive	consecutive	ADJ
fbem-9278	100	28	years	year	NOUN
fbem-9278	100	29	showed	show	VERB
fbem-9278	100	30	that	that	SCONJ
fbem-9278	100	31	there	there	PRON
fbem-9278	100	32	were	be	VERB
fbem-9278	100	33	certain	certain	ADJ
fbem-9278	100	34	problems	problem	NOUN
fbem-9278	100	35	in	in	ADP
fbem-9278	100	36	its	its	PRON
fbem-9278	100	37	financial	financial	ADJ
fbem-9278	100	38	position	position	NOUN
fbem-9278	100	39	,	,	PUNCT
fbem-9278	100	40	but	but	CCONJ
fbem-9278	100	41	it	it	PRON
fbem-9278	100	42	was	be	AUX
fbem-9278	100	43	still	still	ADV
fbem-9278	100	44	the	the	DET
fbem-9278	100	45	next	next	ADJ
fbem-9278	100	46	hot	hot	ADJ
fbem-9278	100	47	potato	potato	NOUN
fbem-9278	100	48	.	.	PUNCT
fbem-9278	101	1	the	the	DET
fbem-9278	101	2	implementation	implementation	NOUN
fbem-9278	101	3	time	time	NOUN
fbem-9278	101	4	of	of	ADP
fbem-9278	101	5	the	the	DET
fbem-9278	101	6	new	new	ADJ
fbem-9278	101	7	securities	security	NOUN
fbem-9278	101	8	law	law	NOUN
fbem-9278	101	9	is	be	AUX
fbem-9278	101	10	not	not	PART
fbem-9278	101	11	long	long	ADJ
fbem-9278	101	12	,	,	PUNCT
fbem-9278	101	13	and	and	CCONJ
fbem-9278	101	14	it	it	PRON
fbem-9278	101	15	is	be	AUX
fbem-9278	101	16	difficult	difficult	ADJ
fbem-9278	101	17	for	for	SCONJ
fbem-9278	101	18	small	small	ADJ
fbem-9278	101	19	and	and	CCONJ
fbem-9278	101	20	medium	medium	ADJ
fbem-9278	101	21	-	-	PUNCT
fbem-9278	101	22	sized	sized	ADJ
fbem-9278	101	23	firms	firm	NOUN
fbem-9278	101	24	to	to	PART
fbem-9278	101	25	form	form	VERB
fbem-9278	101	26	a	a	DET
fbem-9278	101	27	mature	mature	ADJ
fbem-9278	101	28	and	and	CCONJ
fbem-9278	101	29	professional	professional	ADJ
fbem-9278	101	30	audit	audit	NOUN
fbem-9278	101	31	team	team	NOUN
fbem-9278	101	32	for	for	ADP
fbem-9278	101	33	listed	list	VERB
fbem-9278	101	34	companies	company	NOUN
fbem-9278	101	35	in	in	ADP
fbem-9278	101	36	a	a	DET
fbem-9278	101	37	short	short	ADJ
fbem-9278	101	38	period	period	NOUN
fbem-9278	101	39	of	of	ADP
fbem-9278	101	40	time	time	NOUN
fbem-9278	101	41	,	,	PUNCT
fbem-9278	101	42	so	so	ADV
fbem-9278	101	43	small	small	ADJ
fbem-9278	101	44	and	and	CCONJ
fbem-9278	101	45	medium	medium	ADJ
fbem-9278	101	46	-	-	PUNCT
fbem-9278	101	47	sized	sized	ADJ
fbem-9278	101	48	firms	firm	NOUN
fbem-9278	101	49	should	should	AUX
fbem-9278	101	50	try	try	VERB
fbem-9278	101	51	to	to	PART
fbem-9278	101	52	choose	choose	VERB
fbem-9278	101	53	clients	client	NOUN
fbem-9278	101	54	with	with	ADP
fbem-9278	101	55	good	good	ADJ
fbem-9278	101	56	financial	financial	ADJ
fbem-9278	101	57	status	status	NOUN
fbem-9278	101	58	and	and	CCONJ
fbem-9278	101	59	low	low	ADJ
fbem-9278	101	60	risk	risk	NOUN
fbem-9278	101	61	.	.	PUNCT
fbem-9278	102	1	4.1.2	4.1.2	X
fbem-9278	102	2	.	.	PUNCT
fbem-9278	102	3	keep	keep	VERB
fbem-9278	102	4	a	a	DET
fbem-9278	102	5	reasonable	reasonable	ADJ
fbem-9278	102	6	distance	distance	NOUN
fbem-9278	102	7	from	from	ADP
fbem-9278	102	8	the	the	DET
fbem-9278	102	9	audited	audited	ADJ
fbem-9278	102	10	unit	unit	NOUN
fbem-9278	102	11	and	and	CCONJ
fbem-9278	102	12	maintain	maintain	VERB
fbem-9278	102	13	your	your	PRON
fbem-9278	102	14	independence	independence	NOUN
fbem-9278	102	15	in	in	ADP
fbem-9278	102	16	this	this	DET
fbem-9278	102	17	case	case	NOUN
fbem-9278	102	18	,	,	PUNCT
fbem-9278	102	19	in	in	ADP
fbem-9278	102	20	order	order	NOUN
fbem-9278	102	21	to	to	PART
fbem-9278	102	22	undertake	undertake	VERB
fbem-9278	102	23	the	the	DET
fbem-9278	102	24	business	business	NOUN
fbem-9278	102	25	of	of	ADP
fbem-9278	102	26	*	*	PROPN
fbem-9278	102	27	st	st	PROPN
fbem-9278	102	28	xinyi	xinyi	PROPN
fbem-9278	102	29	,	,	PUNCT
fbem-9278	102	30	tangtang	tangtang	PROPN
fbem-9278	102	31	law	law	NOUN
fbem-9278	102	32	firm	firm	NOUN
fbem-9278	102	33	sold	sell	VERB
fbem-9278	102	34	its	its	PRON
fbem-9278	102	35	audit	audit	NOUN
fbem-9278	102	36	opinion	opinion	NOUN
fbem-9278	102	37	and	and	CCONJ
fbem-9278	102	38	made	make	VERB
fbem-9278	102	39	a	a	DET
fbem-9278	102	40	commitment	commitment	NOUN
fbem-9278	102	41	with	with	ADP
fbem-9278	102	42	the	the	DET
fbem-9278	102	43	audited	audit	VERB
fbem-9278	102	44	unit	unit	NOUN
fbem-9278	102	45	when	when	SCONJ
fbem-9278	102	46	issuing	issue	VERB
fbem-9278	102	47	the	the	DET
fbem-9278	102	48	report	report	NOUN
fbem-9278	102	49	,	,	PUNCT
fbem-9278	102	50	which	which	PRON
fbem-9278	102	51	seriously	seriously	ADV
fbem-9278	102	52	damaged	damage	VERB
fbem-9278	102	53	its	its	PRON
fbem-9278	102	54	independence	independence	NOUN
fbem-9278	102	55	.	.	PUNCT
fbem-9278	103	1	in	in	ADP
fbem-9278	103	2	order	order	NOUN
fbem-9278	103	3	to	to	PART
fbem-9278	103	4	ensure	ensure	VERB
fbem-9278	103	5	the	the	DET
fbem-9278	103	6	quality	quality	NOUN
fbem-9278	103	7	of	of	ADP
fbem-9278	103	8	audits	audits	NOUN
fbem-9278	103	9	,	,	PUNCT
fbem-9278	103	10	accountants	accountant	NOUN
fbem-9278	103	11	and	and	CCONJ
fbem-9278	103	12	partners	partner	NOUN
fbem-9278	103	13	of	of	ADP
fbem-9278	103	14	small	small	ADJ
fbem-9278	103	15	and	and	CCONJ
fbem-9278	103	16	medium	medium	ADJ
fbem-9278	103	17	-	-	PUNCT
fbem-9278	103	18	sized	sized	ADJ
fbem-9278	103	19	firms	firm	NOUN
fbem-9278	103	20	should	should	AUX
fbem-9278	103	21	reduce	reduce	VERB
fbem-9278	103	22	unnecessary	unnecessary	ADJ
fbem-9278	103	23	contacts	contact	NOUN
fbem-9278	103	24	with	with	ADP
fbem-9278	103	25	audited	audit	VERB
fbem-9278	103	26	entities	entity	NOUN
fbem-9278	103	27	,	,	PUNCT
fbem-9278	103	28	and	and	CCONJ
fbem-9278	103	29	should	should	AUX
fbem-9278	103	30	not	not	PART
fbem-9278	103	31	link	link	VERB
fbem-9278	103	32	audit	audit	NOUN
fbem-9278	103	33	opinions	opinion	NOUN
fbem-9278	103	34	with	with	ADP
fbem-9278	103	35	their	their	PRON
fbem-9278	103	36	own	own	ADJ
fbem-9278	103	37	audit	audit	NOUN
fbem-9278	103	38	income	income	NOUN
fbem-9278	103	39	.	.	PUNCT
fbem-9278	104	1	when	when	SCONJ
fbem-9278	104	2	undertaking	undertake	VERB
fbem-9278	104	3	business	business	NOUN
fbem-9278	104	4	,	,	PUNCT
fbem-9278	104	5	the	the	DET
fbem-9278	104	6	certified	certified	ADJ
fbem-9278	104	7	public	public	ADJ
fbem-9278	104	8	accountant	accountant	NOUN
fbem-9278	104	9	should	should	AUX
fbem-9278	104	10	adhere	adhere	VERB
fbem-9278	104	11	to	to	ADP
fbem-9278	104	12	the	the	DET
fbem-9278	104	13	position	position	NOUN
fbem-9278	104	14	of	of	ADP
fbem-9278	104	15	his	his	PRON
fbem-9278	104	16	independent	independent	ADJ
fbem-9278	104	17	third	third	ADJ
fbem-9278	104	18	party	party	NOUN
fbem-9278	104	19	,	,	PUNCT
fbem-9278	104	20	and	and	CCONJ
fbem-9278	104	21	can	can	AUX
fbem-9278	104	22	not	not	PART
fbem-9278	104	23	change	change	VERB
fbem-9278	104	24	or	or	CCONJ
fbem-9278	104	25	delete	delete	VERB
fbem-9278	104	26	the	the	DET
fbem-9278	104	27	necessary	necessary	ADJ
fbem-9278	104	28	audit	audit	NOUN
fbem-9278	104	29	procedures	procedure	NOUN
fbem-9278	104	30	according	accord	VERB
fbem-9278	104	31	to	to	ADP
fbem-9278	104	32	the	the	DET
fbem-9278	104	33	unreasonable	unreasonable	ADJ
fbem-9278	104	34	needs	need	NOUN
fbem-9278	104	35	of	of	ADP
fbem-9278	104	36	the	the	DET
fbem-9278	104	37	audited	audit	VERB
fbem-9278	104	38	entity	entity	NOUN
fbem-9278	104	39	,	,	PUNCT
fbem-9278	104	40	so	so	SCONJ
fbem-9278	104	41	as	as	SCONJ
fbem-9278	104	42	to	to	PART
fbem-9278	104	43	help	help	VERB
fbem-9278	104	44	the	the	DET
fbem-9278	104	45	audited	audit	VERB
fbem-9278	104	46	entity	entity	NOUN
fbem-9278	104	47	rationalize	rationalize	VERB
fbem-9278	104	48	the	the	DET
fbem-9278	104	49	misleading	misleading	ADJ
fbem-9278	104	50	statements	statement	NOUN
fbem-9278	104	51	.	.	PUNCT
fbem-9278	105	1	if	if	SCONJ
fbem-9278	105	2	the	the	DET
fbem-9278	105	3	cpa	cpa	NOUN
fbem-9278	105	4	loses	lose	VERB
fbem-9278	105	5	its	its	PRON
fbem-9278	105	6	independence	independence	NOUN
fbem-9278	105	7	,	,	PUNCT
fbem-9278	105	8	statements	statement	NOUN
fbem-9278	105	9	with	with	ADP
fbem-9278	105	10	improper	improper	ADJ
fbem-9278	105	11	audit	audit	NOUN
fbem-9278	105	12	opinions	opinion	NOUN
fbem-9278	105	13	are	be	AUX
fbem-9278	105	14	likely	likely	ADJ
fbem-9278	105	15	to	to	PART
fbem-9278	105	16	mislead	mislead	VERB
fbem-9278	105	17	investors	investor	NOUN
fbem-9278	105	18	on	on	ADP
fbem-9278	105	19	the	the	DET
fbem-9278	105	20	weaker	weak	ADJ
fbem-9278	105	21	side	side	NOUN
fbem-9278	105	22	of	of	ADP
fbem-9278	105	23	obtaining	obtain	VERB
fbem-9278	105	24	information	information	NOUN
fbem-9278	105	25	.	.	PUNCT
fbem-9278	106	1	the	the	DET
fbem-9278	106	2	development	development	NOUN
fbem-9278	106	3	of	of	ADP
fbem-9278	106	4	the	the	DET
fbem-9278	106	5	service	service	NOUN
fbem-9278	106	6	business	business	NOUN
fbem-9278	106	7	in	in	ADP
fbem-9278	106	8	the	the	DET
fbem-9278	106	9	securities	security	NOUN
fbem-9278	106	10	market	market	NOUN
fbem-9278	106	11	of	of	ADP
fbem-9278	106	12	small	small	ADJ
fbem-9278	106	13	and	and	CCONJ
fbem-9278	106	14	medium	medium	ADJ
fbem-9278	106	15	-	-	PUNCT
fbem-9278	106	16	sized	sized	ADJ
fbem-9278	106	17	enterprises	enterprise	NOUN
fbem-9278	106	18	has	have	AUX
fbem-9278	106	19	only	only	ADV
fbem-9278	106	20	just	just	ADV
fbem-9278	106	21	begun	begin	VERB
fbem-9278	106	22	,	,	PUNCT
fbem-9278	106	23	and	and	CCONJ
fbem-9278	106	24	if	if	SCONJ
fbem-9278	106	25	such	such	DET
fbem-9278	106	26	a	a	DET
fbem-9278	106	27	complicity	complicity	NOUN
fbem-9278	106	28	between	between	ADP
fbem-9278	106	29	the	the	DET
fbem-9278	106	30	two	two	NUM
fbem-9278	106	31	parties	party	NOUN
fbem-9278	106	32	is	be	AUX
fbem-9278	106	33	revealed	reveal	VERB
fbem-9278	106	34	,	,	PUNCT
fbem-9278	106	35	it	it	PRON
fbem-9278	106	36	will	will	AUX
fbem-9278	106	37	have	have	VERB
fbem-9278	106	38	a	a	DET
fbem-9278	106	39	negative	negative	ADJ
fbem-9278	106	40	impact	impact	NOUN
fbem-9278	106	41	on	on	ADP
fbem-9278	106	42	its	its	PRON
fbem-9278	106	43	183	183	NUM
fbem-9278	106	44	economy	economy	NOUN
fbem-9278	106	45	and	and	CCONJ
fbem-9278	106	46	reputation	reputation	NOUN
fbem-9278	106	47	.	.	PUNCT
fbem-9278	107	1	small	small	ADJ
fbem-9278	107	2	and	and	CCONJ
fbem-9278	107	3	medium	medium	ADJ
fbem-9278	107	4	-	-	PUNCT
fbem-9278	107	5	sized	sized	ADJ
fbem-9278	107	6	firms	firm	NOUN
fbem-9278	107	7	do	do	AUX
fbem-9278	107	8	not	not	PART
fbem-9278	107	9	have	have	VERB
fbem-9278	107	10	the	the	DET
fbem-9278	107	11	same	same	ADJ
fbem-9278	107	12	ability	ability	NOUN
fbem-9278	107	13	to	to	PART
fbem-9278	107	14	withstand	withstand	VERB
fbem-9278	107	15	pressure	pressure	NOUN
fbem-9278	107	16	as	as	ADP
fbem-9278	107	17	large	large	ADJ
fbem-9278	107	18	firms	firm	NOUN
fbem-9278	107	19	,	,	PUNCT
fbem-9278	107	20	so	so	SCONJ
fbem-9278	107	21	it	it	PRON
fbem-9278	107	22	is	be	AUX
fbem-9278	107	23	very	very	ADV
fbem-9278	107	24	important	important	ADJ
fbem-9278	107	25	to	to	PART
fbem-9278	107	26	pay	pay	VERB
fbem-9278	107	27	attention	attention	NOUN
fbem-9278	107	28	to	to	ADP
fbem-9278	107	29	maintaining	maintain	VERB
fbem-9278	107	30	their	their	PRON
fbem-9278	107	31	independence	independence	NOUN
fbem-9278	107	32	and	and	CCONJ
fbem-9278	107	33	strengthening	strengthen	VERB
fbem-9278	107	34	professional	professional	ADJ
fbem-9278	107	35	ethics	ethic	NOUN
fbem-9278	107	36	to	to	PART
fbem-9278	107	37	prevent	prevent	VERB
fbem-9278	107	38	audit	audit	NOUN
fbem-9278	107	39	failure	failure	NOUN
fbem-9278	107	40	.	.	PUNCT
fbem-9278	108	1	4.1.3	4.1.3	X
fbem-9278	108	2	.	.	X
fbem-9278	108	3	improve	improve	VERB
fbem-9278	108	4	their	their	PRON
fbem-9278	108	5	professional	professional	ADJ
fbem-9278	108	6	competence	competence	NOUN
fbem-9278	108	7	the	the	DET
fbem-9278	108	8	professional	professional	ADJ
fbem-9278	108	9	competence	competence	NOUN
fbem-9278	108	10	of	of	ADP
fbem-9278	108	11	a	a	DET
fbem-9278	108	12	certified	certify	VERB
fbem-9278	108	13	public	public	ADJ
fbem-9278	108	14	accountant	accountant	NOUN
fbem-9278	108	15	is	be	AUX
fbem-9278	108	16	to	to	ADP
fbem-9278	108	17	a	a	DET
fbem-9278	108	18	large	large	ADJ
fbem-9278	108	19	extent	extent	NOUN
fbem-9278	108	20	a	a	DET
fbem-9278	108	21	key	key	ADJ
fbem-9278	108	22	factor	factor	NOUN
fbem-9278	108	23	in	in	ADP
fbem-9278	108	24	the	the	DET
fbem-9278	108	25	success	success	NOUN
fbem-9278	108	26	or	or	CCONJ
fbem-9278	108	27	failure	failure	NOUN
fbem-9278	108	28	of	of	ADP
fbem-9278	108	29	an	an	DET
fbem-9278	108	30	audit	audit	NOUN
fbem-9278	108	31	.	.	PUNCT
fbem-9278	109	1	in	in	ADP
fbem-9278	109	2	the	the	DET
fbem-9278	109	3	securities	security	NOUN
fbem-9278	109	4	market	market	NOUN
fbem-9278	109	5	,	,	PUNCT
fbem-9278	109	6	cpas	cpa	NOUN
fbem-9278	109	7	in	in	ADP
fbem-9278	109	8	large	large	ADJ
fbem-9278	109	9	firms	firm	NOUN
fbem-9278	109	10	usually	usually	ADV
fbem-9278	109	11	have	have	VERB
fbem-9278	109	12	systematic	systematic	ADJ
fbem-9278	109	13	and	and	CCONJ
fbem-9278	109	14	rich	rich	ADJ
fbem-9278	109	15	audit	audit	NOUN
fbem-9278	109	16	business	business	NOUN
fbem-9278	109	17	experience	experience	NOUN
fbem-9278	109	18	and	and	CCONJ
fbem-9278	109	19	keen	keen	ADJ
fbem-9278	109	20	industry	industry	NOUN
fbem-9278	109	21	sense	sense	NOUN
fbem-9278	109	22	.	.	PUNCT
fbem-9278	110	1	compared	compare	VERB
fbem-9278	110	2	with	with	ADP
fbem-9278	110	3	large	large	ADJ
fbem-9278	110	4	firms	firm	NOUN
fbem-9278	110	5	,	,	PUNCT
fbem-9278	110	6	accountants	accountant	NOUN
fbem-9278	110	7	in	in	ADP
fbem-9278	110	8	small	small	ADJ
fbem-9278	110	9	and	and	CCONJ
fbem-9278	110	10	medium	medium	ADJ
fbem-9278	110	11	-	-	PUNCT
fbem-9278	110	12	sized	sized	ADJ
fbem-9278	110	13	firms	firm	NOUN
fbem-9278	110	14	are	be	AUX
fbem-9278	110	15	slightly	slightly	ADV
fbem-9278	110	16	inadequate	inadequate	ADJ
fbem-9278	110	17	.	.	PUNCT
fbem-9278	111	1	in	in	ADP
fbem-9278	111	2	order	order	NOUN
fbem-9278	111	3	to	to	PART
fbem-9278	111	4	improve	improve	VERB
fbem-9278	111	5	their	their	PRON
fbem-9278	111	6	professional	professional	ADJ
fbem-9278	111	7	competence	competence	NOUN
fbem-9278	111	8	,	,	PUNCT
fbem-9278	111	9	small	small	ADJ
fbem-9278	111	10	and	and	CCONJ
fbem-9278	111	11	medium	medium	ADJ
fbem-9278	111	12	-	-	PUNCT
fbem-9278	111	13	sized	sized	ADJ
fbem-9278	111	14	firms	firm	NOUN
fbem-9278	111	15	should	should	AUX
fbem-9278	111	16	conduct	conduct	VERB
fbem-9278	111	17	regular	regular	ADJ
fbem-9278	111	18	training	training	NOUN
fbem-9278	111	19	for	for	ADP
fbem-9278	111	20	their	their	PRON
fbem-9278	111	21	auditors	auditor	NOUN
fbem-9278	111	22	,	,	PUNCT
fbem-9278	111	23	including	include	VERB
fbem-9278	111	24	but	but	CCONJ
fbem-9278	111	25	not	not	PART
fbem-9278	111	26	limited	limit	VERB
fbem-9278	111	27	to	to	ADP
fbem-9278	111	28	important	important	ADJ
fbem-9278	111	29	repairs	repair	NOUN
fbem-9278	111	30	that	that	PRON
fbem-9278	111	31	emphasize	emphasize	VERB
fbem-9278	111	32	professional	professional	ADJ
fbem-9278	111	33	ethics	ethic	NOUN
fbem-9278	111	34	and	and	CCONJ
fbem-9278	111	35	handling	handle	VERB
fbem-9278	111	36	typical	typical	ADJ
fbem-9278	111	37	cases	case	NOUN
fbem-9278	111	38	.	.	PUNCT
fbem-9278	112	1	secondly	secondly	ADV
fbem-9278	112	2	,	,	PUNCT
fbem-9278	112	3	special	special	ADJ
fbem-9278	112	4	training	training	NOUN
fbem-9278	112	5	should	should	AUX
fbem-9278	112	6	be	be	AUX
fbem-9278	112	7	provided	provide	VERB
fbem-9278	112	8	to	to	ADP
fbem-9278	112	9	certified	certify	VERB
fbem-9278	112	10	public	public	ADJ
fbem-9278	112	11	accountants	accountant	NOUN
fbem-9278	112	12	before	before	SCONJ
fbem-9278	112	13	the	the	DET
fbem-9278	112	14	audit	audit	NOUN
fbem-9278	112	15	project	project	NOUN
fbem-9278	112	16	is	be	AUX
fbem-9278	112	17	carried	carry	VERB
fbem-9278	112	18	out	out	ADP
fbem-9278	112	19	,	,	PUNCT
fbem-9278	112	20	such	such	ADJ
fbem-9278	112	21	as	as	ADP
fbem-9278	112	22	training	training	NOUN
fbem-9278	112	23	on	on	ADP
fbem-9278	112	24	the	the	DET
fbem-9278	112	25	characteristics	characteristic	NOUN
fbem-9278	112	26	of	of	ADP
fbem-9278	112	27	the	the	DET
fbem-9278	112	28	industry	industry	NOUN
fbem-9278	112	29	in	in	ADP
fbem-9278	112	30	which	which	PRON
fbem-9278	112	31	the	the	DET
fbem-9278	112	32	audited	audit	VERB
fbem-9278	112	33	entity	entity	NOUN
fbem-9278	112	34	is	be	AUX
fbem-9278	112	35	located	locate	VERB
fbem-9278	112	36	,	,	PUNCT
fbem-9278	112	37	the	the	DET
fbem-9278	112	38	environment	environment	NOUN
fbem-9278	112	39	,	,	PUNCT
fbem-9278	112	40	and	and	CCONJ
fbem-9278	112	41	applicable	applicable	ADJ
fbem-9278	112	42	laws	law	NOUN
fbem-9278	112	43	and	and	CCONJ
fbem-9278	112	44	regulations	regulation	NOUN
fbem-9278	112	45	.	.	PUNCT
fbem-9278	113	1	the	the	DET
fbem-9278	113	2	most	most	ADV
fbem-9278	113	3	important	important	ADJ
fbem-9278	113	4	point	point	NOUN
fbem-9278	113	5	is	be	AUX
fbem-9278	113	6	that	that	SCONJ
fbem-9278	113	7	in	in	ADP
fbem-9278	113	8	the	the	DET
fbem-9278	113	9	rapidly	rapidly	ADV
fbem-9278	113	10	changing	change	VERB
fbem-9278	113	11	laws	law	NOUN
fbem-9278	113	12	and	and	CCONJ
fbem-9278	113	13	regulations	regulation	NOUN
fbem-9278	113	14	of	of	ADP
fbem-9278	113	15	the	the	DET
fbem-9278	113	16	securities	security	NOUN
fbem-9278	113	17	market	market	NOUN
fbem-9278	113	18	,	,	PUNCT
fbem-9278	113	19	cpas	cpa	NOUN
fbem-9278	113	20	should	should	AUX
fbem-9278	113	21	establish	establish	VERB
fbem-9278	113	22	a	a	DET
fbem-9278	113	23	professional	professional	ADJ
fbem-9278	113	24	attitude	attitude	NOUN
fbem-9278	113	25	of	of	ADP
fbem-9278	113	26	lifelong	lifelong	ADJ
fbem-9278	113	27	learning	learning	NOUN
fbem-9278	113	28	and	and	CCONJ
fbem-9278	113	29	constantly	constantly	ADV
fbem-9278	113	30	innovate	innovate	VERB
fbem-9278	113	31	their	their	PRON
fbem-9278	113	32	auditing	auditing	NOUN
fbem-9278	113	33	skills	skill	NOUN
fbem-9278	113	34	.	.	PUNCT
fbem-9278	114	1	4.2	4.2	NUM
fbem-9278	114	2	.	.	PUNCT
fbem-9278	115	1	regulatory	regulatory	ADJ
fbem-9278	115	2	bodies	body	NOUN
fbem-9278	115	3	4.2.1	4.2.1	NUM
fbem-9278	115	4	.	.	PUNCT
fbem-9278	115	5	strengthen	strengthen	VERB
fbem-9278	115	6	the	the	DET
fbem-9278	115	7	intensity	intensity	NOUN
fbem-9278	115	8	of	of	ADP
fbem-9278	115	9	inquiries	inquiry	NOUN
fbem-9278	115	10	to	to	ADP
fbem-9278	115	11	small	small	ADJ
fbem-9278	115	12	and	and	CCONJ
fbem-9278	115	13	medium	medium	ADJ
fbem-9278	115	14	-	-	PUNCT
fbem-9278	115	15	sized	sized	ADJ
fbem-9278	115	16	audit	audit	NOUN
fbem-9278	115	17	services	service	NOUN
fbem-9278	115	18	frequent	frequent	ADJ
fbem-9278	115	19	inquiries	inquiry	NOUN
fbem-9278	115	20	by	by	ADP
fbem-9278	115	21	regulators	regulator	NOUN
fbem-9278	115	22	to	to	ADP
fbem-9278	115	23	small	small	ADJ
fbem-9278	115	24	and	and	CCONJ
fbem-9278	115	25	medium	medium	ADJ
fbem-9278	115	26	-	-	PUNCT
fbem-9278	115	27	sized	sized	ADJ
fbem-9278	115	28	firms	firm	NOUN
fbem-9278	115	29	can	can	AUX
fbem-9278	115	30	increase	increase	VERB
fbem-9278	115	31	the	the	DET
fbem-9278	115	32	possibility	possibility	NOUN
fbem-9278	115	33	of	of	ADP
fbem-9278	115	34	exposure	exposure	NOUN
fbem-9278	115	35	of	of	ADP
fbem-9278	115	36	financial	financial	ADJ
fbem-9278	115	37	fraud	fraud	NOUN
fbem-9278	115	38	in	in	ADP
fbem-9278	115	39	the	the	DET
fbem-9278	115	40	audited	audit	VERB
fbem-9278	115	41	business	business	NOUN
fbem-9278	115	42	of	of	ADP
fbem-9278	115	43	small	small	ADJ
fbem-9278	115	44	and	and	CCONJ
fbem-9278	115	45	medium	medium	ADJ
fbem-9278	115	46	-	-	PUNCT
fbem-9278	115	47	sized	sized	ADJ
fbem-9278	115	48	firms	firm	NOUN
fbem-9278	115	49	to	to	ADP
fbem-9278	115	50	a	a	DET
fbem-9278	115	51	certain	certain	ADJ
fbem-9278	115	52	extent	extent	NOUN
fbem-9278	115	53	.	.	PUNCT
fbem-9278	116	1	with	with	ADP
fbem-9278	116	2	regard	regard	NOUN
fbem-9278	116	3	to	to	ADP
fbem-9278	116	4	the	the	DET
fbem-9278	116	5	supervision	supervision	NOUN
fbem-9278	116	6	of	of	ADP
fbem-9278	116	7	the	the	DET
fbem-9278	116	8	capital	capital	NOUN
fbem-9278	116	9	market	market	NOUN
fbem-9278	116	10	,	,	PUNCT
fbem-9278	116	11	it	it	PRON
fbem-9278	116	12	is	be	AUX
fbem-9278	116	13	necessary	necessary	ADJ
fbem-9278	116	14	to	to	PART
fbem-9278	116	15	stand	stand	VERB
fbem-9278	116	16	in	in	ADP
fbem-9278	116	17	the	the	DET
fbem-9278	116	18	perspective	perspective	NOUN
fbem-9278	116	19	of	of	ADP
fbem-9278	116	20	the	the	DET
fbem-9278	116	21	overall	overall	ADJ
fbem-9278	116	22	situation	situation	NOUN
fbem-9278	116	23	,	,	PUNCT
fbem-9278	116	24	carry	carry	VERB
fbem-9278	116	25	out	out	ADP
fbem-9278	116	26	dynamic	dynamic	ADJ
fbem-9278	116	27	supervision	supervision	NOUN
fbem-9278	116	28	of	of	ADP
fbem-9278	116	29	small	small	ADJ
fbem-9278	116	30	and	and	CCONJ
fbem-9278	116	31	medium	medium	ADJ
fbem-9278	116	32	-	-	PUNCT
fbem-9278	116	33	sized	sized	ADJ
fbem-9278	116	34	firms	firm	NOUN
fbem-9278	116	35	from	from	ADP
fbem-9278	116	36	before	before	ADP
fbem-9278	116	37	and	and	CCONJ
fbem-9278	116	38	after	after	ADP
fbem-9278	116	39	the	the	DET
fbem-9278	116	40	event	event	NOUN
fbem-9278	116	41	,	,	PUNCT
fbem-9278	116	42	guide	guide	VERB
fbem-9278	116	43	and	and	CCONJ
fbem-9278	116	44	standardize	standardize	VERB
fbem-9278	116	45	the	the	DET
fbem-9278	116	46	auditing	auditing	NOUN
fbem-9278	116	47	behavior	behavior	NOUN
fbem-9278	116	48	of	of	ADP
fbem-9278	116	49	the	the	DET
fbem-9278	116	50	securities	security	NOUN
fbem-9278	116	51	market	market	NOUN
fbem-9278	116	52	in	in	ADP
fbem-9278	116	53	the	the	DET
fbem-9278	116	54	form	form	NOUN
fbem-9278	116	55	of	of	ADP
fbem-9278	116	56	inquiries	inquiry	NOUN
fbem-9278	116	57	at	at	ADP
fbem-9278	116	58	any	any	DET
fbem-9278	116	59	time	time	NOUN
fbem-9278	116	60	,	,	PUNCT
fbem-9278	116	61	and	and	CCONJ
fbem-9278	116	62	avoid	avoid	VERB
fbem-9278	116	63	audit	audit	NOUN
fbem-9278	116	64	failures	failure	NOUN
fbem-9278	116	65	that	that	PRON
fbem-9278	116	66	may	may	AUX
fbem-9278	116	67	occur	occur	VERB
fbem-9278	116	68	due	due	ADP
fbem-9278	116	69	to	to	ADP
fbem-9278	116	70	their	their	PRON
fbem-9278	116	71	own	own	ADJ
fbem-9278	116	72	shortcomings	shortcoming	NOUN
fbem-9278	116	73	.	.	PUNCT
fbem-9278	117	1	4.2.2	4.2.2	X
fbem-9278	117	2	.	.	PUNCT
fbem-9278	118	1	strengthen	strengthen	VERB
fbem-9278	118	2	external	external	ADJ
fbem-9278	118	3	penalties	penalty	NOUN
fbem-9278	118	4	improve	improve	VERB
fbem-9278	118	5	relevant	relevant	ADJ
fbem-9278	118	6	laws	law	NOUN
fbem-9278	118	7	and	and	CCONJ
fbem-9278	118	8	regulations	regulation	NOUN
fbem-9278	118	9	,	,	PUNCT
fbem-9278	118	10	and	and	CCONJ
fbem-9278	118	11	further	far	ADV
fbem-9278	118	12	increase	increase	VERB
fbem-9278	118	13	the	the	DET
fbem-9278	118	14	punishment	punishment	NOUN
fbem-9278	118	15	for	for	ADP
fbem-9278	118	16	audit	audit	NOUN
fbem-9278	118	17	failures	failure	NOUN
fbem-9278	118	18	of	of	ADP
fbem-9278	118	19	small	small	ADJ
fbem-9278	118	20	and	and	CCONJ
fbem-9278	118	21	medium	medium	ADJ
fbem-9278	118	22	-	-	PUNCT
fbem-9278	118	23	sized	sized	ADJ
fbem-9278	118	24	firms	firm	NOUN
fbem-9278	118	25	.	.	PUNCT
fbem-9278	119	1	as	as	ADP
fbem-9278	119	2	the	the	DET
fbem-9278	119	3	first	first	ADJ
fbem-9278	119	4	small	small	ADJ
fbem-9278	119	5	and	and	CCONJ
fbem-9278	119	6	medium	medium	ADJ
fbem-9278	119	7	-	-	PUNCT
fbem-9278	119	8	sized	sized	ADJ
fbem-9278	119	9	firm	firm	NOUN
fbem-9278	119	10	to	to	PART
fbem-9278	119	11	undertake	undertake	VERB
fbem-9278	119	12	the	the	DET
fbem-9278	119	13	audit	audit	NOUN
fbem-9278	119	14	business	business	NOUN
fbem-9278	119	15	of	of	ADP
fbem-9278	119	16	the	the	DET
fbem-9278	119	17	securities	security	NOUN
fbem-9278	119	18	market	market	NOUN
fbem-9278	119	19	,	,	PUNCT
fbem-9278	119	20	the	the	DET
fbem-9278	119	21	tangtang	tangtang	PROPN
fbem-9278	119	22	law	law	NOUN
fbem-9278	119	23	firm	firm	NOUN
fbem-9278	119	24	in	in	ADP
fbem-9278	119	25	this	this	DET
fbem-9278	119	26	case	case	NOUN
fbem-9278	119	27	was	be	AUX
fbem-9278	119	28	severely	severely	ADV
fbem-9278	119	29	punished	punish	VERB
fbem-9278	119	30	by	by	ADP
fbem-9278	119	31	the	the	DET
fbem-9278	119	32	csrc	csrc	NOUN
fbem-9278	119	33	with	with	ADP
fbem-9278	119	34	the	the	DET
fbem-9278	119	35	severe	severe	ADJ
fbem-9278	119	36	penalty	penalty	NOUN
fbem-9278	119	37	of	of	ADP
fbem-9278	119	38	"	"	PUNCT
fbem-9278	119	39	six	six	NUM
fbem-9278	119	40	fines	fine	NOUN
fbem-9278	119	41	and	and	CCONJ
fbem-9278	119	42	one	one	NUM
fbem-9278	119	43	forfeiture	forfeiture	NOUN
fbem-9278	119	44	"	"	PUNCT
fbem-9278	119	45	,	,	PUNCT
fbem-9278	119	46	which	which	PRON
fbem-9278	119	47	to	to	ADP
fbem-9278	119	48	a	a	DET
fbem-9278	119	49	certain	certain	ADJ
fbem-9278	119	50	extent	extent	NOUN
fbem-9278	119	51	sounded	sound	VERB
fbem-9278	119	52	the	the	DET
fbem-9278	119	53	alarm	alarm	NOUN
fbem-9278	119	54	for	for	ADP
fbem-9278	119	55	the	the	DET
fbem-9278	119	56	audit	audit	NOUN
fbem-9278	119	57	business	business	NOUN
fbem-9278	119	58	of	of	ADP
fbem-9278	119	59	the	the	DET
fbem-9278	119	60	subsequent	subsequent	ADJ
fbem-9278	119	61	small	small	ADJ
fbem-9278	119	62	and	and	CCONJ
fbem-9278	119	63	medium	medium	ADJ
fbem-9278	119	64	-	-	PUNCT
fbem-9278	119	65	sized	sized	ADJ
fbem-9278	119	66	firms	firm	NOUN
fbem-9278	119	67	.	.	PUNCT
fbem-9278	120	1	the	the	DET
fbem-9278	120	2	limitations	limitation	NOUN
fbem-9278	120	3	of	of	ADP
fbem-9278	120	4	small	small	ADJ
fbem-9278	120	5	and	and	CCONJ
fbem-9278	120	6	medium	medium	ADJ
fbem-9278	120	7	-	-	PUNCT
fbem-9278	120	8	sized	sized	ADJ
fbem-9278	120	9	firms	firm	NOUN
fbem-9278	120	10	'	'	PART
fbem-9278	120	11	own	own	ADJ
fbem-9278	120	12	defects	defect	NOUN
fbem-9278	120	13	,	,	PUNCT
fbem-9278	120	14	the	the	DET
fbem-9278	120	15	imperfect	imperfect	ADJ
fbem-9278	120	16	development	development	NOUN
fbem-9278	120	17	of	of	ADP
fbem-9278	120	18	the	the	DET
fbem-9278	120	19	dual	dual	ADJ
fbem-9278	120	20	filing	filing	NOUN
fbem-9278	120	21	system	system	NOUN
fbem-9278	120	22	,	,	PUNCT
fbem-9278	120	23	and	and	CCONJ
fbem-9278	120	24	the	the	DET
fbem-9278	120	25	mixed	mixed	ADJ
fbem-9278	120	26	nature	nature	NOUN
fbem-9278	120	27	of	of	ADP
fbem-9278	120	28	listed	list	VERB
fbem-9278	120	29	companies	company	NOUN
fbem-9278	120	30	have	have	AUX
fbem-9278	120	31	greatly	greatly	ADV
fbem-9278	120	32	increased	increase	VERB
fbem-9278	120	33	the	the	DET
fbem-9278	120	34	possibility	possibility	NOUN
fbem-9278	120	35	of	of	ADP
fbem-9278	120	36	audit	audit	NOUN
fbem-9278	120	37	failure	failure	NOUN
fbem-9278	120	38	of	of	ADP
fbem-9278	120	39	small	small	ADJ
fbem-9278	120	40	and	and	CCONJ
fbem-9278	120	41	medium	medium	ADJ
fbem-9278	120	42	-	-	PUNCT
fbem-9278	120	43	sized	sized	ADJ
fbem-9278	120	44	firms	firm	NOUN
fbem-9278	120	45	.	.	PUNCT
fbem-9278	121	1	the	the	DET
fbem-9278	121	2	increase	increase	NOUN
fbem-9278	121	3	in	in	ADP
fbem-9278	121	4	the	the	DET
fbem-9278	121	5	amount	amount	NOUN
fbem-9278	121	6	of	of	ADP
fbem-9278	121	7	penalties	penalty	NOUN
fbem-9278	121	8	imposed	impose	VERB
fbem-9278	121	9	on	on	ADP
fbem-9278	121	10	small	small	ADJ
fbem-9278	121	11	and	and	CCONJ
fbem-9278	121	12	mediumsized	mediumsized	ADJ
fbem-9278	121	13	firms	firm	NOUN
fbem-9278	121	14	for	for	ADP
fbem-9278	121	15	illegal	illegal	ADJ
fbem-9278	121	16	audits	audits	NOUN
fbem-9278	121	17	makes	make	VERB
fbem-9278	121	18	the	the	DET
fbem-9278	121	19	price	price	NOUN
fbem-9278	121	20	to	to	PART
fbem-9278	121	21	be	be	AUX
fbem-9278	121	22	paid	pay	VERB
fbem-9278	121	23	after	after	ADP
fbem-9278	121	24	their	their	PRON
fbem-9278	121	25	audit	audit	NOUN
fbem-9278	121	26	failure	failure	NOUN
fbem-9278	121	27	much	much	ADV
fbem-9278	121	28	higher	high	ADJ
fbem-9278	121	29	than	than	ADP
fbem-9278	121	30	the	the	DET
fbem-9278	121	31	profits	profit	NOUN
fbem-9278	121	32	obtained	obtain	VERB
fbem-9278	121	33	by	by	ADP
fbem-9278	121	34	selling	sell	VERB
fbem-9278	121	35	their	their	PRON
fbem-9278	121	36	audit	audit	NOUN
fbem-9278	121	37	opinions	opinion	NOUN
fbem-9278	121	38	,	,	PUNCT
fbem-9278	121	39	which	which	PRON
fbem-9278	121	40	may	may	AUX
fbem-9278	121	41	protect	protect	VERB
fbem-9278	121	42	the	the	DET
fbem-9278	121	43	independence	independence	NOUN
fbem-9278	121	44	of	of	ADP
fbem-9278	121	45	small	small	ADJ
fbem-9278	121	46	and	and	CCONJ
fbem-9278	121	47	medium	medium	ADJ
fbem-9278	121	48	-	-	PUNCT
fbem-9278	121	49	sized	sized	ADJ
fbem-9278	121	50	firms	firm	NOUN
fbem-9278	121	51	to	to	ADP
fbem-9278	121	52	a	a	DET
fbem-9278	121	53	certain	certain	ADJ
fbem-9278	121	54	extent	extent	NOUN
fbem-9278	121	55	and	and	CCONJ
fbem-9278	121	56	improve	improve	VERB
fbem-9278	121	57	their	their	PRON
fbem-9278	121	58	audit	audit	NOUN
fbem-9278	121	59	quality	quality	NOUN
fbem-9278	121	60	.	.	PUNCT
fbem-9278	122	1	5	5	X
fbem-9278	122	2	.	.	X
fbem-9278	122	3	conclusion	conclusion	NOUN
fbem-9278	122	4	this	this	DET
fbem-9278	122	5	paper	paper	NOUN
fbem-9278	122	6	takes	take	VERB
fbem-9278	122	7	*	*	PROPN
fbem-9278	122	8	st	st	PROPN
fbem-9278	122	9	xinyi	xinyi	PROPN
fbem-9278	122	10	as	as	ADP
fbem-9278	122	11	an	an	DET
fbem-9278	122	12	example	example	NOUN
fbem-9278	122	13	,	,	PUNCT
fbem-9278	122	14	analyzes	analyze	VERB
fbem-9278	122	15	the	the	DET
fbem-9278	122	16	performance	performance	NOUN
fbem-9278	122	17	and	and	CCONJ
fbem-9278	122	18	causes	cause	NOUN
fbem-9278	122	19	of	of	ADP
fbem-9278	122	20	audit	audit	NOUN
fbem-9278	122	21	failures	failure	NOUN
fbem-9278	122	22	of	of	ADP
fbem-9278	122	23	the	the	DET
fbem-9278	122	24	halls	hall	NOUN
fbem-9278	122	25	responsible	responsible	ADJ
fbem-9278	122	26	for	for	ADP
fbem-9278	122	27	its	its	PRON
fbem-9278	122	28	audit	audit	NOUN
fbem-9278	122	29	business	business	NOUN
fbem-9278	122	30	,	,	PUNCT
fbem-9278	122	31	and	and	CCONJ
fbem-9278	122	32	proposes	propose	VERB
fbem-9278	122	33	corresponding	correspond	VERB
fbem-9278	122	34	measures	measure	NOUN
fbem-9278	122	35	to	to	PART
fbem-9278	122	36	prevent	prevent	VERB
fbem-9278	122	37	audit	audit	NOUN
fbem-9278	122	38	failures	failure	NOUN
fbem-9278	122	39	.	.	PUNCT
fbem-9278	123	1	however	however	ADV
fbem-9278	123	2	,	,	PUNCT
fbem-9278	123	3	*	*	PROPN
fbem-9278	123	4	st	st	PROPN
fbem-9278	123	5	xinyi	xinyi	PROPN
fbem-9278	123	6	is	be	AUX
fbem-9278	123	7	only	only	ADV
fbem-9278	123	8	a	a	DET
fbem-9278	123	9	special	special	ADJ
fbem-9278	123	10	case	case	NOUN
fbem-9278	123	11	of	of	ADP
fbem-9278	123	12	audit	audit	NOUN
fbem-9278	123	13	failure	failure	NOUN
fbem-9278	123	14	cases	case	NOUN
fbem-9278	123	15	of	of	ADP
fbem-9278	123	16	small	small	ADJ
fbem-9278	123	17	and	and	CCONJ
fbem-9278	123	18	mediumsized	mediumsized	ADJ
fbem-9278	123	19	enterprises	enterprise	NOUN
fbem-9278	123	20	,	,	PUNCT
fbem-9278	123	21	so	so	SCONJ
fbem-9278	123	22	the	the	DET
fbem-9278	123	23	suggestions	suggestion	NOUN
fbem-9278	123	24	made	make	VERB
fbem-9278	123	25	are	be	AUX
fbem-9278	123	26	somewhat	somewhat	ADV
fbem-9278	123	27	onesided	onesided	ADJ
fbem-9278	123	28	.	.	PUNCT
fbem-9278	124	1	at	at	ADP
fbem-9278	124	2	present	present	ADJ
fbem-9278	124	3	,	,	PUNCT
fbem-9278	124	4	the	the	DET
fbem-9278	124	5	development	development	NOUN
fbem-9278	124	6	of	of	ADP
fbem-9278	124	7	the	the	DET
fbem-9278	124	8	audit	audit	NOUN
fbem-9278	124	9	business	business	NOUN
fbem-9278	124	10	of	of	ADP
fbem-9278	124	11	listed	list	VERB
fbem-9278	124	12	companies	company	NOUN
fbem-9278	124	13	of	of	ADP
fbem-9278	124	14	small	small	ADJ
fbem-9278	124	15	and	and	CCONJ
fbem-9278	124	16	medium	medium	ADJ
fbem-9278	124	17	-	-	PUNCT
fbem-9278	124	18	sized	sized	ADJ
fbem-9278	124	19	firms	firm	NOUN
fbem-9278	124	20	is	be	AUX
fbem-9278	124	21	not	not	PART
fbem-9278	124	22	perfect	perfect	ADJ
fbem-9278	124	23	,	,	PUNCT
fbem-9278	124	24	so	so	CCONJ
fbem-9278	124	25	audit	audit	NOUN
fbem-9278	124	26	failure	failure	NOUN
fbem-9278	124	27	will	will	AUX
fbem-9278	124	28	inevitably	inevitably	ADV
fbem-9278	124	29	have	have	VERB
fbem-9278	124	30	a	a	DET
fbem-9278	124	31	non	non	ADJ
fbem-9278	124	32	-	-	ADJ
fbem-9278	124	33	negligible	negligible	ADJ
fbem-9278	124	34	negative	negative	ADJ
fbem-9278	124	35	impact	impact	NOUN
fbem-9278	124	36	on	on	ADP
fbem-9278	124	37	the	the	DET
fbem-9278	124	38	development	development	NOUN
fbem-9278	124	39	of	of	ADP
fbem-9278	124	40	such	such	ADJ
fbem-9278	124	41	businesses	business	NOUN
fbem-9278	124	42	by	by	ADP
fbem-9278	124	43	small	small	ADJ
fbem-9278	124	44	and	and	CCONJ
fbem-9278	124	45	medium	medium	ADJ
fbem-9278	124	46	-	-	PUNCT
fbem-9278	124	47	sized	sized	ADJ
fbem-9278	124	48	firms	firm	NOUN
fbem-9278	124	49	.	.	PUNCT
fbem-9278	125	1	the	the	DET
fbem-9278	125	2	dual	dual	ADJ
fbem-9278	125	3	filing	filing	NOUN
fbem-9278	125	4	system	system	NOUN
fbem-9278	125	5	has	have	AUX
fbem-9278	125	6	been	be	AUX
fbem-9278	125	7	implemented	implement	VERB
fbem-9278	125	8	in	in	ADP
fbem-9278	125	9	china	china	PROPN
fbem-9278	125	10	for	for	ADP
fbem-9278	125	11	a	a	DET
fbem-9278	125	12	relatively	relatively	ADV
fbem-9278	125	13	short	short	ADJ
fbem-9278	125	14	time	time	NOUN
fbem-9278	125	15	,	,	PUNCT
fbem-9278	125	16	and	and	CCONJ
fbem-9278	125	17	only	only	ADV
fbem-9278	125	18	when	when	SCONJ
fbem-9278	125	19	small	small	ADJ
fbem-9278	125	20	and	and	CCONJ
fbem-9278	125	21	medium	medium	ADJ
fbem-9278	125	22	-	-	PUNCT
fbem-9278	125	23	sized	sized	ADJ
fbem-9278	125	24	firms	firm	NOUN
fbem-9278	125	25	improve	improve	VERB
fbem-9278	125	26	their	their	PRON
fbem-9278	125	27	own	own	ADJ
fbem-9278	125	28	business	business	NOUN
fbem-9278	125	29	capabilities	capability	NOUN
fbem-9278	125	30	,	,	PUNCT
fbem-9278	125	31	accurately	accurately	ADV
fbem-9278	125	32	position	position	VERB
fbem-9278	125	33	their	their	PRON
fbem-9278	125	34	own	own	ADJ
fbem-9278	125	35	situation	situation	NOUN
fbem-9278	125	36	,	,	PUNCT
fbem-9278	125	37	improve	improve	VERB
fbem-9278	125	38	their	their	PRON
fbem-9278	125	39	professional	professional	ADJ
fbem-9278	125	40	competence	competence	NOUN
fbem-9278	125	41	,	,	PUNCT
fbem-9278	125	42	and	and	CCONJ
fbem-9278	125	43	then	then	ADV
fbem-9278	125	44	strengthen	strengthen	VERB
fbem-9278	125	45	the	the	DET
fbem-9278	125	46	regulators	regulator	NOUN
fbem-9278	125	47	'	'	PART
fbem-9278	125	48	concern	concern	NOUN
fbem-9278	125	49	and	and	CCONJ
fbem-9278	125	50	inquiry	inquiry	NOUN
fbem-9278	125	51	for	for	ADP
fbem-9278	125	52	small	small	ADJ
fbem-9278	125	53	and	and	CCONJ
fbem-9278	125	54	mediumsized	mediumsized	ADJ
fbem-9278	125	55	firms	firm	NOUN
fbem-9278	125	56	,	,	PUNCT
fbem-9278	125	57	can	can	AUX
fbem-9278	125	58	they	they	PRON
fbem-9278	125	59	promote	promote	VERB
fbem-9278	125	60	the	the	DET
fbem-9278	125	61	development	development	NOUN
fbem-9278	125	62	of	of	ADP
fbem-9278	125	63	small	small	ADJ
fbem-9278	125	64	and	and	CCONJ
fbem-9278	125	65	medium	medium	ADJ
fbem-9278	125	66	-	-	PUNCT
fbem-9278	125	67	sized	sized	ADJ
fbem-9278	125	68	firms	firm	NOUN
fbem-9278	125	69	under	under	ADP
fbem-9278	125	70	the	the	DET
fbem-9278	125	71	dual	dual	ADJ
fbem-9278	125	72	filing	filing	NOUN
fbem-9278	125	73	system	system	NOUN
fbem-9278	125	74	.	.	PUNCT
fbem-9278	126	1	references	reference	NOUN
fbem-9278	126	2	[	[	X
fbem-9278	126	3	1	1	NUM
fbem-9278	126	4	]	]	X
fbem-9278	126	5	m.s	m.s	PROPN
fbem-9278	126	6	.	.	PUNCT
fbem-9278	126	7	jiang	jiang	PROPN
fbem-9278	126	8	:	:	PUNCT
fbem-9278	126	9	research	research	NOUN
fbem-9278	126	10	on	on	ADP
fbem-9278	126	11	internal	internal	ADJ
fbem-9278	126	12	governance	governance	NOUN
fbem-9278	126	13	mechanism	mechanism	NOUN
fbem-9278	126	14	of	of	ADP
fbem-9278	126	15	small	small	ADJ
fbem-9278	126	16	and	and	CCONJ
fbem-9278	126	17	medium	medium	ADJ
fbem-9278	126	18	-	-	PUNCT
fbem-9278	126	19	sized	sized	ADJ
fbem-9278	126	20	accounting	accounting	NOUN
fbem-9278	126	21	firms	firm	NOUN
fbem-9278	126	22	,	,	PUNCT
fbem-9278	126	23	(	(	PUNCT
fbem-9278	126	24	nanjing	nanjing	PROPN
fbem-9278	126	25	university	university	PROPN
fbem-9278	126	26	of	of	ADP
fbem-9278	126	27	information	information	NOUN
fbem-9278	126	28	science	science	NOUN
fbem-9278	126	29	and	and	CCONJ
fbem-9278	126	30	technology	technology	NOUN
fbem-9278	126	31	,	,	PUNCT
fbem-9278	126	32	china,2019	china,2019	NOUN
fbem-9278	126	33	)	)	PUNCT
fbem-9278	126	34	.	.	PUNCT
fbem-9278	127	1	[	[	X
fbem-9278	127	2	2	2	X
fbem-9278	127	3	]	]	PUNCT
fbem-9278	127	4	beijing	beijing	PROPN
fbem-9278	127	5	securities	securities	PROPN
fbem-9278	127	6	regulatory	regulatory	PROPN
fbem-9278	127	7	bureau	bureau	PROPN
fbem-9278	127	8	research	research	NOUN
fbem-9278	127	9	group	group	NOUN
fbem-9278	127	10	:	:	PUNCT
fbem-9278	127	11	the	the	DET
fbem-9278	127	12	impact	impact	NOUN
fbem-9278	127	13	of	of	ADP
fbem-9278	127	14	the	the	DET
fbem-9278	127	15	implementation	implementation	NOUN
fbem-9278	127	16	of	of	ADP
fbem-9278	127	17	the	the	DET
fbem-9278	127	18	new	new	ADJ
fbem-9278	127	19	securities	security	NOUN
fbem-9278	127	20	law	law	NOUN
fbem-9278	127	21	on	on	ADP
fbem-9278	127	22	the	the	DET
fbem-9278	127	23	audit	audit	NOUN
fbem-9278	127	24	industry	industry	NOUN
fbem-9278	127	25	and	and	CCONJ
fbem-9278	127	26	regulatory	regulatory	ADJ
fbem-9278	127	27	suggestions	suggestion	NOUN
fbem-9278	127	28	,	,	PUNCT
fbem-9278	127	29	finance	finance	NOUN
fbem-9278	127	30	&	&	CCONJ
fbem-9278	127	31	accounting	accounting	PROPN
fbem-9278	127	32	,	,	PUNCT
fbem-9278	127	33	(	(	PUNCT
fbem-9278	127	34	2021)no.18	2021)no.18	NUM
fbem-9278	127	35	,	,	PUNCT
fbem-9278	127	36	p24	p24	NOUN
fbem-9278	127	37	-	-	PUNCT
fbem-9278	127	38	28	28	NUM
fbem-9278	127	39	.	.	PUNCT
fbem-9278	128	1	[	[	X
fbem-9278	128	2	3	3	X
fbem-9278	128	3	]	]	X
fbem-9278	128	4	x.g	x.g	PROPN
fbem-9278	128	5	.	.	PUNCT
fbem-9278	128	6	chen	chen	PROPN
fbem-9278	128	7	:	:	PUNCT
fbem-9278	129	1	research	research	NOUN
fbem-9278	129	2	on	on	ADP
fbem-9278	129	3	audit	audit	NOUN
fbem-9278	129	4	countermeasures	countermeasure	NOUN
fbem-9278	129	5	of	of	ADP
fbem-9278	129	6	financial	financial	ADJ
fbem-9278	129	7	statements	statement	NOUN
fbem-9278	129	8	of	of	ADP
fbem-9278	129	9	listed	list	VERB
fbem-9278	129	10	companies	company	NOUN
fbem-9278	129	11	under	under	ADP
fbem-9278	129	12	the	the	DET
fbem-9278	129	13	new	new	ADJ
fbem-9278	129	14	securities	security	NOUN
fbem-9278	129	15	law	law	NOUN
fbem-9278	129	16	,	,	PUNCT
fbem-9278	129	17	china	china	PROPN
fbem-9278	129	18	certified	certify	VERB
fbem-9278	129	19	public	public	ADJ
fbem-9278	129	20	accountants,(2020)no.11	accountants,(2020)no.11	PROPN
fbem-9278	129	21	,	,	PUNCT
fbem-9278	129	22	p93	p93	NOUN
fbem-9278	129	23	-	-	PUNCT
fbem-9278	129	24	95	95	NUM
fbem-9278	129	25	.	.	PUNCT
fbem-9278	130	1	[	[	X
fbem-9278	130	2	4	4	X
fbem-9278	130	3	]	]	X
fbem-9278	130	4	x.h	x.h	PROPN
fbem-9278	130	5	.	.	PROPN
fbem-9278	130	6	li	li	PROPN
fbem-9278	130	7	,	,	PUNCT
fbem-9278	130	8	l.y	l.y	PROPN
fbem-9278	130	9	.	.	PROPN
fbem-9278	130	10	sun	sun	PROPN
fbem-9278	130	11	:	:	PUNCT
fbem-9278	130	12	the	the	DET
fbem-9278	130	13	change	change	NOUN
fbem-9278	130	14	of	of	ADP
fbem-9278	130	15	the	the	DET
fbem-9278	130	16	filing	filing	NOUN
fbem-9278	130	17	system	system	NOUN
fbem-9278	130	18	and	and	CCONJ
fbem-9278	130	19	its	its	PRON
fbem-9278	130	20	supervision	supervision	NOUN
fbem-9278	130	21	of	of	ADP
fbem-9278	130	22	accounting	accounting	NOUN
fbem-9278	130	23	firms	firm	NOUN
fbem-9278	130	24	——	——	PUNCT
fbem-9278	130	25	case	case	NOUN
fbem-9278	130	26	evidence	evidence	NOUN
fbem-9278	130	27	from	from	ADP
fbem-9278	130	28	~*st	~*st	NUM
fbem-9278	130	29	xinyi	xinyi	PROPN
fbem-9278	130	30	's	's	PART
fbem-9278	130	31	transfer	transfer	NOUN
fbem-9278	130	32	to	to	ADP
fbem-9278	130	33	shenzhen	shenzhen	PROPN
fbem-9278	130	34	tangtang	tangtang	PROPN
fbem-9278	130	35	firm	firm	PROPN
fbem-9278	130	36	,	,	PUNCT
fbem-9278	130	37	journal	journal	NOUN
fbem-9278	130	38	of	of	ADP
fbem-9278	130	39	yangzhou	yangzhou	PROPN
fbem-9278	130	40	university(humanities	university(humanities	PROPN
fbem-9278	130	41	and	and	CCONJ
fbem-9278	130	42	social	social	ADJ
fbem-9278	130	43	sciences	sciences	PROPN
fbem-9278	130	44	edition	edition	NOUN
fbem-9278	130	45	)	)	PUNCT
fbem-9278	130	46	,	,	PUNCT
fbem-9278	130	47	(	(	PUNCT
fbem-9278	130	48	2021	2021	NUM
fbem-9278	130	49	)	)	PUNCT
fbem-9278	130	50	,	,	PUNCT
fbem-9278	130	51	no.25(01	no.25(01	PROPN
fbem-9278	130	52	)	)	PUNCT
fbem-9278	130	53	,	,	PUNCT
fbem-9278	130	54	p41	p41	PROPN
fbem-9278	130	55	-	-	SYM
fbem-9278	130	56	53	53	NUM
fbem-9278	130	57	.	.	PUNCT
fbem-9278	131	1	[	[	X
fbem-9278	131	2	5	5	X
fbem-9278	131	3	]	]	X
fbem-9278	131	4	z.j	z.j	PROPN
fbem-9278	131	5	.	.	PROPN
fbem-9278	131	6	zhang	zhang	PROPN
fbem-9278	131	7	:	:	PUNCT
fbem-9278	131	8	change	change	NOUN
fbem-9278	131	9	of	of	ADP
fbem-9278	131	10	auditor	auditor	NOUN
fbem-9278	131	11	and	and	CCONJ
fbem-9278	131	12	purchase	purchase	NOUN
fbem-9278	131	13	of	of	ADP
fbem-9278	131	14	internal	internal	ADJ
fbem-9278	131	15	control	control	NOUN
fbem-9278	131	16	audit	audit	NOUN
fbem-9278	131	17	opinion	opinion	NOUN
fbem-9278	131	18	,	,	PUNCT
fbem-9278	131	19	finance	finance	NOUN
fbem-9278	131	20	and	and	CCONJ
fbem-9278	131	21	economics	economic	NOUN
fbem-9278	131	22	series	series	NOUN
fbem-9278	131	23	,	,	PUNCT
fbem-9278	131	24	(	(	PUNCT
fbem-9278	131	25	2018	2018	NUM
fbem-9278	131	26	)	)	PUNCT
fbem-9278	131	27	.	.	PUNCT
fbem-9278	132	1	[	[	X
fbem-9278	132	2	6	6	NUM
fbem-9278	132	3	]	]	X
fbem-9278	132	4	t.z	t.z	PROPN
fbem-9278	132	5	.	.	PROPN
fbem-9278	132	6	zhang	zhang	PROPN
fbem-9278	132	7	:	:	PUNCT
fbem-9278	132	8	research	research	NOUN
fbem-9278	132	9	on	on	ADP
fbem-9278	132	10	the	the	DET
fbem-9278	132	11	impact	impact	NOUN
fbem-9278	132	12	of	of	ADP
fbem-9278	132	13	audit	audit	NOUN
fbem-9278	132	14	change	change	NOUN
fbem-9278	132	15	on	on	ADP
fbem-9278	132	16	abnormal	abnormal	ADJ
fbem-9278	132	17	turnaround	turnaround	NOUN
fbem-9278	132	18	of	of	ADP
fbem-9278	132	19	st	st	PROPN
fbem-9278	132	20	company	company	PROPN
fbem-9278	132	21	,	,	PUNCT
fbem-9278	132	22	friends	friend	NOUN
fbem-9278	132	23	of	of	ADP
fbem-9278	132	24	accounting	accounting	NOUN
fbem-9278	132	25	,	,	PUNCT
fbem-9278	132	26	(	(	PUNCT
fbem-9278	132	27	2020	2020	NUM
fbem-9278	132	28	)	)	PUNCT
fbem-9278	132	29	no.08,60	no.08,60	NOUN
fbem-9278	132	30	-	-	PUNCT
fbem-9278	132	31	66	66	NUM
fbem-9278	132	32	.	.	PUNCT