id	sid	tid	token	lemma	pos
fbem-9297	1	1	frontiers	frontier	NOUN
fbem-9297	1	2	in	in	ADP
fbem-9297	1	3	business	business	NOUN
fbem-9297	1	4	,	,	PUNCT
fbem-9297	1	5	economics	economic	NOUN
fbem-9297	1	6	and	and	CCONJ
fbem-9297	1	7	management	management	NOUN
fbem-9297	1	8	issn	issn	PROPN
fbem-9297	1	9	:	:	PUNCT
fbem-9297	1	10	2766	2766	NUM
fbem-9297	1	11	-	-	PUNCT
fbem-9297	1	12	824x	824x	NUM
fbem-9297	1	13	|	|	ADJ
fbem-9297	1	14	vol	vol	NOUN
fbem-9297	1	15	.	.	PROPN
fbem-9297	2	1	9	9	NUM
fbem-9297	2	2	,	,	PUNCT
fbem-9297	2	3	no	no	INTJ
fbem-9297	2	4	.	.	NOUN
fbem-9297	2	5	2	2	NUM
fbem-9297	2	6	,	,	PUNCT
fbem-9297	2	7	2023	2023	NUM
fbem-9297	2	8	269	269	NUM
fbem-9297	2	9	study	study	NOUN
fbem-9297	2	10	on	on	ADP
fbem-9297	2	11	the	the	DET
fbem-9297	2	12	impact	impact	NOUN
fbem-9297	2	13	of	of	ADP
fbem-9297	2	14	digital	digital	ADJ
fbem-9297	2	15	transformation	transformation	NOUN
fbem-9297	2	16	on	on	ADP
fbem-9297	2	17	audit	audit	NOUN
fbem-9297	2	18	risks	risk	NOUN
fbem-9297	2	19	of	of	ADP
fbem-9297	2	20	accounting	accounting	NOUN
fbem-9297	2	21	firms	firm	NOUN
fbem-9297	2	22	:	:	PUNCT
fbem-9297	2	23	the	the	DET
fbem-9297	2	24	case	case	NOUN
fbem-9297	2	25	of	of	ADP
fbem-9297	2	26	grant	grant	PROPN
fbem-9297	2	27	thornton	thornton	PROPN
fbem-9297	2	28	jun	jun	PROPN
fbem-9297	2	29	he1	he1	PROPN
fbem-9297	2	30	,	,	PUNCT
fbem-9297	2	31	*	*	PUNCT
fbem-9297	3	1	1school	1school	NUM
fbem-9297	3	2	of	of	ADP
fbem-9297	3	3	accounting	accounting	NOUN
fbem-9297	3	4	,	,	PUNCT
fbem-9297	3	5	anhui	anhui	PROPN
fbem-9297	3	6	university	university	PROPN
fbem-9297	3	7	of	of	ADP
fbem-9297	3	8	finance	finance	NOUN
fbem-9297	3	9	and	and	CCONJ
fbem-9297	3	10	economics	economic	NOUN
fbem-9297	3	11	,	,	PUNCT
fbem-9297	3	12	bengbu	bengbu	NOUN
fbem-9297	3	13	233000	233000	NUM
fbem-9297	3	14	,	,	PUNCT
fbem-9297	3	15	china	china	PROPN
fbem-9297	3	16	*	*	PUNCT
fbem-9297	3	17	corresponding	correspond	VERB
fbem-9297	3	18	author	author	NOUN
fbem-9297	3	19	:	:	PUNCT
fbem-9297	3	20	jun	jun	PROPN
fbem-9297	3	21	he	he	PRON
fbem-9297	3	22	(	(	PUNCT
fbem-9297	3	23	email	email	NOUN
fbem-9297	3	24	:	:	PUNCT
fbem-9297	3	25	1661990462@qq.com	1661990462@qq.com	NUM
fbem-9297	3	26	)	)	PUNCT
fbem-9297	3	27	abstract	abstract	NOUN
fbem-9297	3	28	:	:	PUNCT
fbem-9297	3	29	as	as	ADP
fbem-9297	3	30	the	the	DET
fbem-9297	3	31	external	external	ADJ
fbem-9297	3	32	environment	environment	NOUN
fbem-9297	3	33	changes	change	NOUN
fbem-9297	3	34	,	,	PUNCT
fbem-9297	3	35	digital	digital	ADJ
fbem-9297	3	36	transformation	transformation	NOUN
fbem-9297	3	37	is	be	AUX
fbem-9297	3	38	becoming	become	VERB
fbem-9297	3	39	increasingly	increasingly	ADV
fbem-9297	3	40	necessary	necessary	ADJ
fbem-9297	3	41	for	for	ADP
fbem-9297	3	42	accounting	accounting	NOUN
fbem-9297	3	43	firms	firm	NOUN
fbem-9297	3	44	.	.	PUNCT
fbem-9297	4	1	firstly	firstly	ADV
fbem-9297	4	2	the	the	DET
fbem-9297	4	3	'	'	PUNCT
fbem-9297	4	4	14th	14th	ADJ
fbem-9297	4	5	five	five	NUM
fbem-9297	4	6	-	-	PUNCT
fbem-9297	4	7	year	year	NOUN
fbem-9297	4	8	plan	plan	NOUN
fbem-9297	4	9	'	'	PUNCT
fbem-9297	4	10	for	for	ADP
fbem-9297	4	11	the	the	DET
fbem-9297	4	12	development	development	NOUN
fbem-9297	4	13	of	of	ADP
fbem-9297	4	14	the	the	DET
fbem-9297	4	15	digital	digital	ADJ
fbem-9297	4	16	economy	economy	NOUN
fbem-9297	4	17	emphasizes	emphasize	VERB
fbem-9297	4	18	the	the	DET
fbem-9297	4	19	importance	importance	NOUN
fbem-9297	4	20	of	of	ADP
fbem-9297	4	21	accelerating	accelerate	VERB
fbem-9297	4	22	the	the	DET
fbem-9297	4	23	digitalization	digitalization	NOUN
fbem-9297	4	24	of	of	ADP
fbem-9297	4	25	the	the	DET
fbem-9297	4	26	industry	industry	NOUN
fbem-9297	4	27	.	.	PUNCT
fbem-9297	5	1	secondly	secondly	ADV
fbem-9297	5	2	audit	audit	NOUN
fbem-9297	5	3	plays	play	VERB
fbem-9297	5	4	an	an	DET
fbem-9297	5	5	important	important	ADJ
fbem-9297	5	6	third	third	ADJ
fbem-9297	5	7	-	-	PUNCT
fbem-9297	5	8	party	party	NOUN
fbem-9297	5	9	supervisory	supervisory	ADJ
fbem-9297	5	10	role	role	NOUN
fbem-9297	5	11	in	in	ADP
fbem-9297	5	12	the	the	DET
fbem-9297	5	13	capital	capital	NOUN
fbem-9297	5	14	market	market	NOUN
fbem-9297	5	15	and	and	CCONJ
fbem-9297	5	16	the	the	DET
fbem-9297	5	17	volume	volume	NOUN
fbem-9297	5	18	of	of	ADP
fbem-9297	5	19	audit	audit	NOUN
fbem-9297	5	20	engagements	engagement	NOUN
fbem-9297	5	21	has	have	AUX
fbem-9297	5	22	been	be	AUX
fbem-9297	5	23	growing	grow	VERB
fbem-9297	5	24	in	in	ADP
fbem-9297	5	25	recent	recent	ADJ
fbem-9297	5	26	years	year	NOUN
fbem-9297	5	27	,	,	PUNCT
fbem-9297	5	28	but	but	CCONJ
fbem-9297	5	29	the	the	DET
fbem-9297	5	30	corresponding	correspond	VERB
fbem-9297	5	31	increase	increase	NOUN
fbem-9297	5	32	in	in	ADP
fbem-9297	5	33	audit	audit	NOUN
fbem-9297	5	34	risk	risk	NOUN
fbem-9297	5	35	due	due	ADP
fbem-9297	5	36	to	to	ADP
fbem-9297	5	37	manpower	manpower	NOUN
fbem-9297	5	38	shortage	shortage	NOUN
fbem-9297	5	39	,	,	PUNCT
fbem-9297	5	40	lack	lack	NOUN
fbem-9297	5	41	of	of	ADP
fbem-9297	5	42	time	time	NOUN
fbem-9297	5	43	and	and	CCONJ
fbem-9297	5	44	limited	limited	ADJ
fbem-9297	5	45	resources	resource	NOUN
fbem-9297	5	46	.	.	PUNCT
fbem-9297	6	1	finally	finally	ADV
fbem-9297	6	2	the	the	DET
fbem-9297	6	3	outbreak	outbreak	NOUN
fbem-9297	6	4	of	of	ADP
fbem-9297	6	5	the	the	DET
fbem-9297	6	6	new	new	ADJ
fbem-9297	6	7	crown	crown	NOUN
fbem-9297	6	8	epidemic	epidemic	NOUN
fbem-9297	6	9	reveals	reveal	VERB
fbem-9297	6	10	the	the	DET
fbem-9297	6	11	problem	problem	NOUN
fbem-9297	6	12	of	of	ADP
fbem-9297	6	13	unenforceable	unenforceable	ADJ
fbem-9297	6	14	on	on	ADP
fbem-9297	6	15	-	-	PUNCT
fbem-9297	6	16	site	site	NOUN
fbem-9297	6	17	audits	audits	NOUN
fbem-9297	6	18	,	,	PUNCT
fbem-9297	6	19	which	which	PRON
fbem-9297	6	20	affects	affect	VERB
fbem-9297	6	21	investor	investor	NOUN
fbem-9297	6	22	effectiveness	effectiveness	NOUN
fbem-9297	6	23	and	and	CCONJ
fbem-9297	6	24	capital	capital	NOUN
fbem-9297	6	25	market	market	NOUN
fbem-9297	6	26	efficiency	efficiency	NOUN
fbem-9297	6	27	.	.	PUNCT
fbem-9297	7	1	therefore	therefore	ADV
fbem-9297	7	2	,	,	PUNCT
fbem-9297	7	3	it	it	PRON
fbem-9297	7	4	is	be	AUX
fbem-9297	7	5	important	important	ADJ
fbem-9297	7	6	to	to	PART
fbem-9297	7	7	study	study	VERB
fbem-9297	7	8	the	the	DET
fbem-9297	7	9	impact	impact	NOUN
fbem-9297	7	10	of	of	ADP
fbem-9297	7	11	audit	audit	NOUN
fbem-9297	7	12	risk	risk	NOUN
fbem-9297	7	13	in	in	ADP
fbem-9297	7	14	accounting	accounting	NOUN
fbem-9297	7	15	firms	firm	NOUN
fbem-9297	7	16	from	from	ADP
fbem-9297	7	17	the	the	DET
fbem-9297	7	18	perspective	perspective	NOUN
fbem-9297	7	19	of	of	ADP
fbem-9297	7	20	digital	digital	ADJ
fbem-9297	7	21	transformation	transformation	NOUN
fbem-9297	7	22	to	to	PART
fbem-9297	7	23	promote	promote	VERB
fbem-9297	7	24	the	the	DET
fbem-9297	7	25	digital	digital	ADJ
fbem-9297	7	26	transformation	transformation	NOUN
fbem-9297	7	27	of	of	ADP
fbem-9297	7	28	accounting	accounting	NOUN
fbem-9297	7	29	firms	firm	NOUN
fbem-9297	7	30	.	.	PUNCT
fbem-9297	8	1	in	in	ADP
fbem-9297	8	2	this	this	DET
fbem-9297	8	3	paper	paper	NOUN
fbem-9297	8	4	,	,	PUNCT
fbem-9297	8	5	we	we	PRON
fbem-9297	8	6	take	take	VERB
fbem-9297	8	7	the	the	DET
fbem-9297	8	8	example	example	NOUN
fbem-9297	8	9	of	of	ADP
fbem-9297	8	10	grant	grant	PROPN
fbem-9297	8	11	thornton	thornton	PROPN
fbem-9297	8	12	,	,	PUNCT
fbem-9297	8	13	which	which	PRON
fbem-9297	8	14	has	have	VERB
fbem-9297	8	15	a	a	DET
fbem-9297	8	16	long	long	ADJ
fbem-9297	8	17	history	history	NOUN
fbem-9297	8	18	of	of	ADP
fbem-9297	8	19	development	development	NOUN
fbem-9297	8	20	,	,	PUNCT
fbem-9297	8	21	comprehensive	comprehensive	ADJ
fbem-9297	8	22	business	business	NOUN
fbem-9297	8	23	lines	line	NOUN
fbem-9297	8	24	,	,	PUNCT
fbem-9297	8	25	and	and	CCONJ
fbem-9297	8	26	is	be	AUX
fbem-9297	8	27	a	a	DET
fbem-9297	8	28	pioneer	pioneer	NOUN
fbem-9297	8	29	and	and	CCONJ
fbem-9297	8	30	leader	leader	NOUN
fbem-9297	8	31	in	in	ADP
fbem-9297	8	32	promoting	promote	VERB
fbem-9297	8	33	digital	digital	ADJ
fbem-9297	8	34	reform	reform	NOUN
fbem-9297	8	35	among	among	ADP
fbem-9297	8	36	domestic	domestic	ADJ
fbem-9297	8	37	accounting	accounting	NOUN
fbem-9297	8	38	firm	firm	NOUN
fbem-9297	8	39	,	,	PUNCT
fbem-9297	8	40	and	and	CCONJ
fbem-9297	8	41	is	be	AUX
fbem-9297	8	42	representative	representative	ADJ
fbem-9297	8	43	in	in	ADP
fbem-9297	8	44	digital	digital	ADJ
fbem-9297	8	45	reform	reform	NOUN
fbem-9297	8	46	.	.	PUNCT
fbem-9297	9	1	this	this	DET
fbem-9297	9	2	paper	paper	NOUN
fbem-9297	9	3	firstly	firstly	ADV
fbem-9297	9	4	reveals	reveal	VERB
fbem-9297	9	5	the	the	DET
fbem-9297	9	6	advantages	advantage	NOUN
fbem-9297	9	7	of	of	ADP
fbem-9297	9	8	digital	digital	ADJ
fbem-9297	9	9	audit	audit	NOUN
fbem-9297	9	10	in	in	ADP
fbem-9297	9	11	the	the	DET
fbem-9297	9	12	digital	digital	ADJ
fbem-9297	9	13	economy	economy	NOUN
fbem-9297	9	14	by	by	ADP
fbem-9297	9	15	comparing	compare	VERB
fbem-9297	9	16	traditional	traditional	ADJ
fbem-9297	9	17	audit	audit	NOUN
fbem-9297	9	18	and	and	CCONJ
fbem-9297	9	19	digital	digital	ADJ
fbem-9297	9	20	audit	audit	NOUN
fbem-9297	9	21	;	;	PUNCT
fbem-9297	9	22	secondly	secondly	ADV
fbem-9297	9	23	,	,	PUNCT
fbem-9297	9	24	it	it	PRON
fbem-9297	9	25	analyzes	analyze	VERB
fbem-9297	9	26	the	the	DET
fbem-9297	9	27	impact	impact	NOUN
fbem-9297	9	28	mechanism	mechanism	NOUN
fbem-9297	9	29	of	of	ADP
fbem-9297	9	30	digital	digital	ADJ
fbem-9297	9	31	transformation	transformation	NOUN
fbem-9297	9	32	on	on	ADP
fbem-9297	9	33	audit	audit	NOUN
fbem-9297	9	34	risk	risk	NOUN
fbem-9297	9	35	in	in	ADP
fbem-9297	9	36	accounting	accounting	NOUN
fbem-9297	9	37	firms	firm	NOUN
fbem-9297	9	38	;	;	PUNCT
fbem-9297	9	39	then	then	ADV
fbem-9297	9	40	it	it	PRON
fbem-9297	9	41	examines	examine	VERB
fbem-9297	9	42	what	what	DET
fbem-9297	9	43	measures	measure	NOUN
fbem-9297	9	44	accounting	accounting	NOUN
fbem-9297	9	45	firms	firm	NOUN
fbem-9297	9	46	can	can	AUX
fbem-9297	9	47	take	take	VERB
fbem-9297	9	48	to	to	PART
fbem-9297	9	49	reduce	reduce	VERB
fbem-9297	9	50	audit	audit	NOUN
fbem-9297	9	51	risk	risk	NOUN
fbem-9297	9	52	,	,	PUNCT
fbem-9297	9	53	improve	improve	VERB
fbem-9297	9	54	audit	audit	NOUN
fbem-9297	9	55	efficiency	efficiency	NOUN
fbem-9297	9	56	and	and	CCONJ
fbem-9297	9	57	save	save	VERB
fbem-9297	9	58	audit	audit	NOUN
fbem-9297	9	59	cost	cost	NOUN
fbem-9297	9	60	in	in	ADP
fbem-9297	9	61	the	the	DET
fbem-9297	9	62	context	context	NOUN
fbem-9297	9	63	of	of	ADP
fbem-9297	9	64	digital	digital	ADJ
fbem-9297	9	65	transformation	transformation	NOUN
fbem-9297	9	66	.	.	PUNCT
fbem-9297	10	1	finally	finally	ADV
fbem-9297	10	2	,	,	PUNCT
fbem-9297	10	3	the	the	DET
fbem-9297	10	4	problems	problem	NOUN
fbem-9297	10	5	of	of	ADP
fbem-9297	10	6	digital	digital	ADJ
fbem-9297	10	7	transformation	transformation	NOUN
fbem-9297	10	8	of	of	ADP
fbem-9297	10	9	accounting	accounting	NOUN
fbem-9297	10	10	firms	firm	NOUN
fbem-9297	10	11	are	be	AUX
fbem-9297	10	12	explored	explore	VERB
fbem-9297	10	13	,	,	PUNCT
fbem-9297	10	14	and	and	CCONJ
fbem-9297	10	15	corresponding	correspond	VERB
fbem-9297	10	16	suggestions	suggestion	NOUN
fbem-9297	10	17	and	and	CCONJ
fbem-9297	10	18	measures	measure	NOUN
fbem-9297	10	19	are	be	AUX
fbem-9297	10	20	proposed	propose	VERB
fbem-9297	10	21	.	.	PUNCT
fbem-9297	11	1	this	this	PRON
fbem-9297	11	2	has	have	VERB
fbem-9297	11	3	important	important	ADJ
fbem-9297	11	4	guiding	guiding	NOUN
fbem-9297	11	5	significance	significance	NOUN
fbem-9297	11	6	for	for	ADP
fbem-9297	11	7	promoting	promote	VERB
fbem-9297	11	8	digital	digital	ADJ
fbem-9297	11	9	reform	reform	NOUN
fbem-9297	11	10	in	in	ADP
fbem-9297	11	11	the	the	DET
fbem-9297	11	12	audit	audit	NOUN
fbem-9297	11	13	industry	industry	NOUN
fbem-9297	11	14	.	.	PUNCT
fbem-9297	12	1	keywords	keyword	NOUN
fbem-9297	12	2	:	:	PUNCT
fbem-9297	12	3	digital	digital	ADJ
fbem-9297	12	4	transformation	transformation	NOUN
fbem-9297	12	5	,	,	PUNCT
fbem-9297	12	6	audit	audit	NOUN
fbem-9297	12	7	risk	risk	NOUN
fbem-9297	12	8	,	,	PUNCT
fbem-9297	12	9	accounting	accounting	NOUN
fbem-9297	12	10	firm	firm	NOUN
fbem-9297	12	11	,	,	PUNCT
fbem-9297	12	12	grant	grant	PROPN
fbem-9297	12	13	thornton	thornton	PROPN
fbem-9297	12	14	.	.	PUNCT
fbem-9297	13	1	1	1	X
fbem-9297	13	2	.	.	X
fbem-9297	13	3	introduction	introduction	NOUN
fbem-9297	13	4	the	the	DET
fbem-9297	13	5	14th	14th	ADJ
fbem-9297	13	6	five	five	NUM
fbem-9297	13	7	-	-	PUNCT
fbem-9297	13	8	year	year	NOUN
fbem-9297	13	9	plan	plan	NOUN
fbem-9297	13	10	for	for	ADP
fbem-9297	13	11	the	the	DET
fbem-9297	13	12	development	development	NOUN
fbem-9297	13	13	of	of	ADP
fbem-9297	13	14	digital	digital	ADJ
fbem-9297	13	15	economy	economy	NOUN
fbem-9297	13	16	emphasizes	emphasize	VERB
fbem-9297	13	17	the	the	DET
fbem-9297	13	18	importance	importance	NOUN
fbem-9297	13	19	of	of	ADP
fbem-9297	13	20	accelerating	accelerate	VERB
fbem-9297	13	21	the	the	DET
fbem-9297	13	22	digitization	digitization	NOUN
fbem-9297	13	23	of	of	ADP
fbem-9297	13	24	industries	industry	NOUN
fbem-9297	13	25	and	and	CCONJ
fbem-9297	13	26	digital	digital	ADJ
fbem-9297	13	27	industrialization	industrialization	NOUN
fbem-9297	13	28	,	,	PUNCT
fbem-9297	13	29	calls	call	VERB
fbem-9297	13	30	for	for	ADP
fbem-9297	13	31	the	the	DET
fbem-9297	13	32	key	key	ADJ
fbem-9297	13	33	role	role	NOUN
fbem-9297	13	34	of	of	ADP
fbem-9297	13	35	data	datum	NOUN
fbem-9297	13	36	elements	element	NOUN
fbem-9297	13	37	,	,	PUNCT
fbem-9297	13	38	and	and	CCONJ
fbem-9297	13	39	proposes	propose	VERB
fbem-9297	13	40	a	a	DET
fbem-9297	13	41	new	new	ADJ
fbem-9297	13	42	goal	goal	NOUN
fbem-9297	13	43	of	of	ADP
fbem-9297	13	44	achieving	achieve	VERB
fbem-9297	13	45	a	a	DET
fbem-9297	13	46	prosperous	prosperous	ADJ
fbem-9297	13	47	and	and	CCONJ
fbem-9297	13	48	mature	mature	VERB
fbem-9297	13	49	digital	digital	ADJ
fbem-9297	13	50	economy	economy	NOUN
fbem-9297	13	51	by	by	ADP
fbem-9297	13	52	2035	2035	NUM
fbem-9297	13	53	.	.	PUNCT
fbem-9297	14	1	the	the	DET
fbem-9297	14	2	2022	2022	NUM
fbem-9297	14	3	government	government	NOUN
fbem-9297	14	4	work	work	NOUN
fbem-9297	14	5	report	report	NOUN
fbem-9297	14	6	also	also	ADV
fbem-9297	14	7	emphasizes	emphasize	VERB
fbem-9297	14	8	the	the	DET
fbem-9297	14	9	goal	goal	NOUN
fbem-9297	14	10	of	of	ADP
fbem-9297	14	11	"	"	PUNCT
fbem-9297	14	12	building	build	VERB
fbem-9297	14	13	a	a	DET
fbem-9297	14	14	digital	digital	ADJ
fbem-9297	14	15	china	china	PROPN
fbem-9297	14	16	and	and	CCONJ
fbem-9297	14	17	developing	develop	VERB
fbem-9297	14	18	a	a	DET
fbem-9297	14	19	digital	digital	ADJ
fbem-9297	14	20	economy	economy	NOUN
fbem-9297	14	21	"	"	PUNCT
fbem-9297	14	22	,	,	PUNCT
fbem-9297	14	23	which	which	PRON
fbem-9297	14	24	is	be	AUX
fbem-9297	14	25	to	to	PART
fbem-9297	14	26	promote	promote	VERB
fbem-9297	14	27	the	the	DET
fbem-9297	14	28	construction	construction	NOUN
fbem-9297	14	29	of	of	ADP
fbem-9297	14	30	digital	digital	ADJ
fbem-9297	14	31	information	information	NOUN
fbem-9297	14	32	infrastructure	infrastructure	NOUN
fbem-9297	14	33	and	and	CCONJ
fbem-9297	14	34	the	the	DET
fbem-9297	14	35	development	development	NOUN
fbem-9297	14	36	of	of	ADP
fbem-9297	14	37	the	the	DET
fbem-9297	14	38	industrial	industrial	ADJ
fbem-9297	14	39	internet	internet	NOUN
fbem-9297	14	40	,	,	PUNCT
fbem-9297	14	41	foster	foster	VERB
fbem-9297	14	42	the	the	DET
fbem-9297	14	43	continuous	continuous	ADJ
fbem-9297	14	44	development	development	NOUN
fbem-9297	14	45	and	and	CCONJ
fbem-9297	14	46	growth	growth	NOUN
fbem-9297	14	47	of	of	ADP
fbem-9297	14	48	digital	digital	ADJ
fbem-9297	14	49	industries	industry	NOUN
fbem-9297	14	50	,	,	PUNCT
fbem-9297	14	51	and	and	CCONJ
fbem-9297	14	52	promote	promote	VERB
fbem-9297	14	53	the	the	DET
fbem-9297	14	54	close	close	ADJ
fbem-9297	14	55	integration	integration	NOUN
fbem-9297	14	56	of	of	ADP
fbem-9297	14	57	digital	digital	ADJ
fbem-9297	14	58	technology	technology	NOUN
fbem-9297	14	59	with	with	ADP
fbem-9297	14	60	the	the	DET
fbem-9297	14	61	real	real	ADJ
fbem-9297	14	62	economy	economy	NOUN
fbem-9297	14	63	.	.	PUNCT
fbem-9297	15	1	auditing	auditing	NOUN
fbem-9297	15	2	plays	play	VERB
fbem-9297	15	3	an	an	DET
fbem-9297	15	4	important	important	ADJ
fbem-9297	15	5	third	third	ADJ
fbem-9297	15	6	-	-	PUNCT
fbem-9297	15	7	party	party	NOUN
fbem-9297	15	8	supervisory	supervisory	ADJ
fbem-9297	15	9	role	role	NOUN
fbem-9297	15	10	in	in	ADP
fbem-9297	15	11	the	the	DET
fbem-9297	15	12	capital	capital	NOUN
fbem-9297	15	13	market	market	NOUN
fbem-9297	15	14	and	and	CCONJ
fbem-9297	15	15	has	have	VERB
fbem-9297	15	16	a	a	DET
fbem-9297	15	17	greater	great	ADJ
fbem-9297	15	18	role	role	NOUN
fbem-9297	15	19	in	in	ADP
fbem-9297	15	20	alleviating	alleviate	VERB
fbem-9297	15	21	the	the	DET
fbem-9297	15	22	information	information	NOUN
fbem-9297	15	23	asymmetry	asymmetry	NOUN
fbem-9297	15	24	between	between	ADP
fbem-9297	15	25	listed	list	VERB
fbem-9297	15	26	companies	company	NOUN
fbem-9297	15	27	and	and	CCONJ
fbem-9297	15	28	investors	investor	NOUN
fbem-9297	15	29	.	.	PUNCT
fbem-9297	16	1	in	in	ADP
fbem-9297	16	2	recent	recent	ADJ
fbem-9297	16	3	years	year	NOUN
fbem-9297	16	4	,	,	PUNCT
fbem-9297	16	5	china	china	PROPN
fbem-9297	16	6	's	's	PART
fbem-9297	16	7	capital	capital	NOUN
fbem-9297	16	8	market	market	NOUN
fbem-9297	16	9	has	have	AUX
fbem-9297	16	10	developed	develop	VERB
fbem-9297	16	11	rapidly	rapidly	ADV
fbem-9297	16	12	,	,	PUNCT
fbem-9297	16	13	and	and	CCONJ
fbem-9297	16	14	the	the	DET
fbem-9297	16	15	ensuing	ensue	VERB
fbem-9297	16	16	volume	volume	NOUN
fbem-9297	16	17	of	of	ADP
fbem-9297	16	18	audit	audit	NOUN
fbem-9297	16	19	business	business	NOUN
fbem-9297	16	20	will	will	AUX
fbem-9297	16	21	show	show	VERB
fbem-9297	16	22	a	a	DET
fbem-9297	16	23	continuous	continuous	ADJ
fbem-9297	16	24	growth	growth	NOUN
fbem-9297	16	25	,	,	PUNCT
fbem-9297	16	26	correspondingly	correspondingly	ADV
fbem-9297	16	27	increasing	increase	VERB
fbem-9297	16	28	the	the	DET
fbem-9297	16	29	workload	workload	NOUN
fbem-9297	16	30	of	of	ADP
fbem-9297	16	31	auditors	auditor	NOUN
fbem-9297	16	32	.	.	PUNCT
fbem-9297	17	1	at	at	ADP
fbem-9297	17	2	the	the	DET
fbem-9297	17	3	same	same	ADJ
fbem-9297	17	4	time	time	NOUN
fbem-9297	17	5	,	,	PUNCT
fbem-9297	17	6	it	it	PRON
fbem-9297	17	7	may	may	AUX
fbem-9297	17	8	greatly	greatly	ADV
fbem-9297	17	9	increase	increase	VERB
fbem-9297	17	10	the	the	DET
fbem-9297	17	11	audit	audit	NOUN
fbem-9297	17	12	risk	risk	NOUN
fbem-9297	17	13	due	due	ADP
fbem-9297	17	14	to	to	ADP
fbem-9297	17	15	factors	factor	NOUN
fbem-9297	17	16	such	such	ADJ
fbem-9297	17	17	as	as	ADP
fbem-9297	17	18	manpower	manpower	NOUN
fbem-9297	17	19	shortage	shortage	NOUN
fbem-9297	17	20	,	,	PUNCT
fbem-9297	17	21	lack	lack	NOUN
fbem-9297	17	22	of	of	ADP
fbem-9297	17	23	time	time	NOUN
fbem-9297	17	24	and	and	CCONJ
fbem-9297	17	25	limited	limited	ADJ
fbem-9297	17	26	resources	resource	NOUN
fbem-9297	17	27	.	.	PUNCT
fbem-9297	18	1	the	the	DET
fbem-9297	18	2	outbreak	outbreak	NOUN
fbem-9297	18	3	of	of	ADP
fbem-9297	18	4	the	the	DET
fbem-9297	18	5	new	new	ADJ
fbem-9297	18	6	crown	crown	NOUN
fbem-9297	18	7	pneumonia	pneumonia	NOUN
fbem-9297	18	8	epidemic	epidemic	NOUN
fbem-9297	18	9	has	have	AUX
fbem-9297	18	10	had	have	VERB
fbem-9297	18	11	a	a	DET
fbem-9297	18	12	significant	significant	ADJ
fbem-9297	18	13	impact	impact	NOUN
fbem-9297	18	14	on	on	ADP
fbem-9297	18	15	the	the	DET
fbem-9297	18	16	audit	audit	NOUN
fbem-9297	18	17	profession	profession	NOUN
fbem-9297	18	18	.	.	PUNCT
fbem-9297	19	1	the	the	DET
fbem-9297	19	2	epidemic	epidemic	NOUN
fbem-9297	19	3	provides	provide	VERB
fbem-9297	19	4	an	an	DET
fbem-9297	19	5	unprecedented	unprecedented	ADJ
fbem-9297	19	6	opportunity	opportunity	NOUN
fbem-9297	19	7	for	for	SCONJ
fbem-9297	19	8	the	the	DET
fbem-9297	19	9	audit	audit	NOUN
fbem-9297	19	10	industry	industry	NOUN
fbem-9297	19	11	in	in	ADP
fbem-9297	19	12	china	china	PROPN
fbem-9297	19	13	to	to	PART
fbem-9297	19	14	transform	transform	VERB
fbem-9297	19	15	and	and	CCONJ
fbem-9297	19	16	develop	develop	VERB
fbem-9297	19	17	.	.	PUNCT
fbem-9297	20	1	in	in	ADP
fbem-9297	20	2	order	order	NOUN
fbem-9297	20	3	to	to	PART
fbem-9297	20	4	adapt	adapt	VERB
fbem-9297	20	5	to	to	ADP
fbem-9297	20	6	the	the	DET
fbem-9297	20	7	rapidly	rapidly	ADV
fbem-9297	20	8	changing	change	VERB
fbem-9297	20	9	external	external	ADJ
fbem-9297	20	10	environment	environment	NOUN
fbem-9297	20	11	,	,	PUNCT
fbem-9297	20	12	accounting	accounting	NOUN
fbem-9297	20	13	firms	firm	NOUN
fbem-9297	20	14	,	,	PUNCT
fbem-9297	20	15	as	as	ADP
fbem-9297	20	16	one	one	NUM
fbem-9297	20	17	of	of	ADP
fbem-9297	20	18	the	the	DET
fbem-9297	20	19	audit	audit	NOUN
fbem-9297	20	20	entities	entity	NOUN
fbem-9297	20	21	,	,	PUNCT
fbem-9297	20	22	will	will	AUX
fbem-9297	20	23	actively	actively	ADV
fbem-9297	20	24	promote	promote	VERB
fbem-9297	20	25	digital	digital	ADJ
fbem-9297	20	26	transformation	transformation	NOUN
fbem-9297	20	27	,	,	PUNCT
fbem-9297	20	28	establish	establish	VERB
fbem-9297	20	29	a	a	DET
fbem-9297	20	30	large	large	ADJ
fbem-9297	20	31	number	number	NOUN
fbem-9297	20	32	of	of	ADP
fbem-9297	20	33	audit	audit	NOUN
fbem-9297	20	34	databases	database	NOUN
fbem-9297	20	35	and	and	CCONJ
fbem-9297	20	36	accumulate	accumulate	VERB
fbem-9297	20	37	typical	typical	ADJ
fbem-9297	20	38	audit	audit	NOUN
fbem-9297	20	39	cases	case	NOUN
fbem-9297	20	40	,	,	PUNCT
fbem-9297	20	41	thereby	thereby	ADV
fbem-9297	20	42	improving	improve	VERB
fbem-9297	20	43	audit	audit	NOUN
fbem-9297	20	44	efficiency	efficiency	NOUN
fbem-9297	20	45	,	,	PUNCT
fbem-9297	20	46	optimizing	optimize	VERB
fbem-9297	20	47	audit	audit	NOUN
fbem-9297	20	48	workflow	workflow	NOUN
fbem-9297	20	49	,	,	PUNCT
fbem-9297	20	50	and	and	CCONJ
fbem-9297	20	51	further	far	ADV
fbem-9297	20	52	promoting	promote	VERB
fbem-9297	20	53	audit	audit	NOUN
fbem-9297	20	54	by	by	ADP
fbem-9297	20	55	implementing	implement	VERB
fbem-9297	20	56	a	a	DET
fbem-9297	20	57	parallel	parallel	ADJ
fbem-9297	20	58	change	change	NOUN
fbem-9297	20	59	management	management	NOUN
fbem-9297	20	60	approach	approach	NOUN
fbem-9297	20	61	of	of	ADP
fbem-9297	20	62	online	online	ADJ
fbem-9297	20	63	and	and	CCONJ
fbem-9297	20	64	offline	offline	ADJ
fbem-9297	20	65	audit	audit	NOUN
fbem-9297	20	66	the	the	DET
fbem-9297	20	67	digitalization	digitalization	NOUN
fbem-9297	20	68	of	of	ADP
fbem-9297	20	69	business	business	NOUN
fbem-9297	20	70	is	be	AUX
fbem-9297	20	71	implemented	implement	VERB
fbem-9297	20	72	.	.	PUNCT
fbem-9297	21	1	the	the	DET
fbem-9297	21	2	"	"	PUNCT
fbem-9297	21	3	information	information	NOUN
fbem-9297	21	4	construction	construction	NOUN
fbem-9297	21	5	plan	plan	NOUN
fbem-9297	21	6	for	for	ADP
fbem-9297	21	7	the	the	DET
fbem-9297	21	8	cpa	cpa	NOUN
fbem-9297	21	9	industry	industry	NOUN
fbem-9297	21	10	(	(	PUNCT
fbem-9297	21	11	2021	2021	NUM
fbem-9297	21	12	-	-	SYM
fbem-9297	21	13	2025	2025	NUM
fbem-9297	21	14	)	)	PUNCT
fbem-9297	21	15	"	"	PUNCT
fbem-9297	21	16	also	also	ADV
fbem-9297	21	17	indicates	indicate	VERB
fbem-9297	21	18	that	that	SCONJ
fbem-9297	21	19	the	the	DET
fbem-9297	21	20	cpa	cpa	NOUN
fbem-9297	21	21	industry	industry	NOUN
fbem-9297	21	22	should	should	AUX
fbem-9297	21	23	closely	closely	ADV
fbem-9297	21	24	follow	follow	VERB
fbem-9297	21	25	the	the	DET
fbem-9297	21	26	pace	pace	NOUN
fbem-9297	21	27	of	of	ADP
fbem-9297	21	28	the	the	DET
fbem-9297	21	29	times	time	NOUN
fbem-9297	21	30	,	,	PUNCT
fbem-9297	21	31	make	make	VERB
fbem-9297	21	32	up	up	ADP
fbem-9297	21	33	for	for	ADP
fbem-9297	21	34	the	the	DET
fbem-9297	21	35	shortcomings	shortcoming	NOUN
fbem-9297	21	36	of	of	ADP
fbem-9297	21	37	information	information	NOUN
fbem-9297	21	38	construction	construction	NOUN
fbem-9297	21	39	as	as	ADV
fbem-9297	21	40	soon	soon	ADV
fbem-9297	21	41	as	as	ADP
fbem-9297	21	42	possible	possible	ADJ
fbem-9297	21	43	through	through	ADP
fbem-9297	21	44	the	the	DET
fbem-9297	21	45	innovation	innovation	NOUN
fbem-9297	21	46	of	of	ADP
fbem-9297	21	47	concepts	concept	NOUN
fbem-9297	21	48	,	,	PUNCT
fbem-9297	21	49	methods	method	NOUN
fbem-9297	21	50	,	,	PUNCT
fbem-9297	21	51	technologies	technology	NOUN
fbem-9297	21	52	and	and	CCONJ
fbem-9297	21	53	tools	tool	NOUN
fbem-9297	21	54	,	,	PUNCT
fbem-9297	21	55	promote	promote	VERB
fbem-9297	21	56	the	the	DET
fbem-9297	21	57	overall	overall	ADJ
fbem-9297	21	58	digital	digital	ADJ
fbem-9297	21	59	transformation	transformation	NOUN
fbem-9297	21	60	of	of	ADP
fbem-9297	21	61	the	the	DET
fbem-9297	21	62	industry	industry	NOUN
fbem-9297	21	63	with	with	ADP
fbem-9297	21	64	the	the	DET
fbem-9297	21	65	help	help	NOUN
fbem-9297	21	66	of	of	ADP
fbem-9297	21	67	information	information	NOUN
fbem-9297	21	68	technology	technology	NOUN
fbem-9297	21	69	,	,	PUNCT
fbem-9297	21	70	and	and	CCONJ
fbem-9297	21	71	ensure	ensure	VERB
fbem-9297	21	72	that	that	SCONJ
fbem-9297	21	73	the	the	DET
fbem-9297	21	74	domestic	domestic	ADJ
fbem-9297	21	75	and	and	CCONJ
fbem-9297	21	76	international	international	ADJ
fbem-9297	21	77	digital	digital	ADJ
fbem-9297	21	78	economy	economy	NOUN
fbem-9297	21	79	develops	develop	VERB
fbem-9297	21	80	at	at	ADP
fbem-9297	21	81	the	the	DET
fbem-9297	21	82	same	same	ADJ
fbem-9297	21	83	frequency	frequency	NOUN
fbem-9297	21	84	.	.	PUNCT
fbem-9297	22	1	audit	audit	NOUN
fbem-9297	22	2	risk	risk	NOUN
fbem-9297	22	3	as	as	ADP
fbem-9297	22	4	one	one	NUM
fbem-9297	22	5	of	of	ADP
fbem-9297	22	6	the	the	DET
fbem-9297	22	7	issues	issue	NOUN
fbem-9297	22	8	of	of	ADP
fbem-9297	22	9	high	high	ADJ
fbem-9297	22	10	concern	concern	NOUN
fbem-9297	22	11	to	to	PART
fbem-9297	22	12	audit	audit	NOUN
fbem-9297	22	13	subjects	subject	NOUN
fbem-9297	22	14	,	,	PUNCT
fbem-9297	22	15	mainly	mainly	ADV
fbem-9297	22	16	based	base	VERB
fbem-9297	22	17	on	on	ADP
fbem-9297	22	18	its	its	PRON
fbem-9297	22	19	significant	significant	ADJ
fbem-9297	22	20	impact	impact	NOUN
fbem-9297	22	21	on	on	ADP
fbem-9297	22	22	the	the	DET
fbem-9297	22	23	quality	quality	NOUN
fbem-9297	22	24	of	of	ADP
fbem-9297	22	25	audit	audit	NOUN
fbem-9297	22	26	practice	practice	NOUN
fbem-9297	22	27	.	.	PUNCT
fbem-9297	23	1	if	if	SCONJ
fbem-9297	23	2	the	the	DET
fbem-9297	23	3	audit	audit	NOUN
fbem-9297	23	4	risk	risk	NOUN
fbem-9297	23	5	is	be	AUX
fbem-9297	23	6	too	too	ADV
fbem-9297	23	7	high	high	ADJ
fbem-9297	23	8	,	,	PUNCT
fbem-9297	23	9	it	it	PRON
fbem-9297	23	10	may	may	AUX
fbem-9297	23	11	lead	lead	VERB
fbem-9297	23	12	to	to	ADP
fbem-9297	23	13	audit	audit	NOUN
fbem-9297	23	14	failure	failure	NOUN
fbem-9297	23	15	,	,	PUNCT
fbem-9297	23	16	damage	damage	VERB
fbem-9297	23	17	the	the	DET
fbem-9297	23	18	image	image	NOUN
fbem-9297	23	19	and	and	CCONJ
fbem-9297	23	20	reputation	reputation	NOUN
fbem-9297	23	21	of	of	ADP
fbem-9297	23	22	the	the	DET
fbem-9297	23	23	audit	audit	NOUN
fbem-9297	23	24	subject	subject	NOUN
fbem-9297	23	25	,	,	PUNCT
fbem-9297	23	26	and	and	CCONJ
fbem-9297	23	27	have	have	VERB
fbem-9297	23	28	a	a	DET
fbem-9297	23	29	large	large	ADJ
fbem-9297	23	30	negative	negative	ADJ
fbem-9297	23	31	effect	effect	NOUN
fbem-9297	23	32	on	on	ADP
fbem-9297	23	33	the	the	DET
fbem-9297	23	34	subsequent	subsequent	ADJ
fbem-9297	23	35	development	development	NOUN
fbem-9297	23	36	of	of	ADP
fbem-9297	23	37	the	the	DET
fbem-9297	23	38	audit	audit	NOUN
fbem-9297	23	39	subject	subject	NOUN
fbem-9297	23	40	.	.	PUNCT
fbem-9297	24	1	therefore	therefore	ADV
fbem-9297	24	2	,	,	PUNCT
fbem-9297	24	3	accounting	accounting	NOUN
fbem-9297	24	4	firms	firm	NOUN
fbem-9297	24	5	,	,	PUNCT
fbem-9297	24	6	as	as	ADP
fbem-9297	24	7	one	one	NUM
fbem-9297	24	8	of	of	ADP
fbem-9297	24	9	the	the	DET
fbem-9297	24	10	audit	audit	NOUN
fbem-9297	24	11	subjects	subject	NOUN
fbem-9297	24	12	,	,	PUNCT
fbem-9297	24	13	should	should	AUX
fbem-9297	24	14	strive	strive	VERB
fbem-9297	24	15	to	to	PART
fbem-9297	24	16	control	control	VERB
fbem-9297	24	17	audit	audit	NOUN
fbem-9297	24	18	risks	risk	NOUN
fbem-9297	24	19	within	within	ADP
fbem-9297	24	20	a	a	DET
fbem-9297	24	21	reasonable	reasonable	ADJ
fbem-9297	24	22	range	range	NOUN
fbem-9297	24	23	to	to	PART
fbem-9297	24	24	promote	promote	VERB
fbem-9297	24	25	the	the	DET
fbem-9297	24	26	overall	overall	ADJ
fbem-9297	24	27	healthy	healthy	ADJ
fbem-9297	24	28	development	development	NOUN
fbem-9297	24	29	of	of	ADP
fbem-9297	24	30	the	the	DET
fbem-9297	24	31	cpa	cpa	NOUN
fbem-9297	24	32	industry	industry	NOUN
fbem-9297	24	33	and	and	CCONJ
fbem-9297	24	34	thus	thus	ADV
fbem-9297	24	35	help	help	VERB
fbem-9297	24	36	the	the	DET
fbem-9297	24	37	orderly	orderly	ADJ
fbem-9297	24	38	development	development	NOUN
fbem-9297	24	39	of	of	ADP
fbem-9297	24	40	china	china	PROPN
fbem-9297	24	41	's	's	PART
fbem-9297	24	42	capital	capital	NOUN
fbem-9297	24	43	market	market	NOUN
fbem-9297	24	44	.	.	PUNCT
fbem-9297	25	1	2	2	X
fbem-9297	25	2	.	.	X
fbem-9297	25	3	traditional	traditional	ADJ
fbem-9297	25	4	versus	versus	ADP
fbem-9297	25	5	digital	digital	ADJ
fbem-9297	25	6	auditing	auditing	NOUN
fbem-9297	25	7	digital	digital	ADJ
fbem-9297	25	8	auditing	auditing	NOUN
fbem-9297	25	9	reduces	reduce	VERB
fbem-9297	25	10	the	the	DET
fbem-9297	25	11	reliance	reliance	NOUN
fbem-9297	25	12	on	on	ADP
fbem-9297	25	13	manual	manual	NOUN
fbem-9297	25	14	and	and	CCONJ
fbem-9297	25	15	on	on	ADP
fbem-9297	25	16	-	-	PUNCT
fbem-9297	25	17	site	site	NOUN
fbem-9297	25	18	audits	audits	NOUN
fbem-9297	25	19	,	,	PUNCT
fbem-9297	25	20	and	and	CCONJ
fbem-9297	25	21	has	have	VERB
fbem-9297	25	22	greater	great	ADJ
fbem-9297	25	23	advantages	advantage	NOUN
fbem-9297	25	24	over	over	ADP
fbem-9297	25	25	traditional	traditional	ADJ
fbem-9297	25	26	auditing	auditing	NOUN
fbem-9297	25	27	in	in	ADP
fbem-9297	25	28	terms	term	NOUN
fbem-9297	25	29	of	of	ADP
fbem-9297	25	30	audit	audit	NOUN
fbem-9297	25	31	effectiveness	effectiveness	NOUN
fbem-9297	25	32	,	,	PUNCT
fbem-9297	25	33	efficiency	efficiency	NOUN
fbem-9297	25	34	,	,	PUNCT
fbem-9297	25	35	and	and	CCONJ
fbem-9297	25	36	value	value	NOUN
fbem-9297	25	37	enhancement	enhancement	NOUN
fbem-9297	25	38	.	.	PUNCT
fbem-9297	26	1	first	first	ADV
fbem-9297	26	2	,	,	PUNCT
fbem-9297	26	3	the	the	DET
fbem-9297	26	4	selection	selection	NOUN
fbem-9297	26	5	of	of	ADP
fbem-9297	26	6	a	a	DET
fbem-9297	26	7	sample	sample	NOUN
fbem-9297	26	8	audit	audit	NOUN
fbem-9297	26	9	sample	sample	NOUN
fbem-9297	26	10	,	,	PUNCT
fbem-9297	26	11	which	which	PRON
fbem-9297	26	12	is	be	AUX
fbem-9297	26	13	widely	widely	ADV
fbem-9297	26	14	used	use	VERB
fbem-9297	26	15	in	in	ADP
fbem-9297	26	16	traditional	traditional	ADJ
fbem-9297	26	17	audit	audit	NOUN
fbem-9297	26	18	activities	activity	NOUN
fbem-9297	26	19	,	,	PUNCT
fbem-9297	26	20	is	be	AUX
fbem-9297	26	21	done	do	VERB
fbem-9297	26	22	by	by	ADP
fbem-9297	26	23	cpas	cpa	NOUN
fbem-9297	26	24	based	base	VERB
fbem-9297	26	25	on	on	ADP
fbem-9297	26	26	their	their	PRON
fbem-9297	26	27	expertise	expertise	NOUN
fbem-9297	26	28	,	,	PUNCT
fbem-9297	26	29	which	which	PRON
fbem-9297	26	30	not	not	PART
fbem-9297	26	31	only	only	ADV
fbem-9297	26	32	increases	increase	VERB
fbem-9297	26	33	audit	audit	NOUN
fbem-9297	26	34	risk	risk	NOUN
fbem-9297	26	35	by	by	ADP
fbem-9297	26	36	making	make	VERB
fbem-9297	26	37	the	the	DET
fbem-9297	26	38	sample	sample	NOUN
fbem-9297	26	39	unrepresentative	unrepresentative	ADJ
fbem-9297	26	40	,	,	PUNCT
fbem-9297	26	41	but	but	CCONJ
fbem-9297	26	42	also	also	ADV
fbem-9297	26	43	increases	increase	VERB
fbem-9297	26	44	the	the	DET
fbem-9297	26	45	cost	cost	NOUN
fbem-9297	26	46	of	of	ADP
fbem-9297	26	47	audit	audit	NOUN
fbem-9297	26	48	work	work	NOUN
fbem-9297	26	49	by	by	ADP
fbem-9297	26	50	increasing	increase	VERB
fbem-9297	26	51	audit	audit	NOUN
fbem-9297	26	52	operations	operation	NOUN
fbem-9297	26	53	in	in	ADP
fbem-9297	26	54	order	order	NOUN
fbem-9297	26	55	to	to	PART
fbem-9297	26	56	reduce	reduce	VERB
fbem-9297	26	57	audit	audit	NOUN
fbem-9297	26	58	risk	risk	NOUN
fbem-9297	26	59	to	to	ADP
fbem-9297	26	60	an	an	DET
fbem-9297	26	61	acceptable	acceptable	ADJ
fbem-9297	26	62	low	low	ADJ
fbem-9297	26	63	level	level	NOUN
fbem-9297	26	64	,	,	PUNCT
fbem-9297	26	65	but	but	CCONJ
fbem-9297	26	66	the	the	DET
fbem-9297	26	67	full	full	ADJ
fbem-9297	26	68	sample	sample	NOUN
fbem-9297	26	69	can	can	AUX
fbem-9297	26	70	be	be	AUX
fbem-9297	26	71	tested	test	VERB
fbem-9297	26	72	in	in	ADP
fbem-9297	26	73	the	the	DET
fbem-9297	26	74	digital	digital	ADJ
fbem-9297	26	75	audit	audit	NOUN
fbem-9297	26	76	mode	mode	NOUN
fbem-9297	26	77	.	.	PUNCT
fbem-9297	27	1	this	this	DET
fbem-9297	27	2	270	270	NUM
fbem-9297	27	3	reduces	reduce	VERB
fbem-9297	27	4	audit	audit	NOUN
fbem-9297	27	5	risk	risk	NOUN
fbem-9297	27	6	and	and	CCONJ
fbem-9297	27	7	increases	increase	VERB
fbem-9297	27	8	the	the	DET
fbem-9297	27	9	the	the	DET
fbem-9297	27	10	credibility	credibility	NOUN
fbem-9297	27	11	of	of	ADP
fbem-9297	27	12	the	the	DET
fbem-9297	27	13	sample	sample	NOUN
fbem-9297	27	14	.	.	PUNCT
fbem-9297	28	1	second	second	ADJ
fbem-9297	28	2	,	,	PUNCT
fbem-9297	28	3	the	the	DET
fbem-9297	28	4	selection	selection	NOUN
fbem-9297	28	5	of	of	ADP
fbem-9297	28	6	audit	audit	NOUN
fbem-9297	28	7	evidence	evidence	NOUN
fbem-9297	28	8	and	and	CCONJ
fbem-9297	28	9	the	the	DET
fbem-9297	28	10	drawing	drawing	NOUN
fbem-9297	28	11	of	of	ADP
fbem-9297	28	12	conclusions	conclusion	NOUN
fbem-9297	28	13	in	in	ADP
fbem-9297	28	14	the	the	DET
fbem-9297	28	15	traditional	traditional	ADJ
fbem-9297	28	16	audit	audit	NOUN
fbem-9297	28	17	mode	mode	NOUN
fbem-9297	28	18	rely	rely	VERB
fbem-9297	28	19	heavily	heavily	ADV
fbem-9297	28	20	on	on	ADP
fbem-9297	28	21	the	the	DET
fbem-9297	28	22	subjective	subjective	ADJ
fbem-9297	28	23	judgment	judgment	NOUN
fbem-9297	28	24	of	of	ADP
fbem-9297	28	25	cpas	cpa	NOUN
fbem-9297	28	26	,	,	PUNCT
fbem-9297	28	27	which	which	PRON
fbem-9297	28	28	inevitably	inevitably	ADV
fbem-9297	28	29	leads	lead	VERB
fbem-9297	28	30	to	to	ADP
fbem-9297	28	31	human	human	ADJ
fbem-9297	28	32	bias	bias	NOUN
fbem-9297	28	33	and	and	CCONJ
fbem-9297	28	34	subjective	subjective	ADJ
fbem-9297	28	35	errors	error	NOUN
fbem-9297	28	36	,	,	PUNCT
fbem-9297	28	37	while	while	SCONJ
fbem-9297	28	38	the	the	DET
fbem-9297	28	39	switch	switch	NOUN
fbem-9297	28	40	to	to	ADP
fbem-9297	28	41	digital	digital	ADJ
fbem-9297	28	42	auditing	auditing	NOUN
fbem-9297	28	43	can	can	AUX
fbem-9297	28	44	reduce	reduce	VERB
fbem-9297	28	45	errors	error	NOUN
fbem-9297	28	46	caused	cause	VERB
fbem-9297	28	47	by	by	ADP
fbem-9297	28	48	human	human	ADJ
fbem-9297	28	49	bias	bias	NOUN
fbem-9297	28	50	.	.	PUNCT
fbem-9297	29	1	thirdly	thirdly	ADV
fbem-9297	29	2	,	,	PUNCT
fbem-9297	29	3	under	under	ADP
fbem-9297	29	4	the	the	DET
fbem-9297	29	5	traditional	traditional	ADJ
fbem-9297	29	6	audit	audit	NOUN
fbem-9297	29	7	mode	mode	NOUN
fbem-9297	29	8	,	,	PUNCT
fbem-9297	29	9	a	a	DET
fbem-9297	29	10	lot	lot	NOUN
fbem-9297	29	11	of	of	ADP
fbem-9297	29	12	auditors	auditor	NOUN
fbem-9297	29	13	'	'	PART
fbem-9297	29	14	work	work	NOUN
fbem-9297	29	15	is	be	AUX
fbem-9297	29	16	focused	focus	VERB
fbem-9297	29	17	on	on	ADP
fbem-9297	29	18	collecting	collect	VERB
fbem-9297	29	19	audit	audit	NOUN
fbem-9297	29	20	evidence	evidence	NOUN
fbem-9297	29	21	and	and	CCONJ
fbem-9297	29	22	organizing	organize	VERB
fbem-9297	29	23	information	information	NOUN
fbem-9297	29	24	,	,	PUNCT
fbem-9297	29	25	while	while	SCONJ
fbem-9297	29	26	digital	digital	ADJ
fbem-9297	29	27	audit	audit	NOUN
fbem-9297	29	28	can	can	AUX
fbem-9297	29	29	search	search	VERB
fbem-9297	29	30	for	for	ADP
fbem-9297	29	31	problems	problem	NOUN
fbem-9297	29	32	by	by	ADP
fbem-9297	29	33	setting	set	VERB
fbem-9297	29	34	up	up	ADP
fbem-9297	29	35	procedures	procedure	NOUN
fbem-9297	29	36	in	in	ADP
fbem-9297	29	37	advance	advance	NOUN
fbem-9297	29	38	,	,	PUNCT
fbem-9297	29	39	which	which	PRON
fbem-9297	29	40	can	can	AUX
fbem-9297	29	41	free	free	VERB
fbem-9297	29	42	auditors	auditor	NOUN
fbem-9297	29	43	from	from	ADP
fbem-9297	29	44	the	the	DET
fbem-9297	29	45	intensive	intensive	ADJ
fbem-9297	29	46	work	work	NOUN
fbem-9297	29	47	of	of	ADP
fbem-9297	29	48	collecting	collect	VERB
fbem-9297	29	49	audit	audit	NOUN
fbem-9297	29	50	evidence	evidence	NOUN
fbem-9297	29	51	,	,	PUNCT
fbem-9297	29	52	so	so	SCONJ
fbem-9297	29	53	that	that	SCONJ
fbem-9297	29	54	they	they	PRON
fbem-9297	29	55	can	can	AUX
fbem-9297	29	56	focus	focus	VERB
fbem-9297	29	57	on	on	ADP
fbem-9297	29	58	analyzing	analyze	VERB
fbem-9297	29	59	and	and	CCONJ
fbem-9297	29	60	dealing	deal	VERB
fbem-9297	29	61	with	with	ADP
fbem-9297	29	62	problems	problem	NOUN
fbem-9297	29	63	,	,	PUNCT
fbem-9297	29	64	which	which	PRON
fbem-9297	29	65	can	can	AUX
fbem-9297	29	66	largely	largely	ADV
fbem-9297	29	67	improve	improve	VERB
fbem-9297	29	68	the	the	DET
fbem-9297	29	69	efficiency	efficiency	NOUN
fbem-9297	29	70	and	and	CCONJ
fbem-9297	29	71	effectiveness	effectiveness	NOUN
fbem-9297	29	72	of	of	ADP
fbem-9297	29	73	audit	audit	NOUN
fbem-9297	29	74	.	.	PUNCT
fbem-9297	30	1	fourth	fourth	ADJ
fbem-9297	30	2	,	,	PUNCT
fbem-9297	30	3	under	under	ADP
fbem-9297	30	4	the	the	DET
fbem-9297	30	5	traditional	traditional	ADJ
fbem-9297	30	6	audit	audit	NOUN
fbem-9297	30	7	model	model	NOUN
fbem-9297	30	8	,	,	PUNCT
fbem-9297	30	9	auditors	auditor	NOUN
fbem-9297	30	10	conduct	conduct	VERB
fbem-9297	30	11	audits	audits	NOUN
fbem-9297	30	12	according	accord	VERB
fbem-9297	30	13	to	to	ADP
fbem-9297	30	14	standard	standard	ADJ
fbem-9297	30	15	processes	process	NOUN
fbem-9297	30	16	each	each	DET
fbem-9297	30	17	time	time	NOUN
fbem-9297	30	18	,	,	PUNCT
fbem-9297	30	19	and	and	CCONJ
fbem-9297	30	20	much	much	ADJ
fbem-9297	30	21	time	time	NOUN
fbem-9297	30	22	and	and	CCONJ
fbem-9297	30	23	energy	energy	NOUN
fbem-9297	30	24	is	be	AUX
fbem-9297	30	25	wasted	waste	VERB
fbem-9297	30	26	on	on	ADP
fbem-9297	30	27	the	the	DET
fbem-9297	30	28	same	same	ADJ
fbem-9297	30	29	issues	issue	NOUN
fbem-9297	30	30	,	,	PUNCT
fbem-9297	30	31	while	while	SCONJ
fbem-9297	30	32	digital	digital	ADJ
fbem-9297	30	33	audits	audits	NOUN
fbem-9297	30	34	can	can	AUX
fbem-9297	30	35	reveal	reveal	VERB
fbem-9297	30	36	common	common	ADJ
fbem-9297	30	37	issues	issue	NOUN
fbem-9297	30	38	through	through	ADP
fbem-9297	30	39	big	big	ADJ
fbem-9297	30	40	data	datum	NOUN
fbem-9297	30	41	measurement	measurement	NOUN
fbem-9297	30	42	,	,	PUNCT
fbem-9297	30	43	and	and	CCONJ
fbem-9297	30	44	can	can	AUX
fbem-9297	30	45	quantify	quantify	VERB
fbem-9297	30	46	and	and	CCONJ
fbem-9297	30	47	classify	classify	VERB
fbem-9297	30	48	possible	possible	ADJ
fbem-9297	30	49	problems	problem	NOUN
fbem-9297	30	50	,	,	PUNCT
fbem-9297	30	51	thus	thus	ADV
fbem-9297	30	52	achieving	achieve	VERB
fbem-9297	30	53	more	more	ADJ
fbem-9297	30	54	value	value	NOUN
fbem-9297	30	55	creation	creation	NOUN
fbem-9297	30	56	.	.	PUNCT
fbem-9297	31	1	fifth	fifth	ADJ
fbem-9297	31	2	,	,	PUNCT
fbem-9297	31	3	traditional	traditional	ADJ
fbem-9297	31	4	auditing	auditing	NOUN
fbem-9297	31	5	is	be	AUX
fbem-9297	31	6	characterized	characterize	VERB
fbem-9297	31	7	by	by	ADP
fbem-9297	31	8	regular	regular	ADJ
fbem-9297	31	9	and	and	CCONJ
fbem-9297	31	10	continuous	continuous	ADJ
fbem-9297	31	11	phases	phase	NOUN
fbem-9297	31	12	,	,	PUNCT
fbem-9297	31	13	and	and	CCONJ
fbem-9297	31	14	the	the	DET
fbem-9297	31	15	overall	overall	ADJ
fbem-9297	31	16	effect	effect	NOUN
fbem-9297	31	17	of	of	ADP
fbem-9297	31	18	auditing	auditing	NOUN
fbem-9297	31	19	is	be	AUX
fbem-9297	31	20	poor	poor	ADJ
fbem-9297	31	21	;	;	PUNCT
fbem-9297	31	22	while	while	SCONJ
fbem-9297	31	23	digital	digital	ADJ
fbem-9297	31	24	auditing	auditing	NOUN
fbem-9297	31	25	can	can	AUX
fbem-9297	31	26	achieve	achieve	VERB
fbem-9297	31	27	continuous	continuous	ADJ
fbem-9297	31	28	and	and	CCONJ
fbem-9297	31	29	dynamic	dynamic	ADJ
fbem-9297	31	30	supervision	supervision	NOUN
fbem-9297	31	31	through	through	ADP
fbem-9297	31	32	technical	technical	ADJ
fbem-9297	31	33	means	mean	NOUN
fbem-9297	31	34	,	,	PUNCT
fbem-9297	31	35	and	and	CCONJ
fbem-9297	31	36	improve	improve	VERB
fbem-9297	31	37	efficiency	efficiency	NOUN
fbem-9297	31	38	and	and	CCONJ
fbem-9297	31	39	effectiveness	effectiveness	NOUN
fbem-9297	31	40	through	through	ADP
fbem-9297	31	41	real	real	ADJ
fbem-9297	31	42	-	-	PUNCT
fbem-9297	31	43	time	time	NOUN
fbem-9297	31	44	auditing	auditing	NOUN
fbem-9297	31	45	,	,	PUNCT
fbem-9297	31	46	ultimately	ultimately	ADV
fbem-9297	31	47	achieving	achieve	VERB
fbem-9297	31	48	the	the	DET
fbem-9297	31	49	goal	goal	NOUN
fbem-9297	31	50	of	of	ADP
fbem-9297	31	51	auditing	auditing	NOUN
fbem-9297	31	52	.	.	PUNCT
fbem-9297	32	1	3	3	X
fbem-9297	32	2	.	.	X
fbem-9297	32	3	the	the	DET
fbem-9297	32	4	mechanism	mechanism	NOUN
fbem-9297	32	5	of	of	ADP
fbem-9297	32	6	the	the	DET
fbem-9297	32	7	impact	impact	NOUN
fbem-9297	32	8	of	of	ADP
fbem-9297	32	9	digital	digital	ADJ
fbem-9297	32	10	transformation	transformation	NOUN
fbem-9297	32	11	of	of	ADP
fbem-9297	32	12	accounting	accounting	NOUN
fbem-9297	32	13	firms	firm	NOUN
fbem-9297	32	14	on	on	ADP
fbem-9297	32	15	audit	audit	NOUN
fbem-9297	32	16	risk	risk	NOUN
fbem-9297	32	17	3.1	3.1	NUM
fbem-9297	32	18	.	.	PUNCT
fbem-9297	33	1	improve	improve	VERB
fbem-9297	33	2	audit	audit	NOUN
fbem-9297	33	3	efficiency	efficiency	NOUN
fbem-9297	33	4	and	and	CCONJ
fbem-9297	33	5	reduce	reduce	VERB
fbem-9297	33	6	audit	audit	NOUN
fbem-9297	33	7	costs	cost	NOUN
fbem-9297	33	8	auditors	auditor	NOUN
fbem-9297	33	9	will	will	AUX
fbem-9297	33	10	face	face	VERB
fbem-9297	33	11	a	a	DET
fbem-9297	33	12	large	large	ADJ
fbem-9297	33	13	amount	amount	NOUN
fbem-9297	33	14	of	of	ADP
fbem-9297	33	15	audit	audit	NOUN
fbem-9297	33	16	data	datum	NOUN
fbem-9297	33	17	in	in	ADP
fbem-9297	33	18	the	the	DET
fbem-9297	33	19	process	process	NOUN
fbem-9297	33	20	of	of	ADP
fbem-9297	33	21	audit	audit	NOUN
fbem-9297	33	22	work	work	NOUN
fbem-9297	33	23	,	,	PUNCT
fbem-9297	33	24	auditors	auditor	NOUN
fbem-9297	33	25	can	can	AUX
fbem-9297	33	26	use	use	VERB
fbem-9297	33	27	big	big	ADJ
fbem-9297	33	28	data	datum	NOUN
fbem-9297	33	29	technology	technology	NOUN
fbem-9297	33	30	to	to	PART
fbem-9297	33	31	integrate	integrate	VERB
fbem-9297	33	32	data	data	NOUN
fbem-9297	33	33	resources	resource	NOUN
fbem-9297	33	34	so	so	SCONJ
fbem-9297	33	35	as	as	SCONJ
fbem-9297	33	36	to	to	PART
fbem-9297	33	37	improve	improve	VERB
fbem-9297	33	38	quality	quality	NOUN
fbem-9297	33	39	and	and	CCONJ
fbem-9297	33	40	efficiency	efficiency	NOUN
fbem-9297	33	41	of	of	ADP
fbem-9297	33	42	audit	audit	NOUN
fbem-9297	33	43	work	work	NOUN
fbem-9297	33	44	,	,	PUNCT
fbem-9297	33	45	auditors	auditor	NOUN
fbem-9297	33	46	digitalize	digitalize	VERB
fbem-9297	33	47	audit	audit	NOUN
fbem-9297	33	48	work	work	NOUN
fbem-9297	33	49	by	by	ADP
fbem-9297	33	50	building	build	VERB
fbem-9297	33	51	big	big	ADJ
fbem-9297	33	52	data	datum	NOUN
fbem-9297	33	53	analysis	analysis	NOUN
fbem-9297	33	54	platform	platform	NOUN
fbem-9297	33	55	,	,	PUNCT
fbem-9297	33	56	constructing	construct	VERB
fbem-9297	33	57	analysis	analysis	NOUN
fbem-9297	33	58	model	model	NOUN
fbem-9297	33	59	and	and	CCONJ
fbem-9297	33	60	constructing	construct	VERB
fbem-9297	33	61	indicators	indicator	NOUN
fbem-9297	33	62	for	for	ADP
fbem-9297	33	63	analysis	analysis	NOUN
fbem-9297	33	64	,	,	PUNCT
fbem-9297	33	65	the	the	DET
fbem-9297	33	66	digitalization	digitalization	NOUN
fbem-9297	33	67	of	of	ADP
fbem-9297	33	68	audit	audit	NOUN
fbem-9297	33	69	work	work	NOUN
fbem-9297	33	70	makes	make	VERB
fbem-9297	33	71	audit	audit	NOUN
fbem-9297	33	72	data	data	NOUN
fbem-9297	33	73	doubts	doubt	NOUN
fbem-9297	33	74	can	can	AUX
fbem-9297	33	75	be	be	AUX
fbem-9297	33	76	efficiently	efficiently	ADV
fbem-9297	33	77	screened	screen	VERB
fbem-9297	33	78	by	by	ADP
fbem-9297	33	79	the	the	DET
fbem-9297	33	80	data	datum	NOUN
fbem-9297	33	81	system	system	NOUN
fbem-9297	33	82	,	,	PUNCT
fbem-9297	33	83	and	and	CCONJ
fbem-9297	33	84	at	at	ADP
fbem-9297	33	85	the	the	DET
fbem-9297	33	86	same	same	ADJ
fbem-9297	33	87	time	time	NOUN
fbem-9297	33	88	it	it	PRON
fbem-9297	33	89	can	can	AUX
fbem-9297	33	90	also	also	ADV
fbem-9297	33	91	reduce	reduce	VERB
fbem-9297	33	92	the	the	DET
fbem-9297	33	93	workload	workload	NOUN
fbem-9297	33	94	of	of	ADP
fbem-9297	33	95	auditors	auditor	NOUN
fbem-9297	33	96	,	,	PUNCT
fbem-9297	33	97	avoiding	avoid	VERB
fbem-9297	33	98	the	the	DET
fbem-9297	33	99	auditors	auditor	NOUN
fbem-9297	33	100	to	to	PART
fbem-9297	33	101	engage	engage	VERB
fbem-9297	33	102	in	in	ADP
fbem-9297	33	103	a	a	DET
fbem-9297	33	104	large	large	ADJ
fbem-9297	33	105	number	number	NOUN
fbem-9297	33	106	of	of	ADP
fbem-9297	33	107	repeated	repeat	VERB
fbem-9297	33	108	processes	process	NOUN
fbem-9297	33	109	of	of	ADP
fbem-9297	33	110	collecting	collect	VERB
fbem-9297	33	111	audit	audit	NOUN
fbem-9297	33	112	data	datum	NOUN
fbem-9297	33	113	and	and	CCONJ
fbem-9297	33	114	calculating	calculate	VERB
fbem-9297	33	115	various	various	ADJ
fbem-9297	33	116	indicators	indicator	NOUN
fbem-9297	33	117	.	.	PUNCT
fbem-9297	34	1	of	of	ADP
fbem-9297	34	2	course	course	NOUN
fbem-9297	34	3	,	,	PUNCT
fbem-9297	34	4	the	the	DET
fbem-9297	34	5	data	datum	NOUN
fbem-9297	34	6	of	of	ADP
fbem-9297	34	7	audit	audit	NOUN
fbem-9297	34	8	projects	project	NOUN
fbem-9297	34	9	can	can	AUX
fbem-9297	34	10	be	be	AUX
fbem-9297	34	11	collected	collect	VERB
fbem-9297	34	12	in	in	ADP
fbem-9297	34	13	real	real	ADJ
fbem-9297	34	14	time	time	NOUN
fbem-9297	34	15	,	,	PUNCT
fbem-9297	34	16	reducing	reduce	VERB
fbem-9297	34	17	the	the	DET
fbem-9297	34	18	time	time	NOUN
fbem-9297	34	19	to	to	PART
fbem-9297	34	20	obtain	obtain	VERB
fbem-9297	34	21	various	various	ADJ
fbem-9297	34	22	types	type	NOUN
fbem-9297	34	23	of	of	ADP
fbem-9297	34	24	audit	audit	NOUN
fbem-9297	34	25	data	datum	NOUN
fbem-9297	34	26	information	information	NOUN
fbem-9297	34	27	,	,	PUNCT
fbem-9297	34	28	so	so	SCONJ
fbem-9297	34	29	that	that	SCONJ
fbem-9297	34	30	the	the	DET
fbem-9297	34	31	digital	digital	ADJ
fbem-9297	34	32	empowerment	empowerment	NOUN
fbem-9297	34	33	of	of	ADP
fbem-9297	34	34	audit	audit	NOUN
fbem-9297	34	35	work	work	NOUN
fbem-9297	34	36	can	can	AUX
fbem-9297	34	37	not	not	PART
fbem-9297	34	38	only	only	ADV
fbem-9297	34	39	improve	improve	VERB
fbem-9297	34	40	audit	audit	NOUN
fbem-9297	34	41	efficiency	efficiency	NOUN
fbem-9297	34	42	but	but	CCONJ
fbem-9297	34	43	also	also	ADV
fbem-9297	34	44	reduce	reduce	VERB
fbem-9297	34	45	the	the	DET
fbem-9297	34	46	cost	cost	NOUN
fbem-9297	34	47	of	of	ADP
fbem-9297	34	48	audit	audit	NOUN
fbem-9297	34	49	work	work	NOUN
fbem-9297	34	50	.	.	PUNCT
fbem-9297	35	1	3.2	3.2	NUM
fbem-9297	35	2	.	.	PUNCT
fbem-9297	36	1	improve	improve	VERB
fbem-9297	36	2	the	the	DET
fbem-9297	36	3	quality	quality	NOUN
fbem-9297	36	4	of	of	ADP
fbem-9297	36	5	audit	audit	NOUN
fbem-9297	36	6	work	work	VERB
fbem-9297	36	7	the	the	DET
fbem-9297	36	8	digitalization	digitalization	NOUN
fbem-9297	36	9	of	of	ADP
fbem-9297	36	10	the	the	DET
fbem-9297	36	11	audit	audit	NOUN
fbem-9297	36	12	workflow	workflow	NOUN
fbem-9297	36	13	enables	enable	VERB
fbem-9297	36	14	the	the	DET
fbem-9297	36	15	data	datum	NOUN
fbem-9297	36	16	of	of	ADP
fbem-9297	36	17	the	the	DET
fbem-9297	36	18	entire	entire	ADJ
fbem-9297	36	19	audit	audit	NOUN
fbem-9297	36	20	process	process	NOUN
fbem-9297	36	21	to	to	PART
fbem-9297	36	22	be	be	AUX
fbem-9297	36	23	traced	trace	VERB
fbem-9297	36	24	in	in	ADP
fbem-9297	36	25	the	the	DET
fbem-9297	36	26	data	datum	NOUN
fbem-9297	36	27	analysis	analysis	NOUN
fbem-9297	36	28	system	system	NOUN
fbem-9297	36	29	,	,	PUNCT
fbem-9297	36	30	which	which	PRON
fbem-9297	36	31	is	be	AUX
fbem-9297	36	32	conducive	conducive	ADJ
fbem-9297	36	33	to	to	ADP
fbem-9297	36	34	the	the	DET
fbem-9297	36	35	implementation	implementation	NOUN
fbem-9297	36	36	of	of	ADP
fbem-9297	36	37	quality	quality	NOUN
fbem-9297	36	38	control	control	NOUN
fbem-9297	36	39	procedures	procedure	NOUN
fbem-9297	36	40	by	by	ADP
fbem-9297	36	41	the	the	DET
fbem-9297	36	42	accounting	accounting	NOUN
fbem-9297	36	43	firm	firm	NOUN
fbem-9297	36	44	and	and	CCONJ
fbem-9297	36	45	enables	enable	VERB
fbem-9297	36	46	it	it	PRON
fbem-9297	36	47	to	to	PART
fbem-9297	36	48	trace	trace	VERB
fbem-9297	36	49	back	back	ADP
fbem-9297	36	50	at	at	ADP
fbem-9297	36	51	any	any	DET
fbem-9297	36	52	time	time	NOUN
fbem-9297	36	53	and	and	CCONJ
fbem-9297	36	54	identify	identify	VERB
fbem-9297	36	55	the	the	DET
fbem-9297	36	56	source	source	NOUN
fbem-9297	36	57	of	of	ADP
fbem-9297	36	58	problems	problem	NOUN
fbem-9297	36	59	in	in	ADP
fbem-9297	36	60	a	a	DET
fbem-9297	36	61	timely	timely	ADJ
fbem-9297	36	62	manner	manner	NOUN
fbem-9297	36	63	,	,	PUNCT
fbem-9297	36	64	as	as	ADV
fbem-9297	36	65	well	well	ADV
fbem-9297	36	66	as	as	ADP
fbem-9297	36	67	to	to	PART
fbem-9297	36	68	learn	learn	VERB
fbem-9297	36	69	from	from	ADP
fbem-9297	36	70	the	the	DET
fbem-9297	36	71	audit	audit	NOUN
fbem-9297	36	72	experience	experience	NOUN
fbem-9297	36	73	and	and	CCONJ
fbem-9297	36	74	lessons	lesson	NOUN
fbem-9297	36	75	learned	learn	VERB
fbem-9297	36	76	through	through	ADP
fbem-9297	36	77	each	each	DET
fbem-9297	36	78	audit	audit	NOUN
fbem-9297	36	79	.	.	PUNCT
fbem-9297	37	1	in	in	ADP
fbem-9297	37	2	addition	addition	NOUN
fbem-9297	37	3	,	,	PUNCT
fbem-9297	37	4	the	the	DET
fbem-9297	37	5	electronic	electronic	ADJ
fbem-9297	37	6	data	data	NOUN
fbem-9297	37	7	system	system	NOUN
fbem-9297	37	8	greatly	greatly	ADV
fbem-9297	37	9	improves	improve	VERB
fbem-9297	37	10	the	the	DET
fbem-9297	37	11	accuracy	accuracy	NOUN
fbem-9297	37	12	of	of	ADP
fbem-9297	37	13	data	datum	NOUN
fbem-9297	37	14	compared	compare	VERB
fbem-9297	37	15	to	to	ADP
fbem-9297	37	16	manual	manual	ADJ
fbem-9297	37	17	input	input	NOUN
fbem-9297	37	18	processing	processing	NOUN
fbem-9297	37	19	,	,	PUNCT
fbem-9297	37	20	which	which	PRON
fbem-9297	37	21	greatly	greatly	ADV
fbem-9297	37	22	reduces	reduce	VERB
fbem-9297	37	23	errors	error	NOUN
fbem-9297	37	24	or	or	CCONJ
fbem-9297	37	25	fraud	fraud	NOUN
fbem-9297	37	26	caused	cause	VERB
fbem-9297	37	27	by	by	ADP
fbem-9297	37	28	human	human	ADJ
fbem-9297	37	29	factors	factor	NOUN
fbem-9297	37	30	.	.	PUNCT
fbem-9297	38	1	3.3	3.3	NUM
fbem-9297	38	2	.	.	PUNCT
fbem-9297	38	3	reduce	reduce	VERB
fbem-9297	38	4	audit	audit	NOUN
fbem-9297	38	5	risk	risk	NOUN
fbem-9297	38	6	digital	digital	ADJ
fbem-9297	38	7	auditing	auditing	NOUN
fbem-9297	38	8	creates	create	VERB
fbem-9297	38	9	a	a	DET
fbem-9297	38	10	new	new	ADJ
fbem-9297	38	11	model	model	NOUN
fbem-9297	38	12	of	of	ADP
fbem-9297	38	13	intelligent	intelligent	ADJ
fbem-9297	38	14	auditing	auditing	NOUN
fbem-9297	38	15	,	,	PUNCT
fbem-9297	38	16	which	which	PRON
fbem-9297	38	17	enables	enable	VERB
fbem-9297	38	18	focused	focused	ADJ
fbem-9297	38	19	focus	focus	NOUN
fbem-9297	38	20	,	,	PUNCT
fbem-9297	38	21	breakthroughs	breakthrough	NOUN
fbem-9297	38	22	and	and	CCONJ
fbem-9297	38	23	key	key	ADJ
fbem-9297	38	24	reviews	review	NOUN
fbem-9297	38	25	of	of	ADP
fbem-9297	38	26	audit	audit	NOUN
fbem-9297	38	27	issues	issue	NOUN
fbem-9297	38	28	through	through	ADP
fbem-9297	38	29	big	big	ADJ
fbem-9297	38	30	data	datum	NOUN
fbem-9297	38	31	technology	technology	NOUN
fbem-9297	38	32	,	,	PUNCT
fbem-9297	38	33	enabling	enable	VERB
fbem-9297	38	34	the	the	DET
fbem-9297	38	35	discovery	discovery	NOUN
fbem-9297	38	36	of	of	ADP
fbem-9297	38	37	deep	deep	ADJ
fbem-9297	38	38	-	-	PUNCT
fbem-9297	38	39	seated	seat	VERB
fbem-9297	38	40	issues	issue	NOUN
fbem-9297	38	41	behind	behind	ADP
fbem-9297	38	42	business	business	NOUN
fbem-9297	38	43	models	model	NOUN
fbem-9297	38	44	through	through	ADP
fbem-9297	38	45	data	datum	NOUN
fbem-9297	38	46	,	,	PUNCT
fbem-9297	38	47	rather	rather	ADV
fbem-9297	38	48	than	than	ADP
fbem-9297	38	49	just	just	ADV
fbem-9297	38	50	the	the	DET
fbem-9297	38	51	surface	surface	NOUN
fbem-9297	38	52	of	of	ADP
fbem-9297	38	53	financial	financial	ADJ
fbem-9297	38	54	data	datum	NOUN
fbem-9297	38	55	.	.	PUNCT
fbem-9297	39	1	digital	digital	ADJ
fbem-9297	39	2	transformation	transformation	NOUN
fbem-9297	39	3	of	of	ADP
fbem-9297	39	4	accounting	accounting	NOUN
fbem-9297	39	5	firms	firm	NOUN
fbem-9297	39	6	enables	enable	VERB
fbem-9297	39	7	auditors	auditor	NOUN
fbem-9297	39	8	to	to	PART
fbem-9297	39	9	use	use	VERB
fbem-9297	39	10	structured	structured	ADJ
fbem-9297	39	11	and	and	CCONJ
fbem-9297	39	12	unstructured	unstructured	ADJ
fbem-9297	39	13	data	datum	NOUN
fbem-9297	39	14	to	to	PART
fbem-9297	39	15	carry	carry	VERB
fbem-9297	39	16	out	out	ADP
fbem-9297	39	17	multidimensional	multidimensional	ADJ
fbem-9297	39	18	and	and	CCONJ
fbem-9297	39	19	comprehensive	comprehensive	ADJ
fbem-9297	39	20	data	datum	NOUN
fbem-9297	39	21	analysis	analysis	NOUN
fbem-9297	39	22	and	and	CCONJ
fbem-9297	39	23	enhance	enhance	VERB
fbem-9297	39	24	the	the	DET
fbem-9297	39	25	breadth	breadth	NOUN
fbem-9297	39	26	and	and	CCONJ
fbem-9297	39	27	depth	depth	NOUN
fbem-9297	39	28	of	of	ADP
fbem-9297	39	29	analysis	analysis	NOUN
fbem-9297	39	30	.	.	PUNCT
fbem-9297	40	1	accounting	accounting	NOUN
fbem-9297	40	2	firms	firm	NOUN
fbem-9297	40	3	undergo	undergo	VERB
fbem-9297	40	4	digital	digital	ADJ
fbem-9297	40	5	transformation	transformation	NOUN
fbem-9297	40	6	to	to	PART
fbem-9297	40	7	make	make	VERB
fbem-9297	40	8	the	the	DET
fbem-9297	40	9	risk	risk	NOUN
fbem-9297	40	10	assessment	assessment	NOUN
fbem-9297	40	11	aspect	aspect	NOUN
fbem-9297	40	12	of	of	ADP
fbem-9297	40	13	auditing	audit	VERB
fbem-9297	40	14	more	more	ADV
fbem-9297	40	15	complete	complete	ADJ
fbem-9297	40	16	,	,	PUNCT
fbem-9297	40	17	more	more	ADV
fbem-9297	40	18	comprehensive	comprehensive	ADJ
fbem-9297	40	19	collection	collection	NOUN
fbem-9297	40	20	of	of	ADP
fbem-9297	40	21	all	all	DET
fbem-9297	40	22	potential	potential	ADJ
fbem-9297	40	23	aspects	aspect	NOUN
fbem-9297	40	24	of	of	ADP
fbem-9297	40	25	audit	audit	NOUN
fbem-9297	40	26	risk	risk	NOUN
fbem-9297	40	27	,	,	PUNCT
fbem-9297	40	28	the	the	DET
fbem-9297	40	29	use	use	NOUN
fbem-9297	40	30	of	of	ADP
fbem-9297	40	31	big	big	ADJ
fbem-9297	40	32	data	datum	NOUN
fbem-9297	40	33	for	for	ADP
fbem-9297	40	34	systematic	systematic	ADJ
fbem-9297	40	35	analysis	analysis	NOUN
fbem-9297	40	36	and	and	CCONJ
fbem-9297	40	37	judgment	judgment	NOUN
fbem-9297	40	38	,	,	PUNCT
fbem-9297	40	39	can	can	AUX
fbem-9297	40	40	be	be	AUX
fbem-9297	40	41	based	base	VERB
fbem-9297	40	42	on	on	ADP
fbem-9297	40	43	this	this	PRON
fbem-9297	40	44	to	to	PART
fbem-9297	40	45	achieve	achieve	VERB
fbem-9297	40	46	accurate	accurate	ADJ
fbem-9297	40	47	prevention	prevention	NOUN
fbem-9297	40	48	of	of	ADP
fbem-9297	40	49	audit	audit	NOUN
fbem-9297	40	50	risk	risk	NOUN
fbem-9297	40	51	.	.	PUNCT
fbem-9297	41	1	in	in	ADP
fbem-9297	41	2	addition	addition	NOUN
fbem-9297	41	3	,	,	PUNCT
fbem-9297	41	4	the	the	DET
fbem-9297	41	5	digital	digital	ADJ
fbem-9297	41	6	transformation	transformation	NOUN
fbem-9297	41	7	of	of	ADP
fbem-9297	41	8	accounting	accounting	NOUN
fbem-9297	41	9	firms	firm	NOUN
fbem-9297	41	10	can	can	AUX
fbem-9297	41	11	build	build	VERB
fbem-9297	41	12	audit	audit	NOUN
fbem-9297	41	13	big	big	ADJ
fbem-9297	41	14	data	datum	NOUN
fbem-9297	41	15	analysis	analysis	NOUN
fbem-9297	41	16	system	system	NOUN
fbem-9297	41	17	,	,	PUNCT
fbem-9297	41	18	so	so	SCONJ
fbem-9297	41	19	that	that	SCONJ
fbem-9297	41	20	audit	audit	NOUN
fbem-9297	41	21	data	datum	NOUN
fbem-9297	41	22	to	to	PART
fbem-9297	41	23	achieve	achieve	VERB
fbem-9297	41	24	interoperability	interoperability	NOUN
fbem-9297	41	25	and	and	CCONJ
fbem-9297	41	26	resource	resource	NOUN
fbem-9297	41	27	sharing	sharing	NOUN
fbem-9297	41	28	,	,	PUNCT
fbem-9297	41	29	so	so	SCONJ
fbem-9297	41	30	the	the	DET
fbem-9297	41	31	auditors	auditor	NOUN
fbem-9297	41	32	will	will	AUX
fbem-9297	41	33	have	have	VERB
fbem-9297	41	34	access	access	NOUN
fbem-9297	41	35	to	to	ADP
fbem-9297	41	36	audit	audit	NOUN
fbem-9297	41	37	information	information	NOUN
fbem-9297	41	38	will	will	AUX
fbem-9297	41	39	be	be	AUX
fbem-9297	41	40	richer	rich	ADJ
fbem-9297	41	41	,	,	PUNCT
fbem-9297	41	42	but	but	CCONJ
fbem-9297	41	43	also	also	ADV
fbem-9297	41	44	more	more	ADV
fbem-9297	41	45	quickly	quickly	ADV
fbem-9297	41	46	and	and	CCONJ
fbem-9297	41	47	comprehensively	comprehensively	ADV
fbem-9297	41	48	to	to	PART
fbem-9297	41	49	explore	explore	VERB
fbem-9297	41	50	the	the	DET
fbem-9297	41	51	connection	connection	NOUN
fbem-9297	41	52	between	between	ADP
fbem-9297	41	53	the	the	DET
fbem-9297	41	54	audit	audit	NOUN
fbem-9297	41	55	data	datum	NOUN
fbem-9297	41	56	,	,	PUNCT
fbem-9297	41	57	to	to	PART
fbem-9297	41	58	explore	explore	VERB
fbem-9297	41	59	the	the	DET
fbem-9297	41	60	hidden	hide	VERB
fbem-9297	41	61	problems	problem	NOUN
fbem-9297	41	62	or	or	CCONJ
fbem-9297	41	63	clues	clue	NOUN
fbem-9297	41	64	.	.	PUNCT
fbem-9297	42	1	4	4	X
fbem-9297	42	2	.	.	NUM
fbem-9297	42	3	problems	problem	NOUN
fbem-9297	42	4	of	of	ADP
fbem-9297	42	5	digital	digital	ADJ
fbem-9297	42	6	transformation	transformation	NOUN
fbem-9297	42	7	of	of	ADP
fbem-9297	42	8	accounting	accounting	NOUN
fbem-9297	42	9	firms	firm	NOUN
fbem-9297	42	10	4.1	4.1	NUM
fbem-9297	42	11	.	.	PUNCT
fbem-9297	43	1	security	security	NOUN
fbem-9297	43	2	of	of	ADP
fbem-9297	43	3	audit	audit	NOUN
fbem-9297	43	4	data	datum	NOUN
fbem-9297	43	5	in	in	ADP
fbem-9297	43	6	today	today	NOUN
fbem-9297	43	7	's	's	PART
fbem-9297	43	8	booming	booming	ADJ
fbem-9297	43	9	global	global	ADJ
fbem-9297	43	10	digital	digital	ADJ
fbem-9297	43	11	economy	economy	NOUN
fbem-9297	43	12	,	,	PUNCT
fbem-9297	43	13	the	the	DET
fbem-9297	43	14	process	process	NOUN
fbem-9297	43	15	of	of	ADP
fbem-9297	43	16	digital	digital	ADJ
fbem-9297	43	17	transformation	transformation	NOUN
fbem-9297	43	18	is	be	AUX
fbem-9297	43	19	in	in	ADP
fbem-9297	43	20	full	full	ADJ
fbem-9297	43	21	swing	swing	NOUN
fbem-9297	43	22	in	in	ADP
fbem-9297	43	23	all	all	DET
fbem-9297	43	24	industries	industry	NOUN
fbem-9297	43	25	;	;	PUNCT
fbem-9297	43	26	accounting	accounting	NOUN
fbem-9297	43	27	firms	firm	NOUN
fbem-9297	43	28	are	be	AUX
fbem-9297	43	29	actively	actively	ADV
fbem-9297	43	30	promoting	promote	VERB
fbem-9297	43	31	digital	digital	ADJ
fbem-9297	43	32	transformation	transformation	NOUN
fbem-9297	43	33	in	in	ADP
fbem-9297	43	34	order	order	NOUN
fbem-9297	43	35	to	to	PART
fbem-9297	43	36	respond	respond	VERB
fbem-9297	43	37	to	to	ADP
fbem-9297	43	38	the	the	DET
fbem-9297	43	39	development	development	NOUN
fbem-9297	43	40	of	of	ADP
fbem-9297	43	41	the	the	DET
fbem-9297	43	42	digital	digital	ADJ
fbem-9297	43	43	era	era	NOUN
fbem-9297	43	44	on	on	ADP
fbem-9297	43	45	the	the	DET
fbem-9297	43	46	one	one	NUM
fbem-9297	43	47	hand	hand	NOUN
fbem-9297	43	48	,	,	PUNCT
fbem-9297	43	49	and	and	CCONJ
fbem-9297	43	50	to	to	PART
fbem-9297	43	51	provide	provide	VERB
fbem-9297	43	52	more	more	ADJ
fbem-9297	43	53	high	high	ADJ
fbem-9297	43	54	-	-	PUNCT
fbem-9297	43	55	quality	quality	NOUN
fbem-9297	43	56	and	and	CCONJ
fbem-9297	43	57	efficient	efficient	ADJ
fbem-9297	43	58	assurance	assurance	NOUN
fbem-9297	43	59	services	service	NOUN
fbem-9297	43	60	on	on	ADP
fbem-9297	43	61	the	the	DET
fbem-9297	43	62	other	other	ADJ
fbem-9297	43	63	hand	hand	NOUN
fbem-9297	43	64	;	;	PUNCT
fbem-9297	43	65	however	however	ADV
fbem-9297	43	66	,	,	PUNCT
fbem-9297	43	67	as	as	ADP
fbem-9297	43	68	a	a	DET
fbem-9297	43	69	third	third	ADJ
fbem-9297	43	70	-	-	PUNCT
fbem-9297	43	71	party	party	NOUN
fbem-9297	43	72	service	service	NOUN
fbem-9297	43	73	provider	provider	NOUN
fbem-9297	43	74	,	,	PUNCT
fbem-9297	43	75	accounting	accounting	NOUN
fbem-9297	43	76	firms	firm	NOUN
fbem-9297	43	77	will	will	AUX
fbem-9297	43	78	encounter	encounter	VERB
fbem-9297	43	79	many	many	ADJ
fbem-9297	43	80	incompatible	incompatible	ADJ
fbem-9297	43	81	problems	problem	NOUN
fbem-9297	43	82	when	when	SCONJ
fbem-9297	43	83	they	they	PRON
fbem-9297	43	84	make	make	VERB
fbem-9297	43	85	drastic	drastic	ADJ
fbem-9297	43	86	digital	digital	ADJ
fbem-9297	43	87	reforms	reform	NOUN
fbem-9297	43	88	.	.	PUNCT
fbem-9297	44	1	one	one	NUM
fbem-9297	44	2	of	of	ADP
fbem-9297	44	3	the	the	DET
fbem-9297	44	4	most	most	ADV
fbem-9297	44	5	fatal	fatal	ADJ
fbem-9297	44	6	problems	problem	NOUN
fbem-9297	44	7	is	be	AUX
fbem-9297	44	8	the	the	DET
fbem-9297	44	9	security	security	NOUN
fbem-9297	44	10	of	of	ADP
fbem-9297	44	11	audit	audit	NOUN
fbem-9297	44	12	data	datum	NOUN
fbem-9297	44	13	,	,	PUNCT
fbem-9297	44	14	audit	audit	NOUN
fbem-9297	44	15	data	data	NOUN
fbem-9297	44	16	is	be	AUX
fbem-9297	44	17	the	the	DET
fbem-9297	44	18	basis	basis	NOUN
fbem-9297	44	19	for	for	SCONJ
fbem-9297	44	20	the	the	DET
fbem-9297	44	21	cpa	cpa	NOUN
fbem-9297	44	22	to	to	PART
fbem-9297	44	23	perform	perform	VERB
fbem-9297	44	24	audit	audit	NOUN
fbem-9297	44	25	procedures	procedure	NOUN
fbem-9297	44	26	,	,	PUNCT
fbem-9297	44	27	and	and	CCONJ
fbem-9297	44	28	is	be	AUX
fbem-9297	44	29	also	also	ADV
fbem-9297	44	30	the	the	DET
fbem-9297	44	31	basis	basis	NOUN
fbem-9297	44	32	for	for	ADP
fbem-9297	44	33	the	the	DET
fbem-9297	44	34	final	final	ADJ
fbem-9297	44	35	audit	audit	NOUN
fbem-9297	44	36	conclusions	conclusion	NOUN
fbem-9297	44	37	and	and	CCONJ
fbem-9297	44	38	audit	audit	NOUN
fbem-9297	44	39	reports	report	NOUN
fbem-9297	44	40	;	;	PUNCT
fbem-9297	44	41	therefore	therefore	ADV
fbem-9297	44	42	,	,	PUNCT
fbem-9297	44	43	if	if	SCONJ
fbem-9297	44	44	the	the	DET
fbem-9297	44	45	security	security	NOUN
fbem-9297	44	46	of	of	ADP
fbem-9297	44	47	audit	audit	NOUN
fbem-9297	44	48	data	datum	NOUN
fbem-9297	44	49	is	be	AUX
fbem-9297	44	50	in	in	ADP
fbem-9297	44	51	question	question	NOUN
fbem-9297	44	52	,	,	PUNCT
fbem-9297	44	53	then	then	ADV
fbem-9297	44	54	it	it	PRON
fbem-9297	44	55	may	may	AUX
fbem-9297	44	56	lead	lead	VERB
fbem-9297	44	57	to	to	ADP
fbem-9297	44	58	the	the	DET
fbem-9297	44	59	failure	failure	NOUN
fbem-9297	44	60	of	of	ADP
fbem-9297	44	61	audit	audit	NOUN
fbem-9297	44	62	procedures	procedure	NOUN
fbem-9297	44	63	and	and	CCONJ
fbem-9297	44	64	wrong	wrong	ADJ
fbem-9297	44	65	audit	audit	NOUN
fbem-9297	44	66	conclusions	conclusion	NOUN
fbem-9297	44	67	,	,	PUNCT
fbem-9297	44	68	making	make	VERB
fbem-9297	44	69	the	the	DET
fbem-9297	44	70	entire	entire	ADJ
fbem-9297	44	71	audit	audit	NOUN
fbem-9297	44	72	work	work	NOUN
fbem-9297	44	73	invalid	invalid	ADJ
fbem-9297	44	74	.	.	PUNCT
fbem-9297	45	1	digital	digital	ADJ
fbem-9297	45	2	auditing	auditing	NOUN
fbem-9297	45	3	on	on	ADP
fbem-9297	45	4	the	the	DET
fbem-9297	45	5	cloud	cloud	NOUN
fbem-9297	45	6	platform	platform	NOUN
fbem-9297	45	7	will	will	AUX
fbem-9297	45	8	certainly	certainly	ADV
fbem-9297	45	9	increase	increase	VERB
fbem-9297	45	10	the	the	DET
fbem-9297	45	11	inherent	inherent	ADJ
fbem-9297	45	12	risks	risk	NOUN
fbem-9297	45	13	of	of	ADP
fbem-9297	45	14	auditing	auditing	NOUN
fbem-9297	45	15	;	;	PUNCT
fbem-9297	45	16	firstly	firstly	ADV
fbem-9297	45	17	,	,	PUNCT
fbem-9297	45	18	at	at	ADP
fbem-9297	45	19	the	the	DET
fbem-9297	45	20	stage	stage	NOUN
fbem-9297	45	21	of	of	ADP
fbem-9297	45	22	uploading	upload	VERB
fbem-9297	45	23	raw	raw	ADJ
fbem-9297	45	24	data	datum	NOUN
fbem-9297	45	25	,	,	PUNCT
fbem-9297	45	26	if	if	SCONJ
fbem-9297	45	27	enterprises	enterprise	NOUN
fbem-9297	45	28	upload	upload	VERB
fbem-9297	45	29	untrue	untrue	ADJ
fbem-9297	45	30	data	datum	NOUN
fbem-9297	45	31	or	or	CCONJ
fbem-9297	45	32	manipulate	manipulate	VERB
fbem-9297	45	33	data	datum	NOUN
fbem-9297	45	34	for	for	ADP
fbem-9297	45	35	certain	certain	ADJ
fbem-9297	45	36	purposes	purpose	NOUN
fbem-9297	45	37	,	,	PUNCT
fbem-9297	45	38	the	the	DET
fbem-9297	45	39	reliability	reliability	NOUN
fbem-9297	45	40	of	of	ADP
fbem-9297	45	41	audit	audit	NOUN
fbem-9297	45	42	evidence	evidence	NOUN
fbem-9297	45	43	will	will	AUX
fbem-9297	45	44	be	be	AUX
fbem-9297	45	45	affected	affect	VERB
fbem-9297	45	46	.	.	PUNCT
fbem-9297	46	1	secondly	secondly	ADV
fbem-9297	46	2	,	,	PUNCT
fbem-9297	46	3	in	in	ADP
fbem-9297	46	4	the	the	DET
fbem-9297	46	5	transmission	transmission	NOUN
fbem-9297	46	6	stage	stage	NOUN
fbem-9297	46	7	of	of	ADP
fbem-9297	46	8	audit	audit	NOUN
fbem-9297	46	9	data	datum	NOUN
fbem-9297	46	10	,	,	PUNCT
fbem-9297	46	11	due	due	ADP
fbem-9297	46	12	to	to	ADP
fbem-9297	46	13	the	the	DET
fbem-9297	46	14	openness	openness	NOUN
fbem-9297	46	15	of	of	ADP
fbem-9297	46	16	the	the	DET
fbem-9297	46	17	network	network	NOUN
fbem-9297	46	18	,	,	PUNCT
fbem-9297	46	19	it	it	PRON
fbem-9297	46	20	may	may	AUX
fbem-9297	46	21	be	be	AUX
fbem-9297	46	22	attacked	attack	VERB
fbem-9297	46	23	by	by	ADP
fbem-9297	46	24	hackers	hacker	NOUN
fbem-9297	46	25	leading	lead	VERB
fbem-9297	46	26	to	to	ADP
fbem-9297	46	27	the	the	DET
fbem-9297	46	28	auditors	auditor	NOUN
fbem-9297	46	29	getting	get	VERB
fbem-9297	46	30	wrong	wrong	ADJ
fbem-9297	46	31	audit	audit	NOUN
fbem-9297	46	32	data	datum	NOUN
fbem-9297	46	33	.	.	PUNCT
fbem-9297	47	1	finally	finally	ADV
fbem-9297	47	2	,	,	PUNCT
fbem-9297	47	3	during	during	ADP
fbem-9297	47	4	the	the	DET
fbem-9297	47	5	analysis	analysis	NOUN
fbem-9297	47	6	of	of	ADP
fbem-9297	47	7	audit	audit	NOUN
fbem-9297	47	8	data	datum	NOUN
fbem-9297	47	9	,	,	PUNCT
fbem-9297	47	10	data	datum	NOUN
fbem-9297	47	11	that	that	PRON
fbem-9297	47	12	is	be	AUX
fbem-9297	47	13	confidential	confidential	ADJ
fbem-9297	47	14	to	to	ADP
fbem-9297	47	15	the	the	DET
fbem-9297	47	16	audited	audit	VERB
fbem-9297	47	17	company	company	NOUN
fbem-9297	47	18	may	may	AUX
fbem-9297	47	19	be	be	AUX
fbem-9297	47	20	used	use	VERB
fbem-9297	47	21	for	for	ADP
fbem-9297	47	22	profit	profit	NOUN
fbem-9297	47	23	due	due	ADP
fbem-9297	47	24	to	to	ADP
fbem-9297	47	25	the	the	DET
fbem-9297	47	26	auditor	auditor	NOUN
fbem-9297	47	27	's	's	PART
fbem-9297	47	28	lack	lack	NOUN
fbem-9297	47	29	of	of	ADP
fbem-9297	47	30	professional	professional	ADJ
fbem-9297	47	31	ethics	ethic	NOUN
fbem-9297	47	32	.	.	PUNCT
fbem-9297	48	1	4.2	4.2	NUM
fbem-9297	48	2	.	.	PUNCT
fbem-9297	49	1	backward	backward	ADJ
fbem-9297	49	2	facilities	facility	NOUN
fbem-9297	49	3	and	and	CCONJ
fbem-9297	49	4	technology	technology	NOUN
fbem-9297	49	5	the	the	DET
fbem-9297	49	6	late	late	ADJ
fbem-9297	49	7	19th	19th	ADJ
fbem-9297	49	8	century	century	NOUN
fbem-9297	49	9	in	in	ADP
fbem-9297	49	10	the	the	DET
fbem-9297	49	11	united	united	PROPN
fbem-9297	49	12	kingdom	kingdom	PROPN
fbem-9297	49	13	has	have	AUX
fbem-9297	49	14	formed	form	VERB
fbem-9297	49	15	a	a	DET
fbem-9297	49	16	civil	civil	ADJ
fbem-9297	49	17	form	form	NOUN
fbem-9297	49	18	of	of	ADP
fbem-9297	49	19	audit	audit	NOUN
fbem-9297	49	20	institutions	institution	NOUN
fbem-9297	49	21	,	,	PUNCT
fbem-9297	49	22	audit	audit	NOUN
fbem-9297	49	23	as	as	ADP
fbem-9297	49	24	a	a	DET
fbem-9297	49	25	traditional	traditional	ADJ
fbem-9297	49	26	testimonial	testimonial	ADJ
fbem-9297	49	27	agency	agency	NOUN
fbem-9297	49	28	,	,	PUNCT
fbem-9297	49	29	has	have	AUX
fbem-9297	49	30	always	always	ADV
fbem-9297	49	31	been	be	AUX
fbem-9297	49	32	innovative	innovative	ADJ
fbem-9297	49	33	with	with	ADP
fbem-9297	49	34	the	the	DET
fbem-9297	49	35	times	time	NOUN
fbem-9297	49	36	;	;	PUNCT
fbem-9297	49	37	whether	whether	SCONJ
fbem-9297	49	38	in	in	ADP
fbem-9297	49	39	the	the	DET
fbem-9297	49	40	audit	audit	NOUN
fbem-9297	49	41	standards	standard	NOUN
fbem-9297	49	42	or	or	CCONJ
fbem-9297	49	43	in	in	ADP
fbem-9297	49	44	the	the	DET
fbem-9297	49	45	audit	audit	NOUN
fbem-9297	49	46	form	form	NOUN
fbem-9297	49	47	,	,	PUNCT
fbem-9297	49	48	accounting	accounting	NOUN
fbem-9297	49	49	firms	firm	NOUN
fbem-9297	49	50	will	will	AUX
fbem-9297	49	51	take	take	VERB
fbem-9297	49	52	advantage	advantage	NOUN
fbem-9297	49	53	of	of	ADP
fbem-9297	49	54	the	the	DET
fbem-9297	49	55	products	product	NOUN
fbem-9297	49	56	of	of	ADP
fbem-9297	49	57	the	the	DET
fbem-9297	49	58	times	time	NOUN
fbem-9297	49	59	,	,	PUNCT
fbem-9297	49	60	and	and	CCONJ
fbem-9297	49	61	constantly	constantly	ADV
fbem-9297	49	62	improve	improve	VERB
fbem-9297	49	63	audit	audit	NOUN
fbem-9297	49	64	efficiency	efficiency	NOUN
fbem-9297	49	65	and	and	CCONJ
fbem-9297	49	66	audit	audit	NOUN
fbem-9297	49	67	quality	quality	NOUN
fbem-9297	49	68	to	to	PART
fbem-9297	49	69	comply	comply	VERB
fbem-9297	49	70	with	with	ADP
fbem-9297	49	71	the	the	DET
fbem-9297	49	72	development	development	NOUN
fbem-9297	49	73	of	of	ADP
fbem-9297	49	74	the	the	DET
fbem-9297	49	75	times	time	NOUN
fbem-9297	49	76	.	.	PUNCT
fbem-9297	50	1	but	but	CCONJ
fbem-9297	50	2	the	the	DET
fbem-9297	50	3	digital	digital	ADJ
fbem-9297	50	4	economy	economy	NOUN
fbem-9297	50	5	is	be	AUX
fbem-9297	50	6	an	an	DET
fbem-9297	50	7	emerging	emerge	VERB
fbem-9297	50	8	thing	thing	NOUN
fbem-9297	50	9	in	in	ADP
fbem-9297	50	10	recent	recent	ADJ
fbem-9297	50	11	years	year	NOUN
fbem-9297	50	12	,	,	PUNCT
fbem-9297	50	13	digital	digital	ADJ
fbem-9297	50	14	audit	audit	NOUN
fbem-9297	50	15	is	be	AUX
fbem-9297	50	16	a	a	DET
fbem-9297	50	17	new	new	ADJ
fbem-9297	50	18	audit	audit	NOUN
fbem-9297	50	19	technology	technology	NOUN
fbem-9297	50	20	,	,	PUNCT
fbem-9297	50	21	different	different	ADJ
fbem-9297	50	22	from	from	ADP
fbem-9297	50	23	the	the	DET
fbem-9297	50	24	traditional	traditional	ADJ
fbem-9297	50	25	audit	audit	NOUN
fbem-9297	50	26	technology	technology	NOUN
fbem-9297	50	27	and	and	CCONJ
fbem-9297	50	28	methods	method	NOUN
fbem-9297	50	29	,	,	PUNCT
fbem-9297	50	30	it	it	PRON
fbem-9297	50	31	no	no	ADV
fbem-9297	50	32	longer	long	ADV
fbem-9297	50	33	relies	rely	VERB
fbem-9297	50	34	on	on	ADP
fbem-9297	50	35	a	a	DET
fbem-9297	50	36	large	large	ADJ
fbem-9297	50	37	number	number	NOUN
fbem-9297	50	38	of	of	ADP
fbem-9297	50	39	manual	manual	ADJ
fbem-9297	50	40	integrated	integrate	VERB
fbem-9297	50	41	data	datum	NOUN
fbem-9297	50	42	collection	collection	NOUN
fbem-9297	50	43	and	and	CCONJ
fbem-9297	50	44	analysis	analysis	NOUN
fbem-9297	50	45	mode	mode	NOUN
fbem-9297	50	46	,	,	PUNCT
fbem-9297	50	47	but	but	CCONJ
fbem-9297	50	48	the	the	DET
fbem-9297	50	49	audit	audit	NOUN
fbem-9297	50	50	process	process	NOUN
fbem-9297	50	51	is	be	AUX
fbem-9297	50	52	fully	fully	ADV
fbem-9297	50	53	data	data	NOUN
fbem-9297	50	54	-	-	PUNCT
fbem-9297	50	55	driven	drive	VERB
fbem-9297	50	56	,	,	PUNCT
fbem-9297	50	57	audit	audit	NOUN
fbem-9297	50	58	collection	collection	NOUN
fbem-9297	50	59	,	,	PUNCT
fbem-9297	50	60	storage	storage	NOUN
fbem-9297	50	61	and	and	CCONJ
fbem-9297	50	62	analysis	analysis	NOUN
fbem-9297	50	63	procedures	procedure	NOUN
fbem-9297	50	64	are	be	AUX
fbem-9297	50	65	completed	complete	VERB
fbem-9297	50	66	by	by	ADP
fbem-9297	50	67	computer	computer	NOUN
fbem-9297	50	68	.	.	PUNCT
fbem-9297	51	1	the	the	DET
fbem-9297	51	2	combined	combine	VERB
fbem-9297	51	3	use	use	NOUN
fbem-9297	51	4	of	of	ADP
fbem-9297	51	5	big	big	ADJ
fbem-9297	51	6	data	datum	NOUN
fbem-9297	51	7	and	and	CCONJ
fbem-9297	51	8	cloud	cloud	NOUN
fbem-9297	51	9	computing	computing	NOUN
fbem-9297	51	10	requires	require	VERB
fbem-9297	51	11	271	271	NUM
fbem-9297	51	12	accounting	accounting	NOUN
fbem-9297	51	13	firms	firm	NOUN
fbem-9297	51	14	to	to	PART
fbem-9297	51	15	be	be	AUX
fbem-9297	51	16	equipped	equip	VERB
fbem-9297	51	17	with	with	ADP
fbem-9297	51	18	high	high	ADJ
fbem-9297	51	19	-	-	PUNCT
fbem-9297	51	20	end	end	NOUN
fbem-9297	51	21	computers	computer	NOUN
fbem-9297	51	22	and	and	CCONJ
fbem-9297	51	23	unobstructed	unobstructed	ADJ
fbem-9297	51	24	networks	network	NOUN
fbem-9297	51	25	,	,	PUNCT
fbem-9297	51	26	but	but	CCONJ
fbem-9297	51	27	few	few	ADJ
fbem-9297	51	28	accounting	accounting	NOUN
fbem-9297	51	29	firms	firm	NOUN
fbem-9297	51	30	in	in	ADP
fbem-9297	51	31	china	china	PROPN
fbem-9297	51	32	are	be	AUX
fbem-9297	51	33	equipped	equip	VERB
fbem-9297	51	34	with	with	ADP
fbem-9297	51	35	these	these	DET
fbem-9297	51	36	facilities	facility	NOUN
fbem-9297	51	37	considering	consider	VERB
fbem-9297	51	38	the	the	DET
fbem-9297	51	39	cost	cost	NOUN
fbem-9297	51	40	and	and	CCONJ
fbem-9297	51	41	manpower	manpower	NOUN
fbem-9297	51	42	factors	factor	NOUN
fbem-9297	51	43	.	.	PUNCT
fbem-9297	52	1	4.3	4.3	NUM
fbem-9297	52	2	.	.	PUNCT
fbem-9297	52	3	limited	limit	VERB
fbem-9297	52	4	capacity	capacity	NOUN
fbem-9297	52	5	of	of	ADP
fbem-9297	52	6	small	small	ADJ
fbem-9297	52	7	and	and	CCONJ
fbem-9297	52	8	medium	medium	ADJ
fbem-9297	52	9	accounting	accounting	NOUN
fbem-9297	52	10	firms	firm	NOUN
fbem-9297	52	11	since	since	SCONJ
fbem-9297	52	12	digital	digital	ADJ
fbem-9297	52	13	technology	technology	NOUN
fbem-9297	52	14	has	have	AUX
fbem-9297	52	15	been	be	AUX
fbem-9297	52	16	introduced	introduce	VERB
fbem-9297	52	17	into	into	ADP
fbem-9297	52	18	the	the	DET
fbem-9297	52	19	economy	economy	NOUN
fbem-9297	52	20	,	,	PUNCT
fbem-9297	52	21	the	the	DET
fbem-9297	52	22	big	big	ADJ
fbem-9297	52	23	four	four	NUM
fbem-9297	52	24	accounting	accounting	NOUN
fbem-9297	52	25	firms	firm	NOUN
fbem-9297	52	26	have	have	AUX
fbem-9297	52	27	been	be	AUX
fbem-9297	52	28	on	on	ADP
fbem-9297	52	29	the	the	DET
fbem-9297	52	30	cutting	cut	VERB
fbem-9297	52	31	edge	edge	NOUN
fbem-9297	52	32	of	of	ADP
fbem-9297	52	33	the	the	DET
fbem-9297	52	34	industry	industry	NOUN
fbem-9297	52	35	by	by	ADP
fbem-9297	52	36	making	make	VERB
fbem-9297	52	37	use	use	NOUN
fbem-9297	52	38	of	of	ADP
fbem-9297	52	39	it	it	PRON
fbem-9297	52	40	.	.	PUNCT
fbem-9297	53	1	kpmg	kpmg	PROPN
fbem-9297	53	2	has	have	AUX
fbem-9297	53	3	created	create	VERB
fbem-9297	53	4	its	its	PRON
fbem-9297	53	5	own	own	ADJ
fbem-9297	53	6	intelligent	intelligent	ADJ
fbem-9297	53	7	audit	audit	NOUN
fbem-9297	53	8	platform	platform	NOUN
fbem-9297	53	9	,	,	PUNCT
fbem-9297	53	10	kpmg	kpmg	PROPN
fbem-9297	53	11	clara	clara	PROPN
fbem-9297	53	12	,	,	PUNCT
fbem-9297	53	13	which	which	PRON
fbem-9297	53	14	has	have	AUX
fbem-9297	53	15	largely	largely	ADV
fbem-9297	53	16	strengthened	strengthen	VERB
fbem-9297	53	17	its	its	PRON
fbem-9297	53	18	auditors	auditor	NOUN
fbem-9297	53	19	'	'	PART
fbem-9297	53	20	ability	ability	NOUN
fbem-9297	53	21	to	to	PART
fbem-9297	53	22	integrate	integrate	VERB
fbem-9297	53	23	and	and	CCONJ
fbem-9297	53	24	analyze	analyze	VERB
fbem-9297	53	25	audit	audit	NOUN
fbem-9297	53	26	data	datum	NOUN
fbem-9297	53	27	;	;	PUNCT
fbem-9297	53	28	deloitte	deloitte	PROPN
fbem-9297	53	29	has	have	AUX
fbem-9297	53	30	also	also	ADV
fbem-9297	53	31	already	already	ADV
fbem-9297	53	32	put	put	VERB
fbem-9297	53	33	the	the	DET
fbem-9297	53	34	small	small	ADJ
fbem-9297	53	35	audit	audit	NOUN
fbem-9297	53	36	robot	robot	NOUN
fbem-9297	53	37	into	into	ADP
fbem-9297	53	38	its	its	PRON
fbem-9297	53	39	daily	daily	ADJ
fbem-9297	53	40	audit	audit	NOUN
fbem-9297	53	41	activities	activity	NOUN
fbem-9297	53	42	to	to	PART
fbem-9297	53	43	improve	improve	VERB
fbem-9297	53	44	the	the	DET
fbem-9297	53	45	efficiency	efficiency	NOUN
fbem-9297	53	46	and	and	CCONJ
fbem-9297	53	47	effectiveness	effectiveness	NOUN
fbem-9297	53	48	of	of	ADP
fbem-9297	53	49	its	its	PRON
fbem-9297	53	50	auditors	auditor	NOUN
fbem-9297	53	51	'	'	PART
fbem-9297	53	52	audit	audit	NOUN
fbem-9297	53	53	work	work	NOUN
fbem-9297	53	54	;	;	PUNCT
fbem-9297	53	55	pwc	pwc	PROPN
fbem-9297	53	56	has	have	AUX
fbem-9297	53	57	also	also	ADV
fbem-9297	53	58	achieved	achieve	VERB
fbem-9297	53	59	a	a	DET
fbem-9297	53	60	major	major	ADJ
fbem-9297	53	61	breakthrough	breakthrough	NOUN
fbem-9297	53	62	in	in	ADP
fbem-9297	53	63	artificial	artificial	ADJ
fbem-9297	53	64	intelligence	intelligence	NOUN
fbem-9297	53	65	.	.	PUNCT
fbem-9297	54	1	in	in	ADP
fbem-9297	54	2	general	general	ADJ
fbem-9297	54	3	,	,	PUNCT
fbem-9297	54	4	the	the	DET
fbem-9297	54	5	big	big	ADJ
fbem-9297	54	6	four	four	NUM
fbem-9297	54	7	accounting	accounting	NOUN
fbem-9297	54	8	firms	firm	NOUN
fbem-9297	54	9	have	have	AUX
fbem-9297	54	10	been	be	AUX
fbem-9297	54	11	effective	effective	ADJ
fbem-9297	54	12	in	in	ADP
fbem-9297	54	13	driving	drive	VERB
fbem-9297	54	14	digital	digital	ADJ
fbem-9297	54	15	transformation	transformation	NOUN
fbem-9297	54	16	.	.	PUNCT
fbem-9297	55	1	relatively	relatively	ADV
fbem-9297	55	2	speaking	speak	VERB
fbem-9297	55	3	,	,	PUNCT
fbem-9297	55	4	small	small	ADJ
fbem-9297	55	5	and	and	CCONJ
fbem-9297	55	6	medium	medium	ADJ
fbem-9297	55	7	-	-	PUNCT
fbem-9297	55	8	sized	sized	ADJ
fbem-9297	55	9	accounting	accounting	NOUN
fbem-9297	55	10	firms	firm	NOUN
fbem-9297	55	11	that	that	PRON
fbem-9297	55	12	do	do	AUX
fbem-9297	55	13	not	not	PART
fbem-9297	55	14	have	have	VERB
fbem-9297	55	15	sufficient	sufficient	ADJ
fbem-9297	55	16	capital	capital	NOUN
fbem-9297	55	17	and	and	CCONJ
fbem-9297	55	18	resources	resource	NOUN
fbem-9297	55	19	are	be	AUX
fbem-9297	55	20	still	still	ADV
fbem-9297	55	21	stuck	stick	VERB
fbem-9297	55	22	in	in	ADP
fbem-9297	55	23	performance	performance	NOUN
fbem-9297	55	24	,	,	PUNCT
fbem-9297	55	25	industry	industry	NOUN
fbem-9297	55	26	competition	competition	NOUN
fbem-9297	55	27	and	and	CCONJ
fbem-9297	55	28	staff	staff	NOUN
fbem-9297	55	29	turnover	turnover	NOUN
fbem-9297	55	30	,	,	PUNCT
fbem-9297	55	31	and	and	CCONJ
fbem-9297	55	32	do	do	AUX
fbem-9297	55	33	not	not	PART
fbem-9297	55	34	have	have	VERB
fbem-9297	55	35	extra	extra	ADJ
fbem-9297	55	36	human	human	ADJ
fbem-9297	55	37	and	and	CCONJ
fbem-9297	55	38	material	material	NOUN
fbem-9297	55	39	resources	resource	NOUN
fbem-9297	55	40	to	to	PART
fbem-9297	55	41	invest	invest	VERB
fbem-9297	55	42	in	in	ADP
fbem-9297	55	43	digital	digital	ADJ
fbem-9297	55	44	transformation	transformation	NOUN
fbem-9297	55	45	.	.	PUNCT
fbem-9297	56	1	compared	compare	VERB
fbem-9297	56	2	to	to	ADP
fbem-9297	56	3	the	the	DET
fbem-9297	56	4	strong	strong	ADJ
fbem-9297	56	5	large	large	ADJ
fbem-9297	56	6	accounting	accounting	NOUN
fbem-9297	56	7	firms	firm	NOUN
fbem-9297	56	8	,	,	PUNCT
fbem-9297	56	9	first	first	ADV
fbem-9297	56	10	of	of	ADP
fbem-9297	56	11	all	all	PRON
fbem-9297	56	12	,	,	PUNCT
fbem-9297	56	13	small	small	ADJ
fbem-9297	56	14	and	and	CCONJ
fbem-9297	56	15	medium	medium	ADJ
fbem-9297	56	16	-	-	PUNCT
fbem-9297	56	17	sized	sized	ADJ
fbem-9297	56	18	accounting	accounting	NOUN
fbem-9297	56	19	firms	firm	NOUN
fbem-9297	56	20	provide	provide	VERB
fbem-9297	56	21	a	a	DET
fbem-9297	56	22	single	single	ADJ
fbem-9297	56	23	business	business	NOUN
fbem-9297	56	24	model	model	NOUN
fbem-9297	56	25	,	,	PUNCT
fbem-9297	56	26	but	but	CCONJ
fbem-9297	56	27	with	with	ADP
fbem-9297	56	28	the	the	DET
fbem-9297	56	29	improvement	improvement	NOUN
fbem-9297	56	30	of	of	ADP
fbem-9297	56	31	china	china	PROPN
fbem-9297	56	32	's	's	PART
fbem-9297	56	33	economic	economic	ADJ
fbem-9297	56	34	regulations	regulation	NOUN
fbem-9297	56	35	,	,	PUNCT
fbem-9297	56	36	smes	sme	NOUN
fbem-9297	56	37	have	have	VERB
fbem-9297	56	38	an	an	DET
fbem-9297	56	39	increasing	increase	VERB
fbem-9297	56	40	demand	demand	NOUN
fbem-9297	56	41	for	for	ADP
fbem-9297	56	42	service	service	NOUN
fbem-9297	56	43	type	type	NOUN
fbem-9297	56	44	to	to	PART
fbem-9297	56	45	enhance	enhance	VERB
fbem-9297	56	46	the	the	DET
fbem-9297	56	47	management	management	NOUN
fbem-9297	56	48	capabilities	capability	NOUN
fbem-9297	56	49	of	of	ADP
fbem-9297	56	50	enterprises	enterprise	NOUN
fbem-9297	56	51	;	;	PUNCT
fbem-9297	56	52	however	however	ADV
fbem-9297	56	53	,	,	PUNCT
fbem-9297	56	54	due	due	ADP
fbem-9297	56	55	to	to	ADP
fbem-9297	56	56	the	the	DET
fbem-9297	56	57	limited	limited	ADJ
fbem-9297	56	58	level	level	NOUN
fbem-9297	56	59	of	of	ADP
fbem-9297	56	60	corporate	corporate	ADJ
fbem-9297	56	61	accounting	accounting	NOUN
fbem-9297	56	62	staff	staff	NOUN
fbem-9297	56	63	,	,	PUNCT
fbem-9297	56	64	many	many	ADJ
fbem-9297	56	65	smes	sme	NOUN
fbem-9297	56	66	are	be	AUX
fbem-9297	56	67	not	not	PART
fbem-9297	56	68	able	able	ADJ
fbem-9297	56	69	to	to	PART
fbem-9297	56	70	identify	identify	VERB
fbem-9297	56	71	the	the	DET
fbem-9297	56	72	value	value	NOUN
fbem-9297	56	73	-	-	PUNCT
fbem-9297	56	74	added	add	VERB
fbem-9297	56	75	accounting	accounting	NOUN
fbem-9297	56	76	services	service	NOUN
fbem-9297	56	77	they	they	PRON
fbem-9297	56	78	need	need	VERB
fbem-9297	56	79	;	;	PUNCT
fbem-9297	56	80	secondly	secondly	ADV
fbem-9297	56	81	,	,	PUNCT
fbem-9297	56	82	smes	sme	NOUN
fbem-9297	56	83	are	be	AUX
fbem-9297	56	84	unable	unable	ADJ
fbem-9297	56	85	to	to	PART
fbem-9297	56	86	obtain	obtain	VERB
fbem-9297	56	87	relevant	relevant	ADJ
fbem-9297	56	88	professional	professional	ADJ
fbem-9297	56	89	information	information	NOUN
fbem-9297	56	90	of	of	ADP
fbem-9297	56	91	accounting	accounting	NOUN
fbem-9297	56	92	firms	firm	NOUN
fbem-9297	56	93	accurately	accurately	ADV
fbem-9297	56	94	and	and	CCONJ
fbem-9297	56	95	quickly	quickly	ADV
fbem-9297	56	96	,	,	PUNCT
fbem-9297	56	97	and	and	CCONJ
fbem-9297	56	98	small	small	ADJ
fbem-9297	56	99	and	and	CCONJ
fbem-9297	56	100	medium	medium	ADJ
fbem-9297	56	101	-	-	PUNCT
fbem-9297	56	102	sized	sized	ADJ
fbem-9297	56	103	accounting	accounting	NOUN
fbem-9297	56	104	firms	firm	NOUN
fbem-9297	56	105	do	do	AUX
fbem-9297	56	106	not	not	PART
fbem-9297	56	107	have	have	VERB
fbem-9297	56	108	a	a	DET
fbem-9297	56	109	special	special	ADJ
fbem-9297	56	110	platform	platform	NOUN
fbem-9297	56	111	to	to	PART
fbem-9297	56	112	promote	promote	VERB
fbem-9297	56	113	their	their	PRON
fbem-9297	56	114	professional	professional	ADJ
fbem-9297	56	115	services	service	NOUN
fbem-9297	56	116	,	,	PUNCT
fbem-9297	56	117	which	which	PRON
fbem-9297	56	118	limits	limit	VERB
fbem-9297	56	119	enterprises	enterprise	NOUN
fbem-9297	56	120	'	'	PART
fbem-9297	56	121	understanding	understanding	NOUN
fbem-9297	56	122	of	of	ADP
fbem-9297	56	123	professional	professional	ADJ
fbem-9297	56	124	information	information	NOUN
fbem-9297	56	125	of	of	ADP
fbem-9297	56	126	accounting	accounting	NOUN
fbem-9297	56	127	firms	firm	NOUN
fbem-9297	56	128	and	and	CCONJ
fbem-9297	56	129	further	further	ADJ
fbem-9297	56	130	development	development	NOUN
fbem-9297	56	131	of	of	ADP
fbem-9297	56	132	small	small	ADJ
fbem-9297	56	133	and	and	CCONJ
fbem-9297	56	134	medium	medium	ADJ
fbem-9297	56	135	-	-	PUNCT
fbem-9297	56	136	sized	sized	ADJ
fbem-9297	56	137	accounting	accounting	NOUN
fbem-9297	56	138	firms	firm	NOUN
fbem-9297	56	139	;	;	PUNCT
fbem-9297	56	140	finally	finally	ADV
fbem-9297	56	141	,	,	PUNCT
fbem-9297	56	142	the	the	DET
fbem-9297	56	143	widespread	widespread	ADJ
fbem-9297	56	144	business	business	NOUN
fbem-9297	56	145	model	model	NOUN
fbem-9297	56	146	of	of	ADP
fbem-9297	56	147	referral	referral	NOUN
fbem-9297	56	148	by	by	ADP
fbem-9297	56	149	acquaintances	acquaintance	NOUN
fbem-9297	56	150	of	of	ADP
fbem-9297	56	151	small	small	ADJ
fbem-9297	56	152	and	and	CCONJ
fbem-9297	56	153	medium	medium	ADJ
fbem-9297	56	154	accounting	accounting	NOUN
fbem-9297	56	155	firms	firm	NOUN
fbem-9297	56	156	in	in	ADP
fbem-9297	56	157	china	china	PROPN
fbem-9297	56	158	hinders	hinder	VERB
fbem-9297	56	159	cross	cross	ADJ
fbem-9297	56	160	-	-	ADJ
fbem-9297	56	161	regional	regional	ADJ
fbem-9297	56	162	business	business	NOUN
fbem-9297	56	163	services	service	NOUN
fbem-9297	56	164	,	,	PUNCT
fbem-9297	56	165	which	which	PRON
fbem-9297	56	166	makes	make	VERB
fbem-9297	56	167	it	it	PRON
fbem-9297	56	168	difficult	difficult	ADJ
fbem-9297	56	169	for	for	SCONJ
fbem-9297	56	170	accounting	accounting	NOUN
fbem-9297	56	171	firms	firm	NOUN
fbem-9297	56	172	in	in	ADP
fbem-9297	56	173	different	different	ADJ
fbem-9297	56	174	regions	region	NOUN
fbem-9297	56	175	to	to	PART
fbem-9297	56	176	obtain	obtain	VERB
fbem-9297	56	177	equal	equal	ADJ
fbem-9297	56	178	competition	competition	NOUN
fbem-9297	56	179	rights	right	NOUN
fbem-9297	56	180	.	.	PUNCT
fbem-9297	57	1	all	all	DET
fbem-9297	57	2	these	these	DET
fbem-9297	57	3	reasons	reason	NOUN
fbem-9297	57	4	lead	lead	VERB
fbem-9297	57	5	to	to	ADP
fbem-9297	57	6	a	a	DET
fbem-9297	57	7	single	single	ADJ
fbem-9297	57	8	business	business	NOUN
fbem-9297	57	9	model	model	NOUN
fbem-9297	57	10	,	,	PUNCT
fbem-9297	57	11	insufficient	insufficient	ADJ
fbem-9297	57	12	industry	industry	NOUN
fbem-9297	57	13	competitiveness	competitiveness	NOUN
fbem-9297	57	14	and	and	CCONJ
fbem-9297	57	15	inadequate	inadequate	ADJ
fbem-9297	57	16	access	access	NOUN
fbem-9297	57	17	to	to	ADP
fbem-9297	57	18	industry	industry	NOUN
fbem-9297	57	19	information	information	NOUN
fbem-9297	57	20	,	,	PUNCT
fbem-9297	57	21	which	which	PRON
fbem-9297	57	22	seriously	seriously	ADV
fbem-9297	57	23	restrict	restrict	VERB
fbem-9297	57	24	the	the	DET
fbem-9297	57	25	possibility	possibility	NOUN
fbem-9297	57	26	of	of	ADP
fbem-9297	57	27	digital	digital	ADJ
fbem-9297	57	28	transformation	transformation	NOUN
fbem-9297	57	29	of	of	ADP
fbem-9297	57	30	small	small	ADJ
fbem-9297	57	31	and	and	CCONJ
fbem-9297	57	32	medium	medium	ADJ
fbem-9297	57	33	-	-	PUNCT
fbem-9297	57	34	sized	sized	ADJ
fbem-9297	57	35	accounting	accounting	NOUN
fbem-9297	57	36	firms	firm	NOUN
fbem-9297	57	37	and	and	CCONJ
fbem-9297	57	38	limit	limit	VERB
fbem-9297	57	39	the	the	DET
fbem-9297	57	40	healthy	healthy	ADJ
fbem-9297	57	41	development	development	NOUN
fbem-9297	57	42	of	of	ADP
fbem-9297	57	43	small	small	ADJ
fbem-9297	57	44	and	and	CCONJ
fbem-9297	57	45	medium	medium	ADJ
fbem-9297	57	46	-	-	PUNCT
fbem-9297	57	47	sized	sized	ADJ
fbem-9297	57	48	accounting	accounting	NOUN
fbem-9297	57	49	firms	firm	NOUN
fbem-9297	57	50	.	.	PUNCT
fbem-9297	58	1	4.4	4.4	NUM
fbem-9297	58	2	.	.	PUNCT
fbem-9297	59	1	lack	lack	NOUN
fbem-9297	59	2	of	of	ADP
fbem-9297	59	3	specialized	specialized	ADJ
fbem-9297	59	4	technical	technical	ADJ
fbem-9297	59	5	personnel	personnel	NOUN
fbem-9297	59	6	the	the	DET
fbem-9297	59	7	digital	digital	ADJ
fbem-9297	59	8	transformation	transformation	NOUN
fbem-9297	59	9	of	of	ADP
fbem-9297	59	10	accounting	accounting	NOUN
fbem-9297	59	11	firms	firm	NOUN
fbem-9297	59	12	has	have	AUX
fbem-9297	59	13	raised	raise	VERB
fbem-9297	59	14	the	the	DET
fbem-9297	59	15	requirements	requirement	NOUN
fbem-9297	59	16	of	of	ADP
fbem-9297	59	17	auditors	auditor	NOUN
fbem-9297	59	18	in	in	ADP
fbem-9297	59	19	terms	term	NOUN
fbem-9297	59	20	of	of	ADP
fbem-9297	59	21	computer	computer	NOUN
fbem-9297	59	22	technology	technology	NOUN
fbem-9297	59	23	and	and	CCONJ
fbem-9297	59	24	has	have	AUX
fbem-9297	59	25	put	put	VERB
fbem-9297	59	26	forward	forward	ADV
fbem-9297	59	27	higher	high	ADJ
fbem-9297	59	28	requirements	requirement	NOUN
fbem-9297	59	29	for	for	ADP
fbem-9297	59	30	auditors	auditor	NOUN
fbem-9297	59	31	'	'	PART
fbem-9297	59	32	competence	competence	NOUN
fbem-9297	59	33	;	;	PUNCT
fbem-9297	59	34	in	in	ADP
fbem-9297	59	35	the	the	DET
fbem-9297	59	36	traditional	traditional	ADJ
fbem-9297	59	37	auditing	auditing	NOUN
fbem-9297	59	38	field	field	NOUN
fbem-9297	59	39	,	,	PUNCT
fbem-9297	59	40	the	the	DET
fbem-9297	59	41	requirements	requirement	NOUN
fbem-9297	59	42	for	for	ADP
fbem-9297	59	43	auditors	auditor	NOUN
fbem-9297	59	44	are	be	AUX
fbem-9297	59	45	mainly	mainly	ADV
fbem-9297	59	46	on	on	ADP
fbem-9297	59	47	the	the	DET
fbem-9297	59	48	level	level	NOUN
fbem-9297	59	49	of	of	ADP
fbem-9297	59	50	accounting	accounting	NOUN
fbem-9297	59	51	and	and	CCONJ
fbem-9297	59	52	auditing	auditing	NOUN
fbem-9297	59	53	knowledge	knowledge	NOUN
fbem-9297	59	54	and	and	CCONJ
fbem-9297	59	55	work	work	NOUN
fbem-9297	59	56	experience	experience	NOUN
fbem-9297	59	57	.	.	PUNCT
fbem-9297	60	1	however	however	ADV
fbem-9297	60	2	,	,	PUNCT
fbem-9297	60	3	with	with	ADP
fbem-9297	60	4	the	the	DET
fbem-9297	60	5	rise	rise	NOUN
fbem-9297	60	6	of	of	ADP
fbem-9297	60	7	digital	digital	ADJ
fbem-9297	60	8	economy	economy	NOUN
fbem-9297	60	9	and	and	CCONJ
fbem-9297	60	10	the	the	DET
fbem-9297	60	11	advent	advent	NOUN
fbem-9297	60	12	of	of	ADP
fbem-9297	60	13	digital	digital	ADJ
fbem-9297	60	14	auditing	auditing	NOUN
fbem-9297	60	15	,	,	PUNCT
fbem-9297	60	16	smes	sme	NOUN
fbem-9297	60	17	have	have	AUX
fbem-9297	60	18	raised	raise	VERB
fbem-9297	60	19	higher	high	ADJ
fbem-9297	60	20	requirements	requirement	NOUN
fbem-9297	60	21	for	for	ADP
fbem-9297	60	22	cpas	cpa	NOUN
fbem-9297	60	23	,	,	PUNCT
fbem-9297	60	24	requiring	require	VERB
fbem-9297	60	25	them	they	PRON
fbem-9297	60	26	to	to	PART
fbem-9297	60	27	abandon	abandon	VERB
fbem-9297	60	28	the	the	DET
fbem-9297	60	29	traditional	traditional	ADJ
fbem-9297	60	30	sampling	sample	VERB
fbem-9297	60	31	audit	audit	NOUN
fbem-9297	60	32	and	and	CCONJ
fbem-9297	60	33	substantive	substantive	ADJ
fbem-9297	60	34	procedures	procedure	NOUN
fbem-9297	60	35	,	,	PUNCT
fbem-9297	60	36	and	and	CCONJ
fbem-9297	60	37	to	to	PART
fbem-9297	60	38	improve	improve	VERB
fbem-9297	60	39	their	their	PRON
fbem-9297	60	40	professional	professional	ADJ
fbem-9297	60	41	skills	skill	NOUN
fbem-9297	60	42	while	while	SCONJ
fbem-9297	60	43	having	have	VERB
fbem-9297	60	44	data	datum	NOUN
fbem-9297	60	45	sensitivity	sensitivity	NOUN
fbem-9297	60	46	and	and	CCONJ
fbem-9297	60	47	data	datum	NOUN
fbem-9297	60	48	analysis	analysis	NOUN
fbem-9297	60	49	and	and	CCONJ
fbem-9297	60	50	processing	processing	NOUN
fbem-9297	60	51	capabilities	capability	NOUN
fbem-9297	60	52	;	;	PUNCT
fbem-9297	60	53	to	to	PART
fbem-9297	60	54	be	be	AUX
fbem-9297	60	55	able	able	ADJ
fbem-9297	60	56	to	to	PART
fbem-9297	60	57	skillfully	skillfully	ADV
fbem-9297	60	58	operate	operate	VERB
fbem-9297	60	59	relevant	relevant	ADJ
fbem-9297	60	60	data	datum	NOUN
fbem-9297	60	61	analysis	analysis	NOUN
fbem-9297	60	62	software	software	NOUN
fbem-9297	60	63	,	,	PUNCT
fbem-9297	60	64	to	to	PART
fbem-9297	60	65	take	take	VERB
fbem-9297	60	66	in	in	ADP
fbem-9297	60	67	the	the	DET
fbem-9297	60	68	data	datum	NOUN
fbem-9297	60	69	needed	need	VERB
fbem-9297	60	70	for	for	ADP
fbem-9297	60	71	their	their	PRON
fbem-9297	60	72	business	business	NOUN
fbem-9297	60	73	from	from	ADP
fbem-9297	60	74	the	the	DET
fbem-9297	60	75	cloud	cloud	NOUN
fbem-9297	60	76	platform	platform	NOUN
fbem-9297	60	77	in	in	ADP
fbem-9297	60	78	a	a	DET
fbem-9297	60	79	timely	timely	ADJ
fbem-9297	60	80	manner	manner	NOUN
fbem-9297	60	81	,	,	PUNCT
fbem-9297	60	82	and	and	CCONJ
fbem-9297	60	83	to	to	PART
fbem-9297	60	84	analyze	analyze	VERB
fbem-9297	60	85	and	and	CCONJ
fbem-9297	60	86	process	process	VERB
fbem-9297	60	87	the	the	DET
fbem-9297	60	88	data	datum	NOUN
fbem-9297	60	89	to	to	PART
fbem-9297	60	90	reach	reach	VERB
fbem-9297	60	91	real	real	ADJ
fbem-9297	60	92	and	and	CCONJ
fbem-9297	60	93	reliable	reliable	ADJ
fbem-9297	60	94	conclusions	conclusion	NOUN
fbem-9297	60	95	.	.	PUNCT
fbem-9297	61	1	in	in	ADP
fbem-9297	61	2	addition	addition	NOUN
fbem-9297	61	3	,	,	PUNCT
fbem-9297	61	4	in	in	ADP
fbem-9297	61	5	the	the	DET
fbem-9297	61	6	face	face	NOUN
fbem-9297	61	7	of	of	ADP
fbem-9297	61	8	increasingly	increasingly	ADV
fbem-9297	61	9	sophisticated	sophisticated	ADJ
fbem-9297	61	10	enterprise	enterprise	NOUN
fbem-9297	61	11	development	development	NOUN
fbem-9297	61	12	,	,	PUNCT
fbem-9297	61	13	auditors	auditor	NOUN
fbem-9297	61	14	should	should	AUX
fbem-9297	61	15	also	also	ADV
fbem-9297	61	16	have	have	VERB
fbem-9297	61	17	legal	legal	ADJ
fbem-9297	61	18	knowledge	knowledge	NOUN
fbem-9297	61	19	,	,	PUNCT
fbem-9297	61	20	economic	economic	ADJ
fbem-9297	61	21	knowledge	knowledge	NOUN
fbem-9297	61	22	,	,	PUNCT
fbem-9297	61	23	management	management	NOUN
fbem-9297	61	24	knowledge	knowledge	NOUN
fbem-9297	61	25	,	,	PUNCT
fbem-9297	61	26	interpersonal	interpersonal	ADJ
fbem-9297	61	27	skills	skill	NOUN
fbem-9297	61	28	and	and	CCONJ
fbem-9297	61	29	the	the	DET
fbem-9297	61	30	ability	ability	NOUN
fbem-9297	61	31	to	to	PART
fbem-9297	61	32	evaluate	evaluate	VERB
fbem-9297	61	33	internal	internal	ADJ
fbem-9297	61	34	control	control	NOUN
fbem-9297	61	35	,	,	PUNCT
fbem-9297	61	36	etc	etc	X
fbem-9297	61	37	.	.	X
fbem-9297	62	1	therefore	therefore	ADV
fbem-9297	62	2	,	,	PUNCT
fbem-9297	62	3	what	what	PRON
fbem-9297	62	4	is	be	AUX
fbem-9297	62	5	needed	need	VERB
fbem-9297	62	6	is	be	AUX
fbem-9297	62	7	a	a	DET
fbem-9297	62	8	composite	composite	NOUN
fbem-9297	62	9	of	of	ADP
fbem-9297	62	10	highly	highly	ADV
fbem-9297	62	11	professional	professional	ADJ
fbem-9297	62	12	audit	audit	NOUN
fbem-9297	62	13	personnel	personnel	NOUN
fbem-9297	62	14	,	,	PUNCT
fbem-9297	62	15	the	the	DET
fbem-9297	62	16	current	current	ADJ
fbem-9297	62	17	stage	stage	NOUN
fbem-9297	62	18	of	of	ADP
fbem-9297	62	19	university	university	NOUN
fbem-9297	62	20	education	education	NOUN
fbem-9297	62	21	and	and	CCONJ
fbem-9297	62	22	human	human	ADJ
fbem-9297	62	23	resources	resource	NOUN
fbem-9297	62	24	reserves	reserve	NOUN
fbem-9297	62	25	are	be	AUX
fbem-9297	62	26	unable	unable	ADJ
fbem-9297	62	27	to	to	PART
fbem-9297	62	28	keep	keep	VERB
fbem-9297	62	29	pace	pace	NOUN
fbem-9297	62	30	with	with	ADP
fbem-9297	62	31	the	the	DET
fbem-9297	62	32	digital	digital	ADJ
fbem-9297	62	33	economy	economy	NOUN
fbem-9297	62	34	,	,	PUNCT
fbem-9297	62	35	so	so	SCONJ
fbem-9297	62	36	it	it	PRON
fbem-9297	62	37	is	be	AUX
fbem-9297	62	38	vital	vital	ADJ
fbem-9297	62	39	to	to	PART
fbem-9297	62	40	change	change	VERB
fbem-9297	62	41	the	the	DET
fbem-9297	62	42	relevant	relevant	ADJ
fbem-9297	62	43	talent	talent	NOUN
fbem-9297	62	44	training	training	NOUN
fbem-9297	62	45	mode	mode	NOUN
fbem-9297	62	46	.	.	PUNCT
fbem-9297	63	1	5	5	X
fbem-9297	63	2	.	.	X
fbem-9297	63	3	case	case	NOUN
fbem-9297	63	4	study	study	NOUN
fbem-9297	63	5	of	of	ADP
fbem-9297	63	6	grant	grant	PROPN
fbem-9297	63	7	thornton	thornton	PROPN
fbem-9297	63	8	5.1	5.1	NUM
fbem-9297	63	9	.	.	PUNCT
fbem-9297	64	1	case	case	NOUN
fbem-9297	64	2	study	study	NOUN
fbem-9297	64	3	founded	found	VERB
fbem-9297	64	4	in	in	ADP
fbem-9297	64	5	2011	2011	NUM
fbem-9297	64	6	,	,	PUNCT
fbem-9297	64	7	grant	grant	PROPN
fbem-9297	64	8	thornton	thornton	PROPN
fbem-9297	64	9	is	be	AUX
fbem-9297	64	10	located	locate	VERB
fbem-9297	64	11	in	in	ADP
fbem-9297	64	12	beijing	beijing	PROPN
fbem-9297	64	13	,	,	PUNCT
fbem-9297	64	14	china	china	PROPN
fbem-9297	64	15	,	,	PUNCT
fbem-9297	64	16	and	and	CCONJ
fbem-9297	64	17	is	be	AUX
fbem-9297	64	18	a	a	DET
fbem-9297	64	19	business	business	NOUN
fbem-9297	64	20	service	service	NOUN
fbem-9297	64	21	oriented	orient	VERB
fbem-9297	64	22	firm	firm	NOUN
fbem-9297	64	23	with	with	ADP
fbem-9297	64	24	managing	manage	VERB
fbem-9297	64	25	partner	partner	NOUN
fbem-9297	64	26	huiqi	huiqi	PROPN
fbem-9297	64	27	li	li	PROPN
fbem-9297	64	28	,	,	PUNCT
fbem-9297	64	29	who	who	PRON
fbem-9297	64	30	is	be	AUX
fbem-9297	64	31	able	able	ADJ
fbem-9297	64	32	to	to	PART
fbem-9297	64	33	provide	provide	VERB
fbem-9297	64	34	clients	client	NOUN
fbem-9297	64	35	with	with	ADP
fbem-9297	64	36	a	a	DET
fbem-9297	64	37	full	full	ADJ
fbem-9297	64	38	range	range	NOUN
fbem-9297	64	39	of	of	ADP
fbem-9297	64	40	high	high	ADJ
fbem-9297	64	41	quality	quality	NOUN
fbem-9297	64	42	services	service	NOUN
fbem-9297	64	43	in	in	ADP
fbem-9297	64	44	auditing	auditing	NOUN
fbem-9297	64	45	,	,	PUNCT
fbem-9297	64	46	taxation	taxation	NOUN
fbem-9297	64	47	,	,	PUNCT
fbem-9297	64	48	consulting	consulting	NOUN
fbem-9297	64	49	,	,	PUNCT
fbem-9297	64	50	appraisal	appraisal	NOUN
fbem-9297	64	51	and	and	CCONJ
fbem-9297	64	52	valuation	valuation	NOUN
fbem-9297	64	53	,	,	PUNCT
fbem-9297	64	54	and	and	CCONJ
fbem-9297	64	55	engineering	engineering	NOUN
fbem-9297	64	56	management	management	NOUN
fbem-9297	64	57	.	.	PUNCT
fbem-9297	65	1	as	as	ADP
fbem-9297	65	2	a	a	DET
fbem-9297	65	3	long	long	ADV
fbem-9297	65	4	-	-	PUNCT
fbem-9297	65	5	established	establish	VERB
fbem-9297	65	6	accounting	accounting	NOUN
fbem-9297	65	7	firm	firm	NOUN
fbem-9297	65	8	in	in	ADP
fbem-9297	65	9	china	china	PROPN
fbem-9297	65	10	,	,	PUNCT
fbem-9297	65	11	grant	grant	VERB
fbem-9297	65	12	thornton	thornton	PROPN
fbem-9297	65	13	not	not	PART
fbem-9297	65	14	only	only	ADV
fbem-9297	65	15	strictly	strictly	ADV
fbem-9297	65	16	requires	require	VERB
fbem-9297	65	17	itself	itself	PRON
fbem-9297	65	18	in	in	ADP
fbem-9297	65	19	the	the	DET
fbem-9297	65	20	control	control	NOUN
fbem-9297	65	21	of	of	ADP
fbem-9297	65	22	audit	audit	NOUN
fbem-9297	65	23	risks	risk	NOUN
fbem-9297	65	24	,	,	PUNCT
fbem-9297	65	25	but	but	CCONJ
fbem-9297	65	26	also	also	ADV
fbem-9297	65	27	pays	pay	VERB
fbem-9297	65	28	close	close	ADJ
fbem-9297	65	29	attention	attention	NOUN
fbem-9297	65	30	to	to	ADP
fbem-9297	65	31	the	the	DET
fbem-9297	65	32	technological	technological	ADJ
fbem-9297	65	33	changes	change	NOUN
fbem-9297	65	34	of	of	ADP
fbem-9297	65	35	the	the	DET
fbem-9297	65	36	times	time	NOUN
fbem-9297	65	37	and	and	CCONJ
fbem-9297	65	38	has	have	AUX
fbem-9297	65	39	been	be	AUX
fbem-9297	65	40	using	use	VERB
fbem-9297	65	41	emerging	emerge	VERB
fbem-9297	65	42	technologies	technology	NOUN
fbem-9297	65	43	to	to	PART
fbem-9297	65	44	improve	improve	VERB
fbem-9297	65	45	audit	audit	NOUN
fbem-9297	65	46	quality	quality	NOUN
fbem-9297	65	47	and	and	CCONJ
fbem-9297	65	48	reduce	reduce	VERB
fbem-9297	65	49	audit	audit	NOUN
fbem-9297	65	50	risks	risk	NOUN
fbem-9297	65	51	since	since	SCONJ
fbem-9297	65	52	its	its	PRON
fbem-9297	65	53	establishment	establishment	NOUN
fbem-9297	65	54	.	.	PUNCT
fbem-9297	66	1	with	with	ADP
fbem-9297	66	2	the	the	DET
fbem-9297	66	3	advent	advent	NOUN
fbem-9297	66	4	of	of	ADP
fbem-9297	66	5	the	the	DET
fbem-9297	66	6	data	datum	NOUN
fbem-9297	66	7	era	era	NOUN
fbem-9297	66	8	,	,	PUNCT
fbem-9297	66	9	grant	grant	PROPN
fbem-9297	66	10	thornton	thornton	PROPN
fbem-9297	66	11	also	also	ADV
fbem-9297	66	12	seizes	seize	VERB
fbem-9297	66	13	the	the	DET
fbem-9297	66	14	opportunity	opportunity	NOUN
fbem-9297	66	15	of	of	ADP
fbem-9297	66	16	the	the	DET
fbem-9297	66	17	times	time	NOUN
fbem-9297	66	18	and	and	CCONJ
fbem-9297	66	19	actively	actively	ADV
fbem-9297	66	20	practices	practice	VERB
fbem-9297	66	21	digital	digital	ADJ
fbem-9297	66	22	transformation	transformation	NOUN
fbem-9297	66	23	to	to	PART
fbem-9297	66	24	improve	improve	VERB
fbem-9297	66	25	audit	audit	NOUN
fbem-9297	66	26	quality	quality	NOUN
fbem-9297	66	27	and	and	CCONJ
fbem-9297	66	28	control	control	NOUN
fbem-9297	66	29	audit	audit	NOUN
fbem-9297	66	30	risk	risk	NOUN
fbem-9297	66	31	.	.	PUNCT
fbem-9297	67	1	therefore	therefore	ADV
fbem-9297	67	2	,	,	PUNCT
fbem-9297	67	3	the	the	DET
fbem-9297	67	4	case	case	NOUN
fbem-9297	67	5	study	study	NOUN
fbem-9297	67	6	of	of	ADP
fbem-9297	67	7	the	the	DET
fbem-9297	67	8	impact	impact	NOUN
fbem-9297	67	9	of	of	ADP
fbem-9297	67	10	digital	digital	ADJ
fbem-9297	67	11	transformation	transformation	NOUN
fbem-9297	67	12	on	on	ADP
fbem-9297	67	13	audit	audit	NOUN
fbem-9297	67	14	risk	risk	NOUN
fbem-9297	67	15	is	be	AUX
fbem-9297	67	16	of	of	ADP
fbem-9297	67	17	great	great	ADJ
fbem-9297	67	18	value	value	NOUN
fbem-9297	67	19	to	to	ADP
fbem-9297	67	20	other	other	ADJ
fbem-9297	67	21	accounting	accounting	NOUN
fbem-9297	67	22	firms	firm	NOUN
fbem-9297	67	23	.	.	PUNCT
fbem-9297	68	1	5.2	5.2	NUM
fbem-9297	68	2	.	.	PUNCT
fbem-9297	68	3	measures	measure	NOUN
fbem-9297	68	4	to	to	PART
fbem-9297	68	5	reduce	reduce	VERB
fbem-9297	68	6	audit	audit	NOUN
fbem-9297	68	7	risk	risk	NOUN
fbem-9297	68	8	by	by	ADP
fbem-9297	68	9	digital	digital	ADJ
fbem-9297	68	10	transformation	transformation	NOUN
fbem-9297	68	11	of	of	ADP
fbem-9297	68	12	grant	grant	PROPN
fbem-9297	68	13	thornton	thornton	PROPN
fbem-9297	68	14	5.2.1	5.2.1	NUM
fbem-9297	68	15	.	.	PUNCT
fbem-9297	69	1	active	active	ADJ
fbem-9297	69	2	use	use	NOUN
fbem-9297	69	3	of	of	ADP
fbem-9297	69	4	big	big	ADJ
fbem-9297	69	5	data	datum	NOUN
fbem-9297	69	6	technology	technology	NOUN
fbem-9297	69	7	to	to	PART
fbem-9297	69	8	improve	improve	VERB
fbem-9297	69	9	audit	audit	NOUN
fbem-9297	69	10	risk	risk	NOUN
fbem-9297	69	11	assessment	assessment	NOUN
fbem-9297	69	12	as	as	SCONJ
fbem-9297	69	13	we	we	PRON
fbem-9297	69	14	all	all	PRON
fbem-9297	69	15	know	know	VERB
fbem-9297	69	16	,	,	PUNCT
fbem-9297	69	17	risk	risk	NOUN
fbem-9297	69	18	assessment	assessment	NOUN
fbem-9297	69	19	is	be	AUX
fbem-9297	69	20	an	an	DET
fbem-9297	69	21	important	important	ADJ
fbem-9297	69	22	audit	audit	NOUN
fbem-9297	69	23	procedure	procedure	NOUN
fbem-9297	69	24	in	in	ADP
fbem-9297	69	25	audit	audit	NOUN
fbem-9297	69	26	activities	activity	NOUN
fbem-9297	69	27	,	,	PUNCT
fbem-9297	69	28	and	and	CCONJ
fbem-9297	69	29	it	it	PRON
fbem-9297	69	30	is	be	AUX
fbem-9297	69	31	a	a	DET
fbem-9297	69	32	prerequisite	prerequisite	NOUN
fbem-9297	69	33	for	for	ADP
fbem-9297	69	34	designing	design	VERB
fbem-9297	69	35	subsequent	subsequent	ADJ
fbem-9297	69	36	specific	specific	ADJ
fbem-9297	69	37	audit	audit	NOUN
fbem-9297	69	38	procedures	procedure	NOUN
fbem-9297	69	39	.	.	PUNCT
fbem-9297	70	1	in	in	ADP
fbem-9297	70	2	traditional	traditional	ADJ
fbem-9297	70	3	audit	audit	NOUN
fbem-9297	70	4	activities	activity	NOUN
fbem-9297	70	5	,	,	PUNCT
fbem-9297	70	6	risk	risk	NOUN
fbem-9297	70	7	assessment	assessment	NOUN
fbem-9297	70	8	is	be	AUX
fbem-9297	70	9	done	do	VERB
fbem-9297	70	10	by	by	ADP
fbem-9297	70	11	cpas	cpa	NOUN
fbem-9297	70	12	through	through	ADP
fbem-9297	70	13	the	the	DET
fbem-9297	70	14	implementation	implementation	NOUN
fbem-9297	70	15	of	of	ADP
fbem-9297	70	16	inquiry	inquiry	NOUN
fbem-9297	70	17	,	,	PUNCT
fbem-9297	70	18	observation	observation	NOUN
fbem-9297	70	19	,	,	PUNCT
fbem-9297	70	20	inspection	inspection	NOUN
fbem-9297	70	21	,	,	PUNCT
fbem-9297	70	22	analysis	analysis	NOUN
fbem-9297	70	23	and	and	CCONJ
fbem-9297	70	24	other	other	ADJ
fbem-9297	70	25	audit	audit	NOUN
fbem-9297	70	26	procedures	procedure	NOUN
fbem-9297	70	27	,	,	PUNCT
fbem-9297	70	28	which	which	PRON
fbem-9297	70	29	is	be	AUX
fbem-9297	70	30	subjective	subjective	ADJ
fbem-9297	70	31	in	in	ADP
fbem-9297	70	32	nature	nature	NOUN
fbem-9297	70	33	.	.	PUNCT
fbem-9297	71	1	a	a	DET
fbem-9297	71	2	minor	minor	ADJ
fbem-9297	71	3	deviations	deviation	NOUN
fbem-9297	71	4	has	have	VERB
fbem-9297	71	5	a	a	DET
fbem-9297	71	6	huge	huge	ADJ
fbem-9297	71	7	impact	impact	NOUN
fbem-9297	71	8	on	on	ADP
fbem-9297	71	9	subsequent	subsequent	ADJ
fbem-9297	71	10	audit	audit	NOUN
fbem-9297	71	11	activities	activity	NOUN
fbem-9297	71	12	,	,	PUNCT
fbem-9297	71	13	and	and	CCONJ
fbem-9297	71	14	therefore	therefore	ADV
fbem-9297	71	15	there	there	PRON
fbem-9297	71	16	is	be	VERB
fbem-9297	71	17	a	a	DET
fbem-9297	71	18	possibility	possibility	NOUN
fbem-9297	71	19	of	of	ADP
fbem-9297	71	20	increased	increase	VERB
fbem-9297	71	21	audit	audit	NOUN
fbem-9297	71	22	risk	risk	NOUN
fbem-9297	71	23	.	.	PUNCT
fbem-9297	72	1	by	by	ADP
fbem-9297	72	2	actively	actively	ADV
fbem-9297	72	3	utilizing	utilize	VERB
fbem-9297	72	4	big	big	ADJ
fbem-9297	72	5	data	datum	NOUN
fbem-9297	72	6	technology	technology	NOUN
fbem-9297	72	7	,	,	PUNCT
fbem-9297	72	8	grant	grant	PROPN
fbem-9297	72	9	thornton	thornton	PROPN
fbem-9297	72	10	is	be	AUX
fbem-9297	72	11	able	able	ADJ
fbem-9297	72	12	to	to	PART
fbem-9297	72	13	gain	gain	VERB
fbem-9297	72	14	a	a	DET
fbem-9297	72	15	comprehensive	comprehensive	ADJ
fbem-9297	72	16	and	and	CCONJ
fbem-9297	72	17	timely	timely	ADJ
fbem-9297	72	18	understanding	understanding	NOUN
fbem-9297	72	19	of	of	ADP
fbem-9297	72	20	the	the	DET
fbem-9297	72	21	business	business	NOUN
fbem-9297	72	22	environment	environment	NOUN
fbem-9297	72	23	and	and	CCONJ
fbem-9297	72	24	the	the	DET
fbem-9297	72	25	level	level	NOUN
fbem-9297	72	26	of	of	ADP
fbem-9297	72	27	performance	performance	NOUN
fbem-9297	72	28	of	of	ADP
fbem-9297	72	29	the	the	DET
fbem-9297	72	30	audited	audit	VERB
fbem-9297	72	31	entity	entity	NOUN
fbem-9297	72	32	and	and	CCONJ
fbem-9297	72	33	improve	improve	VERB
fbem-9297	72	34	the	the	DET
fbem-9297	72	35	implementation	implementation	NOUN
fbem-9297	72	36	of	of	ADP
fbem-9297	72	37	risk	risk	NOUN
fbem-9297	72	38	assessment	assessment	NOUN
fbem-9297	72	39	procedures	procedure	NOUN
fbem-9297	72	40	.	.	PUNCT
fbem-9297	73	1	compared	compare	VERB
fbem-9297	73	2	with	with	ADP
fbem-9297	73	3	traditional	traditional	ADJ
fbem-9297	73	4	auditing	auditing	NOUN
fbem-9297	73	5	,	,	PUNCT
fbem-9297	73	6	big	big	ADJ
fbem-9297	73	7	data	datum	NOUN
fbem-9297	73	8	can	can	AUX
fbem-9297	73	9	handle	handle	VERB
fbem-9297	73	10	more	more	ADJ
fbem-9297	73	11	comprehensive	comprehensive	ADJ
fbem-9297	73	12	audit	audit	NOUN
fbem-9297	73	13	data	datum	NOUN
fbem-9297	73	14	,	,	PUNCT
fbem-9297	73	15	make	make	VERB
fbem-9297	73	16	more	more	ADV
fbem-9297	73	17	accurate	accurate	ADJ
fbem-9297	73	18	analysis	analysis	NOUN
fbem-9297	73	19	,	,	PUNCT
fbem-9297	73	20	and	and	CCONJ
fbem-9297	73	21	have	have	VERB
fbem-9297	73	22	a	a	DET
fbem-9297	73	23	clearer	clear	ADJ
fbem-9297	73	24	grasp	grasp	NOUN
fbem-9297	73	25	of	of	ADP
fbem-9297	73	26	the	the	DET
fbem-9297	73	27	company	company	NOUN
fbem-9297	73	28	's	's	PART
fbem-9297	73	29	daily	daily	ADJ
fbem-9297	73	30	operations	operation	NOUN
fbem-9297	73	31	and	and	CCONJ
fbem-9297	73	32	management	management	NOUN
fbem-9297	73	33	.	.	PUNCT
fbem-9297	74	1	auditors	auditor	NOUN
fbem-9297	74	2	can	can	AUX
fbem-9297	74	3	also	also	ADV
fbem-9297	74	4	cross	cross	VERB
fbem-9297	74	5	-	-	ADJ
fbem-9297	74	6	check	check	ADJ
fbem-9297	74	7	internal	internal	ADJ
fbem-9297	74	8	and	and	CCONJ
fbem-9297	74	9	external	external	ADJ
fbem-9297	74	10	data	datum	NOUN
fbem-9297	74	11	to	to	PART
fbem-9297	74	12	verify	verify	VERB
fbem-9297	74	13	its	its	PRON
fbem-9297	74	14	authenticity	authenticity	NOUN
fbem-9297	74	15	,	,	PUNCT
fbem-9297	74	16	identify	identify	VERB
fbem-9297	74	17	audit	audit	NOUN
fbem-9297	74	18	risks	risk	NOUN
fbem-9297	74	19	more	more	ADV
fbem-9297	74	20	accurately	accurately	ADV
fbem-9297	74	21	,	,	PUNCT
fbem-9297	74	22	and	and	CCONJ
fbem-9297	74	23	improve	improve	VERB
fbem-9297	74	24	the	the	DET
fbem-9297	74	25	efficiency	efficiency	NOUN
fbem-9297	74	26	of	of	ADP
fbem-9297	74	27	risk	risk	NOUN
fbem-9297	74	28	assessment	assessment	NOUN
fbem-9297	74	29	procedures	procedure	NOUN
fbem-9297	74	30	.	.	PUNCT
fbem-9297	75	1	as	as	SCONJ
fbem-9297	75	2	the	the	DET
fbem-9297	75	3	digital	digital	ADJ
fbem-9297	75	4	economy	economy	NOUN
fbem-9297	75	5	grows	grow	VERB
fbem-9297	75	6	,	,	PUNCT
fbem-9297	75	7	so	so	ADV
fbem-9297	75	8	does	do	VERB
fbem-9297	75	9	the	the	DET
fbem-9297	75	10	digital	digital	ADJ
fbem-9297	75	11	transformation	transformation	NOUN
fbem-9297	75	12	of	of	ADP
fbem-9297	75	13	the	the	DET
fbem-9297	75	14	audited	audited	ADJ
fbem-9297	75	15	entity	entity	NOUN
fbem-9297	75	16	.	.	PUNCT
fbem-9297	76	1	the	the	DET
fbem-9297	76	2	integration	integration	NOUN
fbem-9297	76	3	and	and	CCONJ
fbem-9297	76	4	digitization	digitization	NOUN
fbem-9297	76	5	of	of	ADP
fbem-9297	76	6	audit	audit	NOUN
fbem-9297	76	7	data	datum	NOUN
fbem-9297	76	8	helps	help	VERB
fbem-9297	76	9	accounting	account	VERB
fbem-9297	76	10	firms	firm	NOUN
fbem-9297	76	11	to	to	PART
fbem-9297	76	12	collect	collect	VERB
fbem-9297	76	13	and	and	CCONJ
fbem-9297	76	14	analyze	analyze	VERB
fbem-9297	76	15	large	large	ADJ
fbem-9297	76	16	amounts	amount	NOUN
fbem-9297	76	17	of	of	ADP
fbem-9297	76	18	financial	financial	ADJ
fbem-9297	76	19	data	datum	NOUN
fbem-9297	76	20	in	in	ADP
fbem-9297	76	21	order	order	NOUN
fbem-9297	76	22	to	to	PART
fbem-9297	76	23	respond	respond	VERB
fbem-9297	76	24	to	to	ADP
fbem-9297	76	25	the	the	DET
fbem-9297	76	26	changing	change	VERB
fbem-9297	76	27	business	business	NOUN
fbem-9297	76	28	models	model	NOUN
fbem-9297	76	29	of	of	ADP
fbem-9297	76	30	the	the	DET
fbem-9297	76	31	audited	audit	VERB
fbem-9297	76	32	entity	entity	NOUN
fbem-9297	76	33	.	.	PUNCT
fbem-9297	77	1	in	in	ADP
fbem-9297	77	2	the	the	DET
fbem-9297	77	3	era	era	NOUN
fbem-9297	77	4	of	of	ADP
fbem-9297	77	5	digital	digital	ADJ
fbem-9297	77	6	economy	economy	NOUN
fbem-9297	77	7	,	,	PUNCT
fbem-9297	77	8	the	the	DET
fbem-9297	77	9	requirements	requirement	NOUN
fbem-9297	77	10	for	for	ADP
fbem-9297	77	11	audit	audit	NOUN
fbem-9297	77	12	entities	entity	NOUN
fbem-9297	77	13	are	be	AUX
fbem-9297	77	14	gradually	gradually	ADV
fbem-9297	77	15	increasing	increase	VERB
fbem-9297	77	16	,	,	PUNCT
fbem-9297	77	17	and	and	CCONJ
fbem-9297	77	18	accounting	accounting	NOUN
fbem-9297	77	19	firms	firm	NOUN
fbem-9297	77	20	should	should	AUX
fbem-9297	77	21	accelerate	accelerate	VERB
fbem-9297	77	22	the	the	DET
fbem-9297	77	23	pace	pace	NOUN
fbem-9297	77	24	of	of	ADP
fbem-9297	77	25	digital	digital	ADJ
fbem-9297	77	26	transformation	transformation	NOUN
fbem-9297	77	27	,	,	PUNCT
fbem-9297	77	28	strengthen	strengthen	VERB
fbem-9297	77	29	internal	internal	ADJ
fbem-9297	77	30	information	information	NOUN
fbem-9297	77	31	construction	construction	NOUN
fbem-9297	77	32	,	,	PUNCT
fbem-9297	77	33	and	and	CCONJ
fbem-9297	77	34	improve	improve	VERB
fbem-9297	77	35	their	their	PRON
fbem-9297	77	36	big	big	ADJ
fbem-9297	77	37	data	datum	NOUN
fbem-9297	77	38	analysis	analysis	NOUN
fbem-9297	77	39	capabilities	capability	NOUN
fbem-9297	77	40	,	,	PUNCT
fbem-9297	77	41	so	so	SCONJ
fbem-9297	77	42	that	that	SCONJ
fbem-9297	77	43	they	they	PRON
fbem-9297	77	44	can	can	AUX
fbem-9297	77	45	better	well	ADV
fbem-9297	77	46	272	272	NUM
fbem-9297	77	47	understand	understand	VERB
fbem-9297	77	48	the	the	DET
fbem-9297	77	49	business	business	NOUN
fbem-9297	77	50	model	model	NOUN
fbem-9297	77	51	and	and	CCONJ
fbem-9297	77	52	business	business	NOUN
fbem-9297	77	53	model	model	NOUN
fbem-9297	77	54	of	of	ADP
fbem-9297	77	55	the	the	DET
fbem-9297	77	56	audited	audit	VERB
fbem-9297	77	57	entity	entity	NOUN
fbem-9297	77	58	through	through	ADP
fbem-9297	77	59	data	datum	NOUN
fbem-9297	77	60	,	,	PUNCT
fbem-9297	77	61	identify	identify	VERB
fbem-9297	77	62	potential	potential	ADJ
fbem-9297	77	63	risk	risk	NOUN
fbem-9297	77	64	points	point	NOUN
fbem-9297	77	65	in	in	ADP
fbem-9297	77	66	the	the	DET
fbem-9297	77	67	operation	operation	NOUN
fbem-9297	77	68	process	process	NOUN
fbem-9297	77	69	,	,	PUNCT
fbem-9297	77	70	and	and	CCONJ
fbem-9297	77	71	more	more	ADV
fbem-9297	77	72	effectively	effectively	ADV
fbem-9297	77	73	identify	identify	VERB
fbem-9297	77	74	and	and	CCONJ
fbem-9297	77	75	assess	assess	VERB
fbem-9297	77	76	the	the	DET
fbem-9297	77	77	risk	risk	NOUN
fbem-9297	77	78	of	of	ADP
fbem-9297	77	79	the	the	DET
fbem-9297	77	80	audited	audited	ADJ
fbem-9297	77	81	entity	entity	NOUN
fbem-9297	77	82	.	.	PUNCT
fbem-9297	78	1	5.2.2	5.2.2	X
fbem-9297	78	2	.	.	PUNCT
fbem-9297	78	3	establishing	establish	VERB
fbem-9297	78	4	a	a	DET
fbem-9297	78	5	digital	digital	ADJ
fbem-9297	78	6	correspondence	correspondence	NOUN
fbem-9297	78	7	center	center	NOUN
fbem-9297	78	8	to	to	PART
fbem-9297	78	9	reduce	reduce	VERB
fbem-9297	78	10	the	the	DET
fbem-9297	78	11	risk	risk	NOUN
fbem-9297	78	12	of	of	ADP
fbem-9297	78	13	fraud	fraud	NOUN
fbem-9297	78	14	external	external	ADJ
fbem-9297	78	15	confirmation	confirmation	NOUN
fbem-9297	78	16	is	be	AUX
fbem-9297	78	17	a	a	DET
fbem-9297	78	18	very	very	ADV
fbem-9297	78	19	important	important	ADJ
fbem-9297	78	20	audit	audit	NOUN
fbem-9297	78	21	procedure	procedure	NOUN
fbem-9297	78	22	in	in	ADP
fbem-9297	78	23	audit	audit	NOUN
fbem-9297	78	24	activities	activity	NOUN
fbem-9297	78	25	,	,	PUNCT
fbem-9297	78	26	and	and	CCONJ
fbem-9297	78	27	since	since	SCONJ
fbem-9297	78	28	cpas	cpa	NOUN
fbem-9297	78	29	obtain	obtain	VERB
fbem-9297	78	30	written	write	VERB
fbem-9297	78	31	responses	response	NOUN
fbem-9297	78	32	directly	directly	ADV
fbem-9297	78	33	from	from	ADP
fbem-9297	78	34	third	third	ADJ
fbem-9297	78	35	parties	party	NOUN
fbem-9297	78	36	as	as	ADP
fbem-9297	78	37	audit	audit	NOUN
fbem-9297	78	38	evidence	evidence	NOUN
fbem-9297	78	39	,	,	PUNCT
fbem-9297	78	40	the	the	DET
fbem-9297	78	41	possibility	possibility	NOUN
fbem-9297	78	42	of	of	ADP
fbem-9297	78	43	favoritism	favoritism	NOUN
fbem-9297	78	44	and	and	CCONJ
fbem-9297	78	45	fraud	fraud	NOUN
fbem-9297	78	46	is	be	AUX
fbem-9297	78	47	likely	likely	ADJ
fbem-9297	78	48	to	to	PART
fbem-9297	78	49	exist	exist	VERB
fbem-9297	78	50	.	.	PUNCT
fbem-9297	79	1	to	to	PART
fbem-9297	79	2	avoid	avoid	VERB
fbem-9297	79	3	this	this	DET
fbem-9297	79	4	risk	risk	NOUN
fbem-9297	79	5	as	as	ADV
fbem-9297	79	6	much	much	ADV
fbem-9297	79	7	as	as	ADP
fbem-9297	79	8	possible	possible	ADJ
fbem-9297	79	9	,	,	PUNCT
fbem-9297	79	10	grant	grant	PROPN
fbem-9297	79	11	thornton	thornton	PROPN
fbem-9297	79	12	established	establish	VERB
fbem-9297	79	13	the	the	DET
fbem-9297	79	14	external	external	ADJ
fbem-9297	79	15	confirmations	confirmation	NOUN
fbem-9297	79	16	center	center	NOUN
fbem-9297	79	17	as	as	ADV
fbem-9297	79	18	early	early	ADV
fbem-9297	79	19	as	as	ADP
fbem-9297	79	20	2018	2018	NUM
fbem-9297	79	21	,	,	PUNCT
fbem-9297	79	22	with	with	ADP
fbem-9297	79	23	the	the	DET
fbem-9297	79	24	aim	aim	NOUN
fbem-9297	79	25	of	of	ADP
fbem-9297	79	26	improving	improve	VERB
fbem-9297	79	27	the	the	DET
fbem-9297	79	28	security	security	NOUN
fbem-9297	79	29	,	,	PUNCT
fbem-9297	79	30	reliability	reliability	NOUN
fbem-9297	79	31	and	and	CCONJ
fbem-9297	79	32	effectiveness	effectiveness	NOUN
fbem-9297	79	33	of	of	ADP
fbem-9297	79	34	the	the	DET
fbem-9297	79	35	correspondence	correspondence	NOUN
fbem-9297	79	36	procedure	procedure	NOUN
fbem-9297	79	37	and	and	CCONJ
fbem-9297	79	38	reducing	reduce	VERB
fbem-9297	79	39	the	the	DET
fbem-9297	79	40	possibility	possibility	NOUN
fbem-9297	79	41	of	of	ADP
fbem-9297	79	42	audit	audit	NOUN
fbem-9297	79	43	failure	failure	NOUN
fbem-9297	79	44	.	.	PUNCT
fbem-9297	80	1	after	after	ADP
fbem-9297	80	2	years	year	NOUN
fbem-9297	80	3	of	of	ADP
fbem-9297	80	4	development	development	NOUN
fbem-9297	80	5	,	,	PUNCT
fbem-9297	80	6	the	the	DET
fbem-9297	80	7	external	external	ADJ
fbem-9297	80	8	confirmations	confirmation	NOUN
fbem-9297	80	9	center	center	NOUN
fbem-9297	80	10	has	have	AUX
fbem-9297	80	11	standardized	standardize	VERB
fbem-9297	80	12	the	the	DET
fbem-9297	80	13	electronic	electronic	ADJ
fbem-9297	80	14	archiving	archiving	NOUN
fbem-9297	80	15	of	of	ADP
fbem-9297	80	16	external	external	ADJ
fbem-9297	80	17	confirmations	confirmation	NOUN
fbem-9297	80	18	and	and	CCONJ
fbem-9297	80	19	achieved	achieve	VERB
fbem-9297	80	20	comprehensive	comprehensive	ADJ
fbem-9297	80	21	business	business	NOUN
fbem-9297	80	22	functions	function	NOUN
fbem-9297	80	23	.	.	PUNCT
fbem-9297	81	1	nowadays	nowadays	ADV
fbem-9297	81	2	,	,	PUNCT
fbem-9297	81	3	the	the	DET
fbem-9297	81	4	external	external	ADJ
fbem-9297	81	5	confirmation	confirmation	NOUN
fbem-9297	81	6	process	process	NOUN
fbem-9297	81	7	of	of	ADP
fbem-9297	81	8	grant	grant	PROPN
fbem-9297	81	9	thornton	thornton	PROPN
fbem-9297	81	10	is	be	AUX
fbem-9297	81	11	basically	basically	ADV
fbem-9297	81	12	digitalized	digitalize	VERB
fbem-9297	81	13	,	,	PUNCT
fbem-9297	81	14	which	which	PRON
fbem-9297	81	15	includes	include	VERB
fbem-9297	81	16	the	the	DET
fbem-9297	81	17	preparation	preparation	NOUN
fbem-9297	81	18	of	of	ADP
fbem-9297	81	19	external	external	ADJ
fbem-9297	81	20	confirmation	confirmation	NOUN
fbem-9297	81	21	data	datum	NOUN
fbem-9297	81	22	,	,	PUNCT
fbem-9297	81	23	issuance	issuance	NOUN
fbem-9297	81	24	of	of	ADP
fbem-9297	81	25	external	external	ADJ
fbem-9297	81	26	confirmation	confirmation	NOUN
fbem-9297	81	27	,	,	PUNCT
fbem-9297	81	28	receipt	receipt	NOUN
fbem-9297	81	29	of	of	ADP
fbem-9297	81	30	external	external	ADJ
fbem-9297	81	31	confirmation	confirmation	NOUN
fbem-9297	81	32	,	,	PUNCT
fbem-9297	81	33	comparison	comparison	NOUN
fbem-9297	81	34	and	and	CCONJ
fbem-9297	81	35	analysis	analysis	NOUN
fbem-9297	81	36	,	,	PUNCT
fbem-9297	81	37	and	and	CCONJ
fbem-9297	81	38	collection	collection	NOUN
fbem-9297	81	39	of	of	ADP
fbem-9297	81	40	external	external	ADJ
fbem-9297	81	41	confirmation	confirmation	NOUN
fbem-9297	81	42	.	.	PUNCT
fbem-9297	82	1	grant	grant	PROPN
fbem-9297	82	2	thornton	thornton	PROPN
fbem-9297	82	3	also	also	ADV
fbem-9297	82	4	manage	manage	VERB
fbem-9297	82	5	the	the	DET
fbem-9297	82	6	external	external	ADJ
fbem-9297	82	7	confirmation	confirmation	NOUN
fbem-9297	82	8	process	process	NOUN
fbem-9297	82	9	at	at	ADP
fbem-9297	82	10	the	the	DET
fbem-9297	82	11	firm	firm	ADJ
fbem-9297	82	12	level	level	NOUN
fbem-9297	82	13	rather	rather	ADV
fbem-9297	82	14	than	than	ADP
fbem-9297	82	15	on	on	ADP
fbem-9297	82	16	a	a	DET
fbem-9297	82	17	project	project	NOUN
fbem-9297	82	18	basis	basis	NOUN
fbem-9297	82	19	,	,	PUNCT
fbem-9297	82	20	which	which	PRON
fbem-9297	82	21	not	not	PART
fbem-9297	82	22	only	only	ADV
fbem-9297	82	23	improves	improve	VERB
fbem-9297	82	24	management	management	NOUN
fbem-9297	82	25	efficiency	efficiency	NOUN
fbem-9297	82	26	,	,	PUNCT
fbem-9297	82	27	but	but	CCONJ
fbem-9297	82	28	also	also	ADV
fbem-9297	82	29	enables	enable	VERB
fbem-9297	82	30	us	we	PRON
fbem-9297	82	31	to	to	PART
fbem-9297	82	32	identify	identify	VERB
fbem-9297	82	33	problems	problem	NOUN
fbem-9297	82	34	with	with	ADP
fbem-9297	82	35	various	various	ADJ
fbem-9297	82	36	types	type	NOUN
fbem-9297	82	37	of	of	ADP
fbem-9297	82	38	external	external	ADJ
fbem-9297	82	39	confirmation	confirmation	NOUN
fbem-9297	82	40	in	in	ADP
fbem-9297	82	41	a	a	DET
fbem-9297	82	42	timely	timely	ADJ
fbem-9297	82	43	manner	manner	NOUN
fbem-9297	82	44	.	.	PUNCT
fbem-9297	83	1	grant	grant	PROPN
fbem-9297	83	2	thornton	thornton	PROPN
fbem-9297	83	3	have	have	AUX
fbem-9297	83	4	been	be	AUX
fbem-9297	83	5	actively	actively	ADV
fbem-9297	83	6	developing	develop	VERB
fbem-9297	83	7	data	datum	NOUN
fbem-9297	83	8	software	software	NOUN
fbem-9297	83	9	to	to	PART
fbem-9297	83	10	manage	manage	VERB
fbem-9297	83	11	the	the	DET
fbem-9297	83	12	external	external	ADJ
fbem-9297	83	13	confirmation	confirmation	NOUN
fbem-9297	83	14	center	center	NOUN
fbem-9297	83	15	,	,	PUNCT
fbem-9297	83	16	and	and	CCONJ
fbem-9297	83	17	want	want	VERB
fbem-9297	83	18	to	to	PART
fbem-9297	83	19	visualize	visualize	VERB
fbem-9297	83	20	the	the	DET
fbem-9297	83	21	data	datum	NOUN
fbem-9297	83	22	related	relate	VERB
fbem-9297	83	23	to	to	ADP
fbem-9297	83	24	external	external	ADJ
fbem-9297	83	25	confirmation	confirmation	NOUN
fbem-9297	83	26	,	,	PUNCT
fbem-9297	83	27	so	so	SCONJ
fbem-9297	83	28	that	that	SCONJ
fbem-9297	83	29	all	all	DET
fbem-9297	83	30	kinds	kind	NOUN
fbem-9297	83	31	of	of	ADP
fbem-9297	83	32	graphical	graphical	ADJ
fbem-9297	83	33	data	datum	NOUN
fbem-9297	83	34	can	can	AUX
fbem-9297	83	35	be	be	AUX
fbem-9297	83	36	clearly	clearly	ADV
fbem-9297	83	37	displayed	display	VERB
fbem-9297	83	38	in	in	ADP
fbem-9297	83	39	the	the	DET
fbem-9297	83	40	data	datum	NOUN
fbem-9297	83	41	column	column	NOUN
fbem-9297	83	42	of	of	ADP
fbem-9297	83	43	the	the	DET
fbem-9297	83	44	platform	platform	NOUN
fbem-9297	83	45	,	,	PUNCT
fbem-9297	83	46	and	and	CCONJ
fbem-9297	83	47	the	the	DET
fbem-9297	83	48	project	project	NOUN
fbem-9297	83	49	team	team	NOUN
fbem-9297	83	50	can	can	AUX
fbem-9297	83	51	have	have	VERB
fbem-9297	83	52	a	a	DET
fbem-9297	83	53	clear	clear	ADJ
fbem-9297	83	54	understanding	understanding	NOUN
fbem-9297	83	55	of	of	ADP
fbem-9297	83	56	the	the	DET
fbem-9297	83	57	stage	stage	NOUN
fbem-9297	83	58	of	of	ADP
fbem-9297	83	59	external	external	ADJ
fbem-9297	83	60	confirmation	confirmation	NOUN
fbem-9297	83	61	,	,	PUNCT
fbem-9297	83	62	and	and	CCONJ
fbem-9297	83	63	timely	timely	ADV
fbem-9297	83	64	identify	identify	VERB
fbem-9297	83	65	the	the	DET
fbem-9297	83	66	problems	problem	NOUN
fbem-9297	83	67	in	in	ADP
fbem-9297	83	68	the	the	DET
fbem-9297	83	69	external	external	ADJ
fbem-9297	83	70	confirmation	confirmation	NOUN
fbem-9297	83	71	process	process	NOUN
fbem-9297	83	72	.	.	PUNCT
fbem-9297	84	1	due	due	ADP
fbem-9297	84	2	to	to	ADP
fbem-9297	84	3	the	the	DET
fbem-9297	84	4	high	high	ADJ
fbem-9297	84	5	incidence	incidence	NOUN
fbem-9297	84	6	of	of	ADP
fbem-9297	84	7	fraud	fraud	NOUN
fbem-9297	84	8	in	in	ADP
fbem-9297	84	9	the	the	DET
fbem-9297	84	10	external	external	ADJ
fbem-9297	84	11	confirmation	confirmation	NOUN
fbem-9297	84	12	process	process	NOUN
fbem-9297	84	13	,	,	PUNCT
fbem-9297	84	14	grant	grant	VERB
fbem-9297	84	15	thornton	thornton	PROPN
fbem-9297	84	16	actively	actively	ADV
fbem-9297	84	17	uses	use	VERB
fbem-9297	84	18	digital	digital	ADJ
fbem-9297	84	19	technology	technology	NOUN
fbem-9297	84	20	to	to	PART
fbem-9297	84	21	retrieve	retrieve	VERB
fbem-9297	84	22	signs	sign	NOUN
fbem-9297	84	23	of	of	ADP
fbem-9297	84	24	fraud	fraud	NOUN
fbem-9297	84	25	and	and	CCONJ
fbem-9297	84	26	thus	thus	ADV
fbem-9297	84	27	improve	improve	VERB
fbem-9297	84	28	the	the	DET
fbem-9297	84	29	quality	quality	NOUN
fbem-9297	84	30	of	of	ADP
fbem-9297	84	31	the	the	DET
fbem-9297	84	32	external	external	ADJ
fbem-9297	84	33	confirmation	confirmation	NOUN
fbem-9297	84	34	process	process	NOUN
fbem-9297	84	35	.	.	PUNCT
fbem-9297	85	1	a	a	DET
fbem-9297	85	2	common	common	ADJ
fbem-9297	85	3	means	mean	NOUN
fbem-9297	85	4	of	of	ADP
fbem-9297	85	5	detecting	detect	VERB
fbem-9297	85	6	fraudulent	fraudulent	ADJ
fbem-9297	85	7	external	external	ADJ
fbem-9297	85	8	confirmation	confirmation	NOUN
fbem-9297	85	9	is	be	AUX
fbem-9297	85	10	by	by	ADP
fbem-9297	85	11	comparing	compare	VERB
fbem-9297	85	12	the	the	DET
fbem-9297	85	13	return	return	NOUN
fbem-9297	85	14	address	address	NOUN
fbem-9297	85	15	with	with	ADP
fbem-9297	85	16	the	the	DET
fbem-9297	85	17	address	address	NOUN
fbem-9297	85	18	provided	provide	VERB
fbem-9297	85	19	by	by	ADP
fbem-9297	85	20	the	the	DET
fbem-9297	85	21	audited	audit	VERB
fbem-9297	85	22	entity	entity	NOUN
fbem-9297	85	23	to	to	PART
fbem-9297	85	24	check	check	VERB
fbem-9297	85	25	the	the	DET
fbem-9297	85	26	reliability	reliability	NOUN
fbem-9297	85	27	of	of	ADP
fbem-9297	85	28	the	the	DET
fbem-9297	85	29	return	return	NOUN
fbem-9297	85	30	.	.	PUNCT
fbem-9297	86	1	in	in	ADP
fbem-9297	86	2	addition	addition	NOUN
fbem-9297	86	3	,	,	PUNCT
fbem-9297	86	4	grant	grant	VERB
fbem-9297	86	5	thornton	thornton	PROPN
fbem-9297	86	6	use	use	NOUN
fbem-9297	86	7	technologies	technology	NOUN
fbem-9297	86	8	such	such	ADJ
fbem-9297	86	9	as	as	ADP
fbem-9297	86	10	watermarking	watermarke	VERB
fbem-9297	86	11	and	and	CCONJ
fbem-9297	86	12	blockchain	blockchain	NOUN
fbem-9297	86	13	to	to	PART
fbem-9297	86	14	detect	detect	VERB
fbem-9297	86	15	the	the	DET
fbem-9297	86	16	authenticity	authenticity	NOUN
fbem-9297	86	17	of	of	ADP
fbem-9297	86	18	external	external	ADJ
fbem-9297	86	19	confirmation	confirmation	NOUN
fbem-9297	86	20	.	.	PUNCT
fbem-9297	87	1	when	when	SCONJ
fbem-9297	87	2	building	build	VERB
fbem-9297	87	3	the	the	DET
fbem-9297	87	4	e	e	NOUN
fbem-9297	87	5	-	-	NOUN
fbem-9297	87	6	confidence	confidence	ADJ
fbem-9297	87	7	center	center	NOUN
fbem-9297	87	8	,	,	PUNCT
fbem-9297	87	9	grant	grant	PROPN
fbem-9297	87	10	thornton	thornton	PROPN
fbem-9297	87	11	focuses	focus	VERB
fbem-9297	87	12	on	on	ADP
fbem-9297	87	13	the	the	DET
fbem-9297	87	14	coordination	coordination	NOUN
fbem-9297	87	15	and	and	CCONJ
fbem-9297	87	16	cooperation	cooperation	NOUN
fbem-9297	87	17	of	of	ADP
fbem-9297	87	18	multiple	multiple	ADJ
fbem-9297	87	19	parties	party	NOUN
fbem-9297	87	20	,	,	PUNCT
fbem-9297	87	21	treats	treat	VERB
fbem-9297	87	22	all	all	DET
fbem-9297	87	23	aspects	aspect	NOUN
fbem-9297	87	24	of	of	ADP
fbem-9297	87	25	the	the	DET
fbem-9297	87	26	external	external	ADJ
fbem-9297	87	27	confirmation	confirmation	NOUN
fbem-9297	87	28	with	with	ADP
fbem-9297	87	29	care	care	NOUN
fbem-9297	87	30	,	,	PUNCT
fbem-9297	87	31	and	and	CCONJ
fbem-9297	87	32	tracks	track	VERB
fbem-9297	87	33	the	the	DET
fbem-9297	87	34	content	content	NOUN
fbem-9297	87	35	of	of	ADP
fbem-9297	87	36	each	each	DET
fbem-9297	87	37	external	external	ADJ
fbem-9297	87	38	confirmation	confirmation	NOUN
fbem-9297	87	39	node	node	NOUN
fbem-9297	87	40	in	in	ADP
fbem-9297	87	41	the	the	DET
fbem-9297	87	42	whole	whole	ADJ
fbem-9297	87	43	process	process	NOUN
fbem-9297	87	44	,	,	PUNCT
fbem-9297	87	45	which	which	PRON
fbem-9297	87	46	fully	fully	ADV
fbem-9297	87	47	improves	improve	VERB
fbem-9297	87	48	the	the	DET
fbem-9297	87	49	reliability	reliability	NOUN
fbem-9297	87	50	and	and	CCONJ
fbem-9297	87	51	validity	validity	NOUN
fbem-9297	87	52	of	of	ADP
fbem-9297	87	53	the	the	DET
fbem-9297	87	54	external	external	ADJ
fbem-9297	87	55	confirmation	confirmation	NOUN
fbem-9297	87	56	procedure	procedure	NOUN
fbem-9297	87	57	.	.	PUNCT
fbem-9297	88	1	at	at	ADP
fbem-9297	88	2	the	the	DET
fbem-9297	88	3	same	same	ADJ
fbem-9297	88	4	time	time	NOUN
fbem-9297	88	5	,	,	PUNCT
fbem-9297	88	6	grant	grant	PROPN
fbem-9297	88	7	thornton	thornton	PROPN
fbem-9297	88	8	also	also	ADV
fbem-9297	88	9	actively	actively	ADV
fbem-9297	88	10	researched	research	VERB
fbem-9297	88	11	the	the	DET
fbem-9297	88	12	iterations	iteration	NOUN
fbem-9297	88	13	of	of	ADP
fbem-9297	88	14	electronic	electronic	ADJ
fbem-9297	88	15	external	external	ADJ
fbem-9297	88	16	confirmation	confirmation	NOUN
fbem-9297	88	17	technology	technology	NOUN
fbem-9297	88	18	updates	update	NOUN
fbem-9297	88	19	and	and	CCONJ
fbem-9297	88	20	continuously	continuously	ADV
fbem-9297	88	21	optimized	optimize	VERB
fbem-9297	88	22	the	the	DET
fbem-9297	88	23	external	external	ADJ
fbem-9297	88	24	confirmation	confirmation	NOUN
fbem-9297	88	25	technology	technology	NOUN
fbem-9297	88	26	to	to	PART
fbem-9297	88	27	avoid	avoid	VERB
fbem-9297	88	28	problems	problem	NOUN
fbem-9297	88	29	such	such	ADJ
fbem-9297	88	30	as	as	ADP
fbem-9297	88	31	stealing	steal	VERB
fbem-9297	88	32	and	and	CCONJ
fbem-9297	88	33	tampering	tamper	VERB
fbem-9297	88	34	during	during	ADP
fbem-9297	88	35	the	the	DET
fbem-9297	88	36	external	external	ADJ
fbem-9297	88	37	confirmation	confirmation	NOUN
fbem-9297	88	38	process	process	NOUN
fbem-9297	88	39	.	.	PUNCT
fbem-9297	89	1	5.2.3	5.2.3	X
fbem-9297	89	2	.	.	PUNCT
fbem-9297	90	1	establishing	establish	VERB
fbem-9297	90	2	an	an	DET
fbem-9297	90	3	annual	annual	ADJ
fbem-9297	90	4	report	report	NOUN
fbem-9297	90	5	analysis	analysis	NOUN
fbem-9297	90	6	system	system	NOUN
fbem-9297	90	7	to	to	PART
fbem-9297	90	8	gain	gain	VERB
fbem-9297	90	9	an	an	DET
fbem-9297	90	10	in	in	ADP
fbem-9297	90	11	-	-	PUNCT
fbem-9297	90	12	depth	depth	NOUN
fbem-9297	90	13	understanding	understanding	NOUN
fbem-9297	90	14	of	of	ADP
fbem-9297	90	15	business	business	NOUN
fbem-9297	90	16	risks	risk	NOUN
fbem-9297	90	17	grant	grant	VERB
fbem-9297	90	18	thornton	thornton	PROPN
fbem-9297	90	19	initially	initially	ADV
fbem-9297	90	20	established	establish	VERB
fbem-9297	90	21	an	an	DET
fbem-9297	90	22	annual	annual	ADJ
fbem-9297	90	23	report	report	NOUN
fbem-9297	90	24	analysis	analysis	NOUN
fbem-9297	90	25	system	system	NOUN
fbem-9297	90	26	as	as	ADV
fbem-9297	90	27	early	early	ADV
fbem-9297	90	28	as	as	ADP
fbem-9297	90	29	2018	2018	NUM
fbem-9297	90	30	,	,	PUNCT
fbem-9297	90	31	which	which	PRON
fbem-9297	90	32	automates	automate	VERB
fbem-9297	90	33	activities	activity	NOUN
fbem-9297	90	34	such	such	ADJ
fbem-9297	90	35	as	as	ADP
fbem-9297	90	36	key	key	ADJ
fbem-9297	90	37	data	data	NOUN
fbem-9297	90	38	extraction	extraction	NOUN
fbem-9297	90	39	and	and	CCONJ
fbem-9297	90	40	annual	annual	ADJ
fbem-9297	90	41	report	report	NOUN
fbem-9297	90	42	text	text	NOUN
fbem-9297	90	43	information	information	NOUN
fbem-9297	90	44	collation	collation	NOUN
fbem-9297	90	45	in	in	ADP
fbem-9297	90	46	the	the	DET
fbem-9297	90	47	analysis	analysis	NOUN
fbem-9297	90	48	of	of	ADP
fbem-9297	90	49	listed	list	VERB
fbem-9297	90	50	companies	company	NOUN
fbem-9297	90	51	'	'	PART
fbem-9297	90	52	annual	annual	ADJ
fbem-9297	90	53	reports	report	NOUN
fbem-9297	90	54	.	.	PUNCT
fbem-9297	91	1	the	the	DET
fbem-9297	91	2	annual	annual	ADJ
fbem-9297	91	3	report	report	NOUN
fbem-9297	91	4	analysis	analysis	NOUN
fbem-9297	91	5	system	system	NOUN
fbem-9297	91	6	of	of	ADP
fbem-9297	91	7	grant	grant	PROPN
fbem-9297	91	8	thornton	thornton	PROPN
fbem-9297	91	9	is	be	AUX
fbem-9297	91	10	fully	fully	ADV
fbem-9297	91	11	functional	functional	ADJ
fbem-9297	91	12	and	and	CCONJ
fbem-9297	91	13	user	user	NOUN
fbem-9297	91	14	-	-	PUNCT
fbem-9297	91	15	friendly	friendly	ADJ
fbem-9297	91	16	,	,	PUNCT
fbem-9297	91	17	while	while	SCONJ
fbem-9297	91	18	contains	contain	VERB
fbem-9297	91	19	more	more	ADJ
fbem-9297	91	20	than	than	ADP
fbem-9297	91	21	20	20	NUM
fbem-9297	91	22	kinds	kind	NOUN
fbem-9297	91	23	of	of	ADP
fbem-9297	91	24	topics	topic	NOUN
fbem-9297	91	25	,	,	PUNCT
fbem-9297	91	26	which	which	PRON
fbem-9297	91	27	can	can	AUX
fbem-9297	91	28	realize	realize	VERB
fbem-9297	91	29	the	the	DET
fbem-9297	91	30	interconnection	interconnection	NOUN
fbem-9297	91	31	of	of	ADP
fbem-9297	91	32	data	datum	NOUN
fbem-9297	91	33	.	.	PUNCT
fbem-9297	92	1	users	user	NOUN
fbem-9297	92	2	can	can	AUX
fbem-9297	92	3	select	select	VERB
fbem-9297	92	4	different	different	ADJ
fbem-9297	92	5	topics	topic	NOUN
fbem-9297	92	6	according	accord	VERB
fbem-9297	92	7	to	to	ADP
fbem-9297	92	8	their	their	PRON
fbem-9297	92	9	needs	need	NOUN
fbem-9297	92	10	and	and	CCONJ
fbem-9297	92	11	search	search	VERB
fbem-9297	92	12	for	for	ADP
fbem-9297	92	13	the	the	DET
fbem-9297	92	14	precise	precise	ADJ
fbem-9297	92	15	information	information	NOUN
fbem-9297	92	16	they	they	PRON
fbem-9297	92	17	need	need	VERB
fbem-9297	92	18	.	.	PUNCT
fbem-9297	93	1	when	when	SCONJ
fbem-9297	93	2	carrying	carry	VERB
fbem-9297	93	3	out	out	ADP
fbem-9297	93	4	audit	audit	NOUN
fbem-9297	93	5	operations	operation	NOUN
fbem-9297	93	6	,	,	PUNCT
fbem-9297	93	7	grant	grant	PROPN
fbem-9297	93	8	thornton	thornton	PROPN
fbem-9297	93	9	's	's	PART
fbem-9297	93	10	annual	annual	ADJ
fbem-9297	93	11	report	report	NOUN
fbem-9297	93	12	analysis	analysis	NOUN
fbem-9297	93	13	system	system	NOUN
fbem-9297	93	14	enables	enable	VERB
fbem-9297	93	15	a	a	DET
fbem-9297	93	16	comprehensive	comprehensive	ADJ
fbem-9297	93	17	understanding	understanding	NOUN
fbem-9297	93	18	of	of	ADP
fbem-9297	93	19	the	the	DET
fbem-9297	93	20	audited	audit	VERB
fbem-9297	93	21	entity	entity	NOUN
fbem-9297	93	22	's	's	PART
fbem-9297	93	23	operations	operation	NOUN
fbem-9297	93	24	,	,	PUNCT
fbem-9297	93	25	makes	make	VERB
fbem-9297	93	26	it	it	PRON
fbem-9297	93	27	easy	easy	ADJ
fbem-9297	93	28	to	to	PART
fbem-9297	93	29	identify	identify	VERB
fbem-9297	93	30	high	high	ADJ
fbem-9297	93	31	-	-	PUNCT
fbem-9297	93	32	risk	risk	NOUN
fbem-9297	93	33	areas	area	NOUN
fbem-9297	93	34	where	where	SCONJ
fbem-9297	93	35	material	material	NOUN
fbem-9297	93	36	misstatements	misstatement	NOUN
fbem-9297	93	37	may	may	AUX
fbem-9297	93	38	exist	exist	VERB
fbem-9297	93	39	,	,	PUNCT
fbem-9297	93	40	highlights	highlight	NOUN
fbem-9297	93	41	audit	audit	NOUN
fbem-9297	93	42	priorities	priority	NOUN
fbem-9297	93	43	,	,	PUNCT
fbem-9297	93	44	and	and	CCONJ
fbem-9297	93	45	gives	give	VERB
fbem-9297	93	46	more	more	ADV
fbem-9297	93	47	accurate	accurate	ADJ
fbem-9297	93	48	judgments	judgment	NOUN
fbem-9297	93	49	through	through	ADP
fbem-9297	93	50	detailed	detailed	ADJ
fbem-9297	93	51	analysis	analysis	NOUN
fbem-9297	93	52	of	of	ADP
fbem-9297	93	53	areas	area	NOUN
fbem-9297	93	54	where	where	SCONJ
fbem-9297	93	55	material	material	NOUN
fbem-9297	93	56	misstatements	misstatement	NOUN
fbem-9297	93	57	may	may	AUX
fbem-9297	93	58	occur	occur	VERB
fbem-9297	93	59	.	.	PUNCT
fbem-9297	94	1	it	it	PRON
fbem-9297	94	2	can	can	AUX
fbem-9297	94	3	realize	realize	VERB
fbem-9297	94	4	the	the	DET
fbem-9297	94	5	rational	rational	ADJ
fbem-9297	94	6	use	use	NOUN
fbem-9297	94	7	of	of	ADP
fbem-9297	94	8	audit	audit	NOUN
fbem-9297	94	9	resources	resource	NOUN
fbem-9297	94	10	and	and	CCONJ
fbem-9297	94	11	guarantee	guarantee	VERB
fbem-9297	94	12	the	the	DET
fbem-9297	94	13	efficiency	efficiency	NOUN
fbem-9297	94	14	and	and	CCONJ
fbem-9297	94	15	quality	quality	NOUN
fbem-9297	94	16	of	of	ADP
fbem-9297	94	17	audit	audit	NOUN
fbem-9297	94	18	work	work	NOUN
fbem-9297	94	19	.	.	PUNCT
fbem-9297	95	1	due	due	ADP
fbem-9297	95	2	to	to	ADP
fbem-9297	95	3	the	the	DET
fbem-9297	95	4	fierce	fierce	ADJ
fbem-9297	95	5	competition	competition	NOUN
fbem-9297	95	6	in	in	ADP
fbem-9297	95	7	the	the	DET
fbem-9297	95	8	audit	audit	NOUN
fbem-9297	95	9	industry	industry	NOUN
fbem-9297	95	10	,	,	PUNCT
fbem-9297	95	11	firms	firm	NOUN
fbem-9297	95	12	must	must	AUX
fbem-9297	95	13	take	take	VERB
fbem-9297	95	14	into	into	ADP
fbem-9297	95	15	account	account	NOUN
fbem-9297	95	16	the	the	DET
fbem-9297	95	17	principle	principle	NOUN
fbem-9297	95	18	of	of	ADP
fbem-9297	95	19	cost	cost	NOUN
fbem-9297	95	20	-	-	PUNCT
fbem-9297	95	21	effectiveness	effectiveness	NOUN
fbem-9297	95	22	to	to	PART
fbem-9297	95	23	complete	complete	VERB
fbem-9297	95	24	the	the	DET
fbem-9297	95	25	audit	audit	NOUN
fbem-9297	95	26	work	work	VERB
fbem-9297	95	27	efficiently	efficiently	ADV
fbem-9297	95	28	on	on	ADP
fbem-9297	95	29	the	the	DET
fbem-9297	95	30	basis	basis	NOUN
fbem-9297	95	31	of	of	ADP
fbem-9297	95	32	cost	cost	NOUN
fbem-9297	95	33	and	and	CCONJ
fbem-9297	95	34	time	time	NOUN
fbem-9297	95	35	control	control	NOUN
fbem-9297	95	36	,	,	PUNCT
fbem-9297	95	37	which	which	PRON
fbem-9297	95	38	requires	require	VERB
fbem-9297	95	39	the	the	DET
fbem-9297	95	40	rational	rational	ADJ
fbem-9297	95	41	deployment	deployment	NOUN
fbem-9297	95	42	of	of	ADP
fbem-9297	95	43	limited	limited	ADJ
fbem-9297	95	44	audit	audit	NOUN
fbem-9297	95	45	resources	resource	NOUN
fbem-9297	95	46	.	.	PUNCT
fbem-9297	96	1	with	with	ADP
fbem-9297	96	2	its	its	PRON
fbem-9297	96	3	developed	develop	VERB
fbem-9297	96	4	annual	annual	ADJ
fbem-9297	96	5	report	report	NOUN
fbem-9297	96	6	analysis	analysis	NOUN
fbem-9297	96	7	system	system	NOUN
fbem-9297	96	8	to	to	PART
fbem-9297	96	9	accurately	accurately	ADV
fbem-9297	96	10	obtain	obtain	VERB
fbem-9297	96	11	the	the	DET
fbem-9297	96	12	required	require	VERB
fbem-9297	96	13	audit	audit	NOUN
fbem-9297	96	14	information	information	NOUN
fbem-9297	96	15	,	,	PUNCT
fbem-9297	96	16	to	to	PART
fbem-9297	96	17	efficiently	efficiently	ADV
fbem-9297	96	18	identify	identify	VERB
fbem-9297	96	19	high	high	ADJ
fbem-9297	96	20	-	-	PUNCT
fbem-9297	96	21	risk	risk	NOUN
fbem-9297	96	22	areas	area	NOUN
fbem-9297	96	23	in	in	ADP
fbem-9297	96	24	the	the	DET
fbem-9297	96	25	daily	daily	ADJ
fbem-9297	96	26	production	production	NOUN
fbem-9297	96	27	and	and	CCONJ
fbem-9297	96	28	operation	operation	NOUN
fbem-9297	96	29	activities	activity	NOUN
fbem-9297	96	30	of	of	ADP
fbem-9297	96	31	the	the	DET
fbem-9297	96	32	audited	audit	VERB
fbem-9297	96	33	entity	entity	NOUN
fbem-9297	96	34	,	,	PUNCT
fbem-9297	96	35	and	and	CCONJ
fbem-9297	96	36	to	to	PART
fbem-9297	96	37	focus	focus	VERB
fbem-9297	96	38	audit	audit	NOUN
fbem-9297	96	39	resources	resource	NOUN
fbem-9297	96	40	on	on	ADP
fbem-9297	96	41	these	these	DET
fbem-9297	96	42	areas	area	NOUN
fbem-9297	96	43	to	to	PART
fbem-9297	96	44	reduce	reduce	VERB
fbem-9297	96	45	audit	audit	NOUN
fbem-9297	96	46	risk	risk	NOUN
fbem-9297	96	47	.	.	PUNCT
fbem-9297	97	1	5.2.4	5.2.4	NUM
fbem-9297	97	2	.	.	PUNCT
fbem-9297	97	3	intelligent	intelligent	ADJ
fbem-9297	97	4	audit	audit	NOUN
fbem-9297	97	5	operations	operation	NOUN
fbem-9297	97	6	to	to	PART
fbem-9297	97	7	reduce	reduce	VERB
fbem-9297	97	8	the	the	DET
fbem-9297	97	9	risk	risk	NOUN
fbem-9297	97	10	of	of	ADP
fbem-9297	97	11	manual	manual	ADJ
fbem-9297	97	12	operations	operation	NOUN
fbem-9297	97	13	grant	grant	NOUN
fbem-9297	97	14	thornton	thornton	PROPN
fbem-9297	97	15	have	have	AUX
fbem-9297	97	16	developed	develop	VERB
fbem-9297	97	17	and	and	CCONJ
fbem-9297	97	18	established	establish	VERB
fbem-9297	97	19	an	an	DET
fbem-9297	97	20	intelligent	intelligent	ADJ
fbem-9297	97	21	firm	firm	ADJ
fbem-9297	97	22	management	management	NOUN
fbem-9297	97	23	system	system	NOUN
fbem-9297	97	24	for	for	ADP
fbem-9297	97	25	large	large	ADJ
fbem-9297	97	26	amount	amount	NOUN
fbem-9297	97	27	of	of	ADP
fbem-9297	97	28	data	datum	NOUN
fbem-9297	97	29	interconnection	interconnection	NOUN
fbem-9297	97	30	and	and	CCONJ
fbem-9297	97	31	interoperability	interoperability	NOUN
fbem-9297	97	32	,	,	PUNCT
fbem-9297	97	33	which	which	PRON
fbem-9297	97	34	enables	enable	VERB
fbem-9297	97	35	large	large	ADJ
fbem-9297	97	36	amount	amount	NOUN
fbem-9297	97	37	of	of	ADP
fbem-9297	97	38	data	datum	NOUN
fbem-9297	97	39	data	data	NOUN
fbem-9297	97	40	interconnection	interconnection	NOUN
fbem-9297	97	41	and	and	CCONJ
fbem-9297	97	42	interoperability	interoperability	NOUN
fbem-9297	97	43	,	,	PUNCT
fbem-9297	97	44	improving	improve	VERB
fbem-9297	97	45	the	the	DET
fbem-9297	97	46	firm	firm	NOUN
fbem-9297	97	47	's	's	PART
fbem-9297	97	48	data	datum	NOUN
fbem-9297	97	49	processing	processing	NOUN
fbem-9297	97	50	capability	capability	NOUN
fbem-9297	97	51	and	and	CCONJ
fbem-9297	97	52	the	the	DET
fbem-9297	97	53	efficiency	efficiency	NOUN
fbem-9297	97	54	of	of	ADP
fbem-9297	97	55	internal	internal	ADJ
fbem-9297	97	56	information	information	NOUN
fbem-9297	97	57	management	management	NOUN
fbem-9297	97	58	.	.	PUNCT
fbem-9297	98	1	grant	grant	PROPN
fbem-9297	98	2	thornton	thornton	PROPN
fbem-9297	98	3	have	have	AUX
fbem-9297	98	4	also	also	ADV
fbem-9297	98	5	created	create	VERB
fbem-9297	98	6	a	a	DET
fbem-9297	98	7	new	new	ADJ
fbem-9297	98	8	audit	audit	NOUN
fbem-9297	98	9	operation	operation	NOUN
fbem-9297	98	10	system	system	NOUN
fbem-9297	98	11	,	,	PUNCT
fbem-9297	98	12	which	which	PRON
fbem-9297	98	13	enables	enable	VERB
fbem-9297	98	14	the	the	DET
fbem-9297	98	15	integration	integration	NOUN
fbem-9297	98	16	of	of	ADP
fbem-9297	98	17	the	the	DET
fbem-9297	98	18	audit	audit	NOUN
fbem-9297	98	19	operation	operation	NOUN
fbem-9297	98	20	process	process	NOUN
fbem-9297	98	21	with	with	ADP
fbem-9297	98	22	digital	digital	ADJ
fbem-9297	98	23	tools	tool	NOUN
fbem-9297	98	24	and	and	CCONJ
fbem-9297	98	25	improves	improve	VERB
fbem-9297	98	26	the	the	DET
fbem-9297	98	27	overall	overall	ADJ
fbem-9297	98	28	digitalization	digitalization	NOUN
fbem-9297	98	29	of	of	ADP
fbem-9297	98	30	audit	audit	NOUN
fbem-9297	98	31	work	work	NOUN
fbem-9297	98	32	.	.	PUNCT
fbem-9297	99	1	the	the	DET
fbem-9297	99	2	post	post	ADJ
fbem-9297	99	3	-	-	ADJ
fbem-9297	99	4	epidemic	epidemic	ADJ
fbem-9297	99	5	era	era	NOUN
fbem-9297	99	6	has	have	AUX
fbem-9297	99	7	accelerated	accelerate	VERB
fbem-9297	99	8	the	the	DET
fbem-9297	99	9	change	change	NOUN
fbem-9297	99	10	of	of	ADP
fbem-9297	99	11	auditors	auditor	NOUN
fbem-9297	99	12	'	'	PART
fbem-9297	99	13	working	working	NOUN
fbem-9297	99	14	mode	mode	NOUN
fbem-9297	99	15	,	,	PUNCT
fbem-9297	99	16	and	and	CCONJ
fbem-9297	99	17	the	the	DET
fbem-9297	99	18	remote	remote	ADJ
fbem-9297	99	19	audit	audit	NOUN
fbem-9297	99	20	mode	mode	NOUN
fbem-9297	99	21	has	have	AUX
fbem-9297	99	22	been	be	AUX
fbem-9297	99	23	widely	widely	ADV
fbem-9297	99	24	used	use	VERB
fbem-9297	99	25	.	.	PUNCT
fbem-9297	100	1	by	by	ADP
fbem-9297	100	2	creating	create	VERB
fbem-9297	100	3	an	an	DET
fbem-9297	100	4	internal	internal	ADJ
fbem-9297	100	5	audit	audit	NOUN
fbem-9297	100	6	operation	operation	NOUN
fbem-9297	100	7	system	system	NOUN
fbem-9297	100	8	that	that	PRON
fbem-9297	100	9	allows	allow	VERB
fbem-9297	100	10	the	the	DET
fbem-9297	100	11	entire	entire	ADJ
fbem-9297	100	12	audit	audit	NOUN
fbem-9297	100	13	business	business	NOUN
fbem-9297	100	14	process	process	NOUN
fbem-9297	100	15	to	to	PART
fbem-9297	100	16	be	be	AUX
fbem-9297	100	17	displayed	display	VERB
fbem-9297	100	18	online	online	ADV
fbem-9297	100	19	,	,	PUNCT
fbem-9297	100	20	grant	grant	PROPN
fbem-9297	100	21	thornton	thornton	PROPN
fbem-9297	100	22	's	's	PART
fbem-9297	100	23	leadership	leadership	NOUN
fbem-9297	100	24	can	can	AUX
fbem-9297	100	25	clearly	clearly	ADV
fbem-9297	100	26	understand	understand	VERB
fbem-9297	100	27	the	the	DET
fbem-9297	100	28	resource	resource	NOUN
fbem-9297	100	29	allocation	allocation	NOUN
fbem-9297	100	30	of	of	ADP
fbem-9297	100	31	different	different	ADJ
fbem-9297	100	32	audit	audit	NOUN
fbem-9297	100	33	segments	segment	NOUN
fbem-9297	100	34	,	,	PUNCT
fbem-9297	100	35	which	which	PRON
fbem-9297	100	36	helps	help	VERB
fbem-9297	100	37	coordinate	coordinate	VERB
fbem-9297	100	38	the	the	DET
fbem-9297	100	39	audit	audit	NOUN
fbem-9297	100	40	progress	progress	NOUN
fbem-9297	100	41	of	of	ADP
fbem-9297	100	42	different	different	ADJ
fbem-9297	100	43	operation	operation	NOUN
fbem-9297	100	44	groups	group	NOUN
fbem-9297	100	45	and	and	CCONJ
fbem-9297	100	46	flexibly	flexibly	ADV
fbem-9297	100	47	deploy	deploy	VERB
fbem-9297	100	48	audit	audit	NOUN
fbem-9297	100	49	resources	resource	NOUN
fbem-9297	100	50	according	accord	VERB
fbem-9297	100	51	to	to	ADP
fbem-9297	100	52	the	the	DET
fbem-9297	100	53	issues	issue	NOUN
fbem-9297	100	54	identified	identify	VERB
fbem-9297	100	55	during	during	ADP
fbem-9297	100	56	the	the	DET
fbem-9297	100	57	audit	audit	NOUN
fbem-9297	100	58	process	process	NOUN
fbem-9297	100	59	.	.	PUNCT
fbem-9297	101	1	grant	grant	PROPN
fbem-9297	101	2	thornton	thornton	PROPN
fbem-9297	101	3	's	's	PART
fbem-9297	101	4	intelligent	intelligent	ADJ
fbem-9297	101	5	audit	audit	NOUN
fbem-9297	101	6	system	system	NOUN
fbem-9297	101	7	strengthens	strengthen	VERB
fbem-9297	101	8	internal	internal	ADJ
fbem-9297	101	9	control	control	NOUN
fbem-9297	101	10	and	and	CCONJ
fbem-9297	101	11	largely	largely	ADV
fbem-9297	101	12	facilitates	facilitate	VERB
fbem-9297	101	13	the	the	DET
fbem-9297	101	14	efficiency	efficiency	NOUN
fbem-9297	101	15	of	of	ADP
fbem-9297	101	16	communication	communication	NOUN
fbem-9297	101	17	management	management	NOUN
fbem-9297	101	18	among	among	ADP
fbem-9297	101	19	different	different	ADJ
fbem-9297	101	20	departments	department	NOUN
fbem-9297	101	21	.	.	PUNCT
fbem-9297	102	1	it	it	PRON
fbem-9297	102	2	also	also	ADV
fbem-9297	102	3	reduces	reduce	VERB
fbem-9297	102	4	operational	operational	ADJ
fbem-9297	102	5	risk	risk	NOUN
fbem-9297	102	6	,	,	PUNCT
fbem-9297	102	7	mainly	mainly	ADV
fbem-9297	102	8	by	by	ADP
fbem-9297	102	9	automatically	automatically	ADV
fbem-9297	102	10	determining	determine	VERB
fbem-9297	102	11	whether	whether	SCONJ
fbem-9297	102	12	the	the	DET
fbem-9297	102	13	data	datum	NOUN
fbem-9297	102	14	is	be	AUX
fbem-9297	102	15	correctly	correctly	ADV
fbem-9297	102	16	formatted	format	VERB
fbem-9297	102	17	and	and	CCONJ
fbem-9297	102	18	whether	whether	SCONJ
fbem-9297	102	19	the	the	DET
fbem-9297	102	20	amounts	amount	NOUN
fbem-9297	102	21	are	be	AUX
fbem-9297	102	22	reasonable	reasonable	ADJ
fbem-9297	102	23	when	when	SCONJ
fbem-9297	102	24	auditors	auditor	NOUN
fbem-9297	102	25	enter	enter	VERB
fbem-9297	102	26	financial	financial	ADJ
fbem-9297	102	27	data	datum	NOUN
fbem-9297	102	28	,	,	PUNCT
fbem-9297	102	29	which	which	PRON
fbem-9297	102	30	helps	help	VERB
fbem-9297	102	31	to	to	PART
fbem-9297	102	32	reduce	reduce	VERB
fbem-9297	102	33	operational	operational	ADJ
fbem-9297	102	34	risk	risk	NOUN
fbem-9297	102	35	and	and	CCONJ
fbem-9297	102	36	also	also	ADV
fbem-9297	102	37	helps	help	VERB
fbem-9297	102	38	to	to	PART
fbem-9297	102	39	reduce	reduce	VERB
fbem-9297	102	40	the	the	DET
fbem-9297	102	41	workload	workload	NOUN
fbem-9297	102	42	of	of	ADP
fbem-9297	102	43	post	post	ADJ
fbem-9297	102	44	-	-	ADJ
fbem-9297	102	45	checking	checking	ADJ
fbem-9297	102	46	and	and	CCONJ
fbem-9297	102	47	rework	rework	NOUN
fbem-9297	102	48	.	.	PUNCT
fbem-9297	103	1	by	by	ADP
fbem-9297	103	2	establishing	establish	VERB
fbem-9297	103	3	an	an	DET
fbem-9297	103	4	intelligent	intelligent	ADJ
fbem-9297	103	5	auditing	auditing	NOUN
fbem-9297	103	6	platform	platform	NOUN
fbem-9297	103	7	,	,	PUNCT
fbem-9297	103	8	cotion	cotion	NOUN
fbem-9297	103	9	has	have	AUX
fbem-9297	103	10	improved	improve	VERB
fbem-9297	103	11	its	its	PRON
fbem-9297	103	12	quality	quality	NOUN
fbem-9297	103	13	control	control	NOUN
fbem-9297	103	14	and	and	CCONJ
fbem-9297	103	15	risk	risk	NOUN
fbem-9297	103	16	alerting	alert	VERB
fbem-9297	103	17	to	to	ADP
fbem-9297	103	18	a	a	DET
fbem-9297	103	19	great	great	ADJ
fbem-9297	103	20	extent	extent	NOUN
fbem-9297	103	21	.	.	PUNCT
fbem-9297	104	1	the	the	DET
fbem-9297	104	2	intelligence	intelligence	NOUN
fbem-9297	104	3	of	of	ADP
fbem-9297	104	4	grant	grant	PROPN
fbem-9297	104	5	thornton	thornton	PROPN
fbem-9297	104	6	's	's	PART
fbem-9297	104	7	audit	audit	NOUN
fbem-9297	104	8	operations	operation	NOUN
fbem-9297	104	9	has	have	AUX
fbem-9297	104	10	greatly	greatly	ADV
fbem-9297	104	11	improved	improve	VERB
fbem-9297	104	12	communication	communication	NOUN
fbem-9297	104	13	and	and	CCONJ
fbem-9297	104	14	management	management	NOUN
fbem-9297	104	15	efficiency	efficiency	NOUN
fbem-9297	104	16	within	within	ADP
fbem-9297	104	17	the	the	DET
fbem-9297	104	18	firm	firm	NOUN
fbem-9297	104	19	,	,	PUNCT
fbem-9297	104	20	keeping	keep	VERB
fbem-9297	104	21	project	project	NOUN
fbem-9297	104	22	team	team	NOUN
fbem-9297	104	23	members	member	NOUN
fbem-9297	104	24	informed	inform	VERB
fbem-9297	104	25	of	of	ADP
fbem-9297	104	26	project	project	NOUN
fbem-9297	104	27	progress	progress	NOUN
fbem-9297	104	28	and	and	CCONJ
fbem-9297	104	29	improving	improve	VERB
fbem-9297	104	30	the	the	DET
fbem-9297	104	31	utilization	utilization	NOUN
fbem-9297	104	32	of	of	ADP
fbem-9297	104	33	audit	audit	NOUN
fbem-9297	104	34	resources	resource	NOUN
fbem-9297	104	35	by	by	ADP
fbem-9297	104	36	sharing	share	VERB
fbem-9297	104	37	audit	audit	NOUN
fbem-9297	104	38	resources	resource	NOUN
fbem-9297	104	39	among	among	ADP
fbem-9297	104	40	all	all	DET
fbem-9297	104	41	staff	staff	NOUN
fbem-9297	104	42	members	member	NOUN
fbem-9297	104	43	through	through	ADP
fbem-9297	104	44	the	the	DET
fbem-9297	104	45	use	use	NOUN
fbem-9297	104	46	of	of	ADP
fbem-9297	104	47	intelligent	intelligent	ADJ
fbem-9297	104	48	audit	audit	NOUN
fbem-9297	104	49	systems	system	NOUN
fbem-9297	104	50	.	.	PUNCT
fbem-9297	105	1	in	in	ADP
fbem-9297	105	2	general	general	ADJ
fbem-9297	105	3	,	,	PUNCT
fbem-9297	105	4	grant	grant	PROPN
fbem-9297	105	5	thornton	thornton	PROPN
fbem-9297	105	6	keeps	keep	VERB
fbem-9297	105	7	up	up	ADP
fbem-9297	105	8	with	with	ADP
fbem-9297	105	9	the	the	DET
fbem-9297	105	10	development	development	NOUN
fbem-9297	105	11	of	of	ADP
fbem-9297	105	12	the	the	DET
fbem-9297	105	13	times	time	NOUN
fbem-9297	105	14	and	and	CCONJ
fbem-9297	105	15	actively	actively	ADV
fbem-9297	105	16	practices	practice	VERB
fbem-9297	105	17	digital	digital	ADJ
fbem-9297	105	18	transformation	transformation	NOUN
fbem-9297	105	19	,	,	PUNCT
fbem-9297	105	20	integrating	integrate	VERB
fbem-9297	105	21	audit	audit	NOUN
fbem-9297	105	22	work	work	NOUN
fbem-9297	105	23	with	with	ADP
fbem-9297	105	24	digital	digital	ADJ
fbem-9297	105	25	technology	technology	NOUN
fbem-9297	105	26	and	and	CCONJ
fbem-9297	105	27	effectively	effectively	ADV
fbem-9297	105	28	preventing	prevent	VERB
fbem-9297	105	29	fraud	fraud	NOUN
fbem-9297	105	30	in	in	ADP
fbem-9297	105	31	the	the	DET
fbem-9297	105	32	audit	audit	NOUN
fbem-9297	105	33	process	process	NOUN
fbem-9297	105	34	and	and	CCONJ
fbem-9297	105	35	reducing	reduce	VERB
fbem-9297	105	36	audit	audit	NOUN
fbem-9297	105	37	risks	risk	NOUN
fbem-9297	105	38	to	to	ADP
fbem-9297	105	39	a	a	DET
fbem-9297	105	40	large	large	ADJ
fbem-9297	105	41	extent	extent	NOUN
fbem-9297	105	42	through	through	ADP
fbem-9297	105	43	digital	digital	ADJ
fbem-9297	105	44	measures	measure	NOUN
fbem-9297	105	45	such	such	ADJ
fbem-9297	105	46	as	as	ADP
fbem-9297	105	47	big	big	ADJ
fbem-9297	105	48	data	datum	NOUN
fbem-9297	105	49	retrieval	retrieval	NOUN
fbem-9297	105	50	,	,	PUNCT
fbem-9297	105	51	annual	annual	ADJ
fbem-9297	105	52	report	report	NOUN
fbem-9297	105	53	analysis	analysis	NOUN
fbem-9297	105	54	,	,	PUNCT
fbem-9297	105	55	risk	risk	NOUN
fbem-9297	105	56	assessment	assessment	NOUN
fbem-9297	105	57	system	system	NOUN
fbem-9297	105	58	and	and	CCONJ
fbem-9297	105	59	electronic	electronic	ADJ
fbem-9297	105	60	external	external	ADJ
fbem-9297	105	61	confirmation	confirmation	NOUN
fbem-9297	105	62	center	center	NOUN
fbem-9297	105	63	.	.	PUNCT
fbem-9297	106	1	therefore	therefore	ADV
fbem-9297	106	2	,	,	PUNCT
fbem-9297	106	3	through	through	ADP
fbem-9297	106	4	digital	digital	ADJ
fbem-9297	106	5	technology	technology	NOUN
fbem-9297	106	6	,	,	PUNCT
fbem-9297	106	7	grant	grant	PROPN
fbem-9297	106	8	thornton	thornton	PROPN
fbem-9297	106	9	has	have	AUX
fbem-9297	106	10	also	also	ADV
fbem-9297	106	11	achieved	achieve	VERB
fbem-9297	106	12	the	the	DET
fbem-9297	106	13	improvement	improvement	NOUN
fbem-9297	106	14	of	of	ADP
fbem-9297	106	15	audit	audit	NOUN
fbem-9297	106	16	technology	technology	NOUN
fbem-9297	106	17	,	,	PUNCT
fbem-9297	106	18	communication	communication	NOUN
fbem-9297	106	19	and	and	CCONJ
fbem-9297	106	20	management	management	NOUN
fbem-9297	106	21	efficiency	efficiency	NOUN
fbem-9297	106	22	,	,	PUNCT
fbem-9297	106	23	and	and	CCONJ
fbem-9297	106	24	the	the	DET
fbem-9297	106	25	rational	rational	ADJ
fbem-9297	106	26	allocation	allocation	NOUN
fbem-9297	106	27	of	of	ADP
fbem-9297	106	28	audit	audit	NOUN
fbem-9297	106	29	273	273	NUM
fbem-9297	106	30	resources	resource	NOUN
fbem-9297	106	31	,	,	PUNCT
fbem-9297	106	32	enhancing	enhance	VERB
fbem-9297	106	33	its	its	PRON
fbem-9297	106	34	competitiveness	competitiveness	NOUN
fbem-9297	106	35	in	in	ADP
fbem-9297	106	36	the	the	DET
fbem-9297	106	37	audit	audit	NOUN
fbem-9297	106	38	industry	industry	NOUN
fbem-9297	106	39	and	and	CCONJ
fbem-9297	106	40	achieving	achieve	VERB
fbem-9297	106	41	good	good	ADJ
fbem-9297	106	42	development	development	NOUN
fbem-9297	106	43	.	.	PUNCT
fbem-9297	107	1	6	6	NUM
fbem-9297	107	2	.	.	NUM
fbem-9297	107	3	suggested	suggest	VERB
fbem-9297	107	4	measures	measure	NOUN
fbem-9297	107	5	for	for	ADP
fbem-9297	107	6	digital	digital	ADJ
fbem-9297	107	7	transformation	transformation	NOUN
fbem-9297	107	8	of	of	ADP
fbem-9297	107	9	accounting	accounting	NOUN
fbem-9297	107	10	firms	firm	NOUN
fbem-9297	107	11	6.1	6.1	NUM
fbem-9297	107	12	.	.	PUNCT
fbem-9297	108	1	sound	sound	VERB
fbem-9297	108	2	digital	digital	ADJ
fbem-9297	108	3	audit	audit	NOUN
fbem-9297	108	4	rules	rule	NOUN
fbem-9297	108	5	and	and	CCONJ
fbem-9297	108	6	regulations	regulation	NOUN
fbem-9297	108	7	and	and	CCONJ
fbem-9297	108	8	build	build	VERB
fbem-9297	108	9	a	a	DET
fbem-9297	108	10	perfect	perfect	ADJ
fbem-9297	108	11	supervision	supervision	NOUN
fbem-9297	108	12	system	system	NOUN
fbem-9297	108	13	based	base	VERB
fbem-9297	108	14	on	on	ADP
fbem-9297	108	15	the	the	DET
fbem-9297	108	16	current	current	ADJ
fbem-9297	108	17	unsound	unsound	ADJ
fbem-9297	108	18	development	development	NOUN
fbem-9297	108	19	of	of	ADP
fbem-9297	108	20	information	information	NOUN
fbem-9297	108	21	technology	technology	NOUN
fbem-9297	108	22	in	in	ADP
fbem-9297	108	23	china	china	PROPN
fbem-9297	108	24	and	and	CCONJ
fbem-9297	108	25	the	the	DET
fbem-9297	108	26	unsynchronized	unsynchronized	ADJ
fbem-9297	108	27	and	and	CCONJ
fbem-9297	108	28	insufficient	insufficient	ADJ
fbem-9297	108	29	development	development	NOUN
fbem-9297	108	30	of	of	ADP
fbem-9297	108	31	each	each	DET
fbem-9297	108	32	region	region	NOUN
fbem-9297	108	33	,	,	PUNCT
fbem-9297	108	34	the	the	DET
fbem-9297	108	35	degree	degree	NOUN
fbem-9297	108	36	of	of	ADP
fbem-9297	108	37	promoting	promote	VERB
fbem-9297	108	38	digital	digital	ADJ
fbem-9297	108	39	auditing	auditing	NOUN
fbem-9297	108	40	varies	vary	VERB
fbem-9297	108	41	greatly	greatly	ADV
fbem-9297	108	42	from	from	ADP
fbem-9297	108	43	region	region	NOUN
fbem-9297	108	44	to	to	ADP
fbem-9297	108	45	region	region	NOUN
fbem-9297	108	46	,	,	PUNCT
fbem-9297	108	47	but	but	CCONJ
fbem-9297	108	48	the	the	DET
fbem-9297	108	49	differences	difference	NOUN
fbem-9297	108	50	in	in	ADP
fbem-9297	108	51	the	the	DET
fbem-9297	108	52	reality	reality	NOUN
fbem-9297	108	53	of	of	ADP
fbem-9297	108	54	technology	technology	NOUN
fbem-9297	108	55	and	and	CCONJ
fbem-9297	108	56	the	the	DET
fbem-9297	108	57	real	real	ADJ
fbem-9297	108	58	needs	need	NOUN
fbem-9297	108	59	of	of	ADP
fbem-9297	108	60	large	large	ADJ
fbem-9297	108	61	and	and	CCONJ
fbem-9297	108	62	medium	medium	ADJ
fbem-9297	108	63	-	-	PUNCT
fbem-9297	108	64	sized	sized	ADJ
fbem-9297	108	65	enterprises	enterprise	NOUN
fbem-9297	108	66	can	can	AUX
fbem-9297	108	67	not	not	PART
fbem-9297	108	68	prevent	prevent	VERB
fbem-9297	108	69	the	the	DET
fbem-9297	108	70	digital	digital	ADJ
fbem-9297	108	71	transformation	transformation	NOUN
fbem-9297	108	72	of	of	ADP
fbem-9297	108	73	the	the	DET
fbem-9297	108	74	auditing	auditing	NOUN
fbem-9297	108	75	industry	industry	NOUN
fbem-9297	108	76	from	from	ADP
fbem-9297	108	77	being	be	AUX
fbem-9297	108	78	promoted	promote	VERB
fbem-9297	108	79	nationwide	nationwide	ADV
fbem-9297	108	80	.	.	PUNCT
fbem-9297	109	1	therefore	therefore	ADV
fbem-9297	109	2	,	,	PUNCT
fbem-9297	109	3	the	the	DET
fbem-9297	109	4	establishment	establishment	NOUN
fbem-9297	109	5	of	of	ADP
fbem-9297	109	6	a	a	DET
fbem-9297	109	7	complete	complete	ADJ
fbem-9297	109	8	and	and	CCONJ
fbem-9297	109	9	detailed	detailed	ADJ
fbem-9297	109	10	set	set	NOUN
fbem-9297	109	11	of	of	ADP
fbem-9297	109	12	digital	digital	ADJ
fbem-9297	109	13	audit	audit	NOUN
fbem-9297	109	14	regulations	regulation	NOUN
fbem-9297	109	15	is	be	AUX
fbem-9297	109	16	crucial	crucial	ADJ
fbem-9297	109	17	to	to	PART
fbem-9297	109	18	promote	promote	VERB
fbem-9297	109	19	the	the	DET
fbem-9297	109	20	digital	digital	ADJ
fbem-9297	109	21	transformation	transformation	NOUN
fbem-9297	109	22	of	of	ADP
fbem-9297	109	23	the	the	DET
fbem-9297	109	24	audit	audit	NOUN
fbem-9297	109	25	industry	industry	NOUN
fbem-9297	109	26	and	and	CCONJ
fbem-9297	109	27	ensure	ensure	VERB
fbem-9297	109	28	its	its	PRON
fbem-9297	109	29	long	long	ADJ
fbem-9297	109	30	-	-	PUNCT
fbem-9297	109	31	term	term	NOUN
fbem-9297	109	32	development	development	NOUN
fbem-9297	109	33	.	.	PUNCT
fbem-9297	110	1	whether	whether	SCONJ
fbem-9297	110	2	at	at	ADP
fbem-9297	110	3	the	the	DET
fbem-9297	110	4	national	national	ADJ
fbem-9297	110	5	level	level	NOUN
fbem-9297	110	6	,	,	PUNCT
fbem-9297	110	7	industry	industry	NOUN
fbem-9297	110	8	level	level	NOUN
fbem-9297	110	9	or	or	CCONJ
fbem-9297	110	10	at	at	ADP
fbem-9297	110	11	the	the	DET
fbem-9297	110	12	enterprise	enterprise	NOUN
fbem-9297	110	13	level	level	NOUN
fbem-9297	110	14	,	,	PUNCT
fbem-9297	110	15	it	it	PRON
fbem-9297	110	16	is	be	AUX
fbem-9297	110	17	reasonable	reasonable	ADJ
fbem-9297	110	18	to	to	PART
fbem-9297	110	19	explore	explore	VERB
fbem-9297	110	20	the	the	DET
fbem-9297	110	21	problems	problem	NOUN
fbem-9297	110	22	in	in	ADP
fbem-9297	110	23	the	the	DET
fbem-9297	110	24	process	process	NOUN
fbem-9297	110	25	of	of	ADP
fbem-9297	110	26	building	build	VERB
fbem-9297	110	27	digital	digital	ADJ
fbem-9297	110	28	auditing	auditing	NOUN
fbem-9297	110	29	in	in	ADP
fbem-9297	110	30	your	your	PRON
fbem-9297	110	31	own	own	ADJ
fbem-9297	110	32	enterprise	enterprise	NOUN
fbem-9297	110	33	or	or	CCONJ
fbem-9297	110	34	to	to	PART
fbem-9297	110	35	absorb	absorb	VERB
fbem-9297	110	36	the	the	DET
fbem-9297	110	37	successful	successful	ADJ
fbem-9297	110	38	experience	experience	NOUN
fbem-9297	110	39	of	of	ADP
fbem-9297	110	40	other	other	ADJ
fbem-9297	110	41	countries	country	NOUN
fbem-9297	110	42	.	.	PUNCT
fbem-9297	111	1	at	at	ADP
fbem-9297	111	2	the	the	DET
fbem-9297	111	3	same	same	ADJ
fbem-9297	111	4	time	time	NOUN
fbem-9297	111	5	,	,	PUNCT
fbem-9297	111	6	the	the	DET
fbem-9297	111	7	development	development	NOUN
fbem-9297	111	8	of	of	ADP
fbem-9297	111	9	the	the	DET
fbem-9297	111	10	audit	audit	NOUN
fbem-9297	111	11	industry	industry	NOUN
fbem-9297	111	12	also	also	ADV
fbem-9297	111	13	needs	need	VERB
fbem-9297	111	14	the	the	DET
fbem-9297	111	15	assistance	assistance	NOUN
fbem-9297	111	16	of	of	ADP
fbem-9297	111	17	a	a	DET
fbem-9297	111	18	complete	complete	ADJ
fbem-9297	111	19	supervision	supervision	NOUN
fbem-9297	111	20	system	system	NOUN
fbem-9297	111	21	,	,	PUNCT
fbem-9297	111	22	accounting	accounting	NOUN
fbem-9297	111	23	firms	firm	NOUN
fbem-9297	111	24	need	need	VERB
fbem-9297	111	25	to	to	PART
fbem-9297	111	26	build	build	VERB
fbem-9297	111	27	a	a	DET
fbem-9297	111	28	special	special	ADJ
fbem-9297	111	29	supervision	supervision	NOUN
fbem-9297	111	30	team	team	NOUN
fbem-9297	111	31	to	to	PART
fbem-9297	111	32	supervise	supervise	VERB
fbem-9297	111	33	the	the	DET
fbem-9297	111	34	workflow	workflow	NOUN
fbem-9297	111	35	and	and	CCONJ
fbem-9297	111	36	staff	staff	NOUN
fbem-9297	111	37	engaged	engage	VERB
fbem-9297	111	38	in	in	ADP
fbem-9297	111	39	digital	digital	ADJ
fbem-9297	111	40	auditing	auditing	NOUN
fbem-9297	111	41	in	in	ADP
fbem-9297	111	42	all	all	DET
fbem-9297	111	43	aspects	aspect	NOUN
fbem-9297	111	44	,	,	PUNCT
fbem-9297	111	45	to	to	PART
fbem-9297	111	46	ensure	ensure	VERB
fbem-9297	111	47	that	that	SCONJ
fbem-9297	111	48	there	there	PRON
fbem-9297	111	49	is	be	VERB
fbem-9297	111	50	no	no	DET
fbem-9297	111	51	data	data	NOUN
fbem-9297	111	52	inflow	inflow	NOUN
fbem-9297	111	53	or	or	CCONJ
fbem-9297	111	54	data	datum	NOUN
fbem-9297	111	55	tampering	tampering	NOUN
fbem-9297	111	56	,	,	PUNCT
fbem-9297	111	57	deletion	deletion	NOUN
fbem-9297	111	58	,	,	PUNCT
fbem-9297	111	59	and	and	CCONJ
fbem-9297	111	60	reduce	reduce	VERB
fbem-9297	111	61	the	the	DET
fbem-9297	111	62	impact	impact	NOUN
fbem-9297	111	63	of	of	ADP
fbem-9297	111	64	network	network	NOUN
fbem-9297	111	65	security	security	NOUN
fbem-9297	111	66	vulnerabilities	vulnerability	NOUN
fbem-9297	111	67	on	on	ADP
fbem-9297	111	68	digital	digital	ADJ
fbem-9297	111	69	auditing	auditing	NOUN
fbem-9297	111	70	.	.	PUNCT
fbem-9297	112	1	6.2	6.2	NUM
fbem-9297	112	2	.	.	PUNCT
fbem-9297	113	1	accounting	accounting	NOUN
fbem-9297	113	2	firms	firm	NOUN
fbem-9297	113	3	"	"	PUNCT
fbem-9297	113	4	change	change	VERB
fbem-9297	113	5	to	to	PART
fbem-9297	113	6	change	change	VERB
fbem-9297	113	7	"	"	PUNCT
fbem-9297	113	8	from	from	ADP
fbem-9297	113	9	the	the	DET
fbem-9297	113	10	first	first	ADJ
fbem-9297	113	11	industrial	industrial	ADJ
fbem-9297	113	12	revolution	revolution	NOUN
fbem-9297	113	13	to	to	ADP
fbem-9297	113	14	the	the	DET
fbem-9297	113	15	present	present	NOUN
fbem-9297	113	16	,	,	PUNCT
fbem-9297	113	17	any	any	DET
fbem-9297	113	18	change	change	NOUN
fbem-9297	113	19	in	in	ADP
fbem-9297	113	20	the	the	DET
fbem-9297	113	21	industry	industry	NOUN
fbem-9297	113	22	will	will	AUX
fbem-9297	113	23	go	go	VERB
fbem-9297	113	24	through	through	ADP
fbem-9297	113	25	a	a	DET
fbem-9297	113	26	painful	painful	ADJ
fbem-9297	113	27	period	period	NOUN
fbem-9297	113	28	,	,	PUNCT
fbem-9297	113	29	and	and	CCONJ
fbem-9297	113	30	the	the	DET
fbem-9297	113	31	same	same	ADJ
fbem-9297	113	32	applies	apply	VERB
fbem-9297	113	33	to	to	ADP
fbem-9297	113	34	the	the	DET
fbem-9297	113	35	digital	digital	ADJ
fbem-9297	113	36	transformation	transformation	NOUN
fbem-9297	113	37	of	of	ADP
fbem-9297	113	38	the	the	DET
fbem-9297	113	39	auditing	auditing	NOUN
fbem-9297	113	40	industry	industry	NOUN
fbem-9297	113	41	,	,	PUNCT
fbem-9297	113	42	the	the	DET
fbem-9297	113	43	initial	initial	ADJ
fbem-9297	113	44	exploration	exploration	NOUN
fbem-9297	113	45	process	process	NOUN
fbem-9297	113	46	is	be	AUX
fbem-9297	113	47	certainly	certainly	ADV
fbem-9297	113	48	painful	painful	ADJ
fbem-9297	113	49	and	and	CCONJ
fbem-9297	113	50	blind	blind	ADJ
fbem-9297	113	51	,	,	PUNCT
fbem-9297	113	52	but	but	CCONJ
fbem-9297	113	53	the	the	DET
fbem-9297	113	54	digital	digital	ADJ
fbem-9297	113	55	transformation	transformation	NOUN
fbem-9297	113	56	is	be	AUX
fbem-9297	113	57	the	the	DET
fbem-9297	113	58	general	general	ADJ
fbem-9297	113	59	trend	trend	NOUN
fbem-9297	113	60	,	,	PUNCT
fbem-9297	113	61	accounting	accounting	NOUN
fbem-9297	113	62	firms	firm	NOUN
fbem-9297	113	63	should	should	AUX
fbem-9297	113	64	actively	actively	ADV
fbem-9297	113	65	take	take	VERB
fbem-9297	113	66	measures	measure	NOUN
fbem-9297	113	67	to	to	ADP
fbem-9297	113	68	digital	digital	ADJ
fbem-9297	113	69	transformation	transformation	NOUN
fbem-9297	113	70	.	.	PUNCT
fbem-9297	114	1	first	first	ADV
fbem-9297	114	2	of	of	ADP
fbem-9297	114	3	all	all	PRON
fbem-9297	114	4	,	,	PUNCT
fbem-9297	114	5	accounting	accounting	NOUN
fbem-9297	114	6	firms	firm	NOUN
fbem-9297	114	7	can	can	AUX
fbem-9297	114	8	start	start	VERB
fbem-9297	114	9	the	the	DET
fbem-9297	114	10	digital	digital	ADJ
fbem-9297	114	11	transformation	transformation	NOUN
fbem-9297	114	12	plan	plan	NOUN
fbem-9297	114	13	in	in	ADP
fbem-9297	114	14	stages	stage	NOUN
fbem-9297	114	15	,	,	PUNCT
fbem-9297	114	16	first	first	ADV
fbem-9297	114	17	reform	reform	VERB
fbem-9297	114	18	basic	basic	ADJ
fbem-9297	114	19	audit	audit	NOUN
fbem-9297	114	20	procedures	procedure	NOUN
fbem-9297	114	21	such	such	ADJ
fbem-9297	114	22	as	as	ADP
fbem-9297	114	23	collecting	collect	VERB
fbem-9297	114	24	audit	audit	NOUN
fbem-9297	114	25	evidence	evidence	NOUN
fbem-9297	114	26	and	and	CCONJ
fbem-9297	114	27	organizing	organize	VERB
fbem-9297	114	28	audit	audit	NOUN
fbem-9297	114	29	data	datum	NOUN
fbem-9297	114	30	,	,	PUNCT
fbem-9297	114	31	the	the	DET
fbem-9297	114	32	initial	initial	ADJ
fbem-9297	114	33	liberation	liberation	NOUN
fbem-9297	114	34	of	of	ADP
fbem-9297	114	35	the	the	DET
fbem-9297	114	36	auditors	auditor	NOUN
fbem-9297	114	37	,	,	PUNCT
fbem-9297	114	38	the	the	DET
fbem-9297	114	39	initial	initial	ADJ
fbem-9297	114	40	transformation	transformation	NOUN
fbem-9297	114	41	of	of	ADP
fbem-9297	114	42	the	the	DET
fbem-9297	114	43	audit	audit	NOUN
fbem-9297	114	44	work	work	NOUN
fbem-9297	114	45	,	,	PUNCT
fbem-9297	114	46	the	the	DET
fbem-9297	114	47	resulting	result	VERB
fbem-9297	114	48	small	small	ADJ
fbem-9297	114	49	changes	change	NOUN
fbem-9297	114	50	to	to	PART
fbem-9297	114	51	improve	improve	VERB
fbem-9297	114	52	the	the	DET
fbem-9297	114	53	audit	audit	NOUN
fbem-9297	114	54	efficiency	efficiency	NOUN
fbem-9297	114	55	of	of	ADP
fbem-9297	114	56	accounting	accounting	NOUN
fbem-9297	114	57	firms	firm	NOUN
fbem-9297	114	58	,	,	PUNCT
fbem-9297	114	59	less	less	ADJ
fbem-9297	114	60	audit	audit	NOUN
fbem-9297	114	61	costs	cost	NOUN
fbem-9297	114	62	;	;	PUNCT
fbem-9297	114	63	second	second	X
fbem-9297	114	64	,	,	PUNCT
fbem-9297	114	65	the	the	DET
fbem-9297	114	66	initial	initial	ADJ
fbem-9297	114	67	digital	digital	ADJ
fbem-9297	114	68	transformation	transformation	NOUN
fbem-9297	114	69	on	on	ADP
fbem-9297	114	70	the	the	DET
fbem-9297	114	71	basis	basis	NOUN
fbem-9297	114	72	of	of	ADP
fbem-9297	114	73	the	the	DET
fbem-9297	114	74	success	success	NOUN
fbem-9297	114	75	of	of	ADP
fbem-9297	114	76	the	the	DET
fbem-9297	114	77	use	use	NOUN
fbem-9297	114	78	of	of	ADP
fbem-9297	114	79	savings	saving	NOUN
fbem-9297	114	80	in	in	ADP
fbem-9297	114	81	human	human	ADJ
fbem-9297	114	82	and	and	CCONJ
fbem-9297	114	83	material	material	ADJ
fbem-9297	114	84	resources	resource	NOUN
fbem-9297	114	85	for	for	ADP
fbem-9297	114	86	further	further	ADJ
fbem-9297	114	87	digital	digital	ADJ
fbem-9297	114	88	transformation	transformation	NOUN
fbem-9297	114	89	,	,	PUNCT
fbem-9297	114	90	including	include	VERB
fbem-9297	114	91	cooperation	cooperation	NOUN
fbem-9297	114	92	with	with	ADP
fbem-9297	114	93	big	big	ADJ
fbem-9297	114	94	data	datum	NOUN
fbem-9297	114	95	platforms	platform	NOUN
fbem-9297	114	96	,	,	PUNCT
fbem-9297	114	97	purchase	purchase	NOUN
fbem-9297	114	98	or	or	CCONJ
fbem-9297	114	99	exchange	exchange	NOUN
fbem-9297	114	100	audit	audit	NOUN
fbem-9297	114	101	data	datum	NOUN
fbem-9297	114	102	with	with	ADP
fbem-9297	114	103	other	other	ADJ
fbem-9297	114	104	accounting	accounting	NOUN
fbem-9297	114	105	firms	firm	NOUN
fbem-9297	114	106	to	to	PART
fbem-9297	114	107	achieve	achieve	VERB
fbem-9297	114	108	the	the	DET
fbem-9297	114	109	initial	initial	ADJ
fbem-9297	114	110	digitalization	digitalization	NOUN
fbem-9297	114	111	of	of	ADP
fbem-9297	114	112	the	the	DET
fbem-9297	114	113	audit	audit	NOUN
fbem-9297	114	114	process	process	NOUN
fbem-9297	114	115	,	,	PUNCT
fbem-9297	114	116	freeing	free	VERB
fbem-9297	114	117	up	up	ADP
fbem-9297	114	118	the	the	DET
fbem-9297	114	119	auditors	auditor	NOUN
fbem-9297	114	120	have	have	VERB
fbem-9297	114	121	extra	extra	ADJ
fbem-9297	114	122	time	time	NOUN
fbem-9297	114	123	,	,	PUNCT
fbem-9297	114	124	which	which	PRON
fbem-9297	114	125	can	can	AUX
fbem-9297	114	126	be	be	AUX
fbem-9297	114	127	used	use	VERB
fbem-9297	114	128	to	to	PART
fbem-9297	114	129	re	re	VERB
fbem-9297	114	130	-	-	VERB
fbem-9297	114	131	training	training	NOUN
fbem-9297	114	132	,	,	PUNCT
fbem-9297	114	133	so	so	SCONJ
fbem-9297	114	134	that	that	SCONJ
fbem-9297	114	135	the	the	DET
fbem-9297	114	136	auditors	auditor	NOUN
fbem-9297	114	137	have	have	VERB
fbem-9297	114	138	the	the	DET
fbem-9297	114	139	ability	ability	NOUN
fbem-9297	114	140	to	to	PART
fbem-9297	114	141	use	use	VERB
fbem-9297	114	142	big	big	ADJ
fbem-9297	114	143	data	datum	NOUN
fbem-9297	114	144	analysis	analysis	NOUN
fbem-9297	114	145	tools	tool	NOUN
fbem-9297	114	146	;	;	PUNCT
fbem-9297	114	147	finally	finally	ADV
fbem-9297	114	148	,	,	PUNCT
fbem-9297	114	149	on	on	ADP
fbem-9297	114	150	the	the	DET
fbem-9297	114	151	premise	premise	NOUN
fbem-9297	114	152	that	that	SCONJ
fbem-9297	114	153	digital	digital	ADJ
fbem-9297	114	154	transformation	transformation	NOUN
fbem-9297	114	155	brings	bring	VERB
fbem-9297	114	156	partial	partial	ADJ
fbem-9297	114	157	benefits	benefit	NOUN
fbem-9297	114	158	to	to	ADP
fbem-9297	114	159	the	the	DET
fbem-9297	114	160	enterprise	enterprise	NOUN
fbem-9297	114	161	,	,	PUNCT
fbem-9297	114	162	in	in	ADP
fbem-9297	114	163	-	-	PUNCT
fbem-9297	114	164	depth	depth	NOUN
fbem-9297	114	165	reform	reform	NOUN
fbem-9297	114	166	is	be	AUX
fbem-9297	114	167	carried	carry	VERB
fbem-9297	114	168	out	out	ADP
fbem-9297	114	169	,	,	PUNCT
fbem-9297	114	170	including	include	VERB
fbem-9297	114	171	the	the	DET
fbem-9297	114	172	purchase	purchase	NOUN
fbem-9297	114	173	of	of	ADP
fbem-9297	114	174	equipment	equipment	NOUN
fbem-9297	114	175	and	and	CCONJ
fbem-9297	114	176	facilities	facility	NOUN
fbem-9297	114	177	needed	need	VERB
fbem-9297	114	178	for	for	ADP
fbem-9297	114	179	digital	digital	ADJ
fbem-9297	114	180	auditing	auditing	NOUN
fbem-9297	114	181	and	and	CCONJ
fbem-9297	114	182	the	the	DET
fbem-9297	114	183	construction	construction	NOUN
fbem-9297	114	184	of	of	ADP
fbem-9297	114	185	a	a	DET
fbem-9297	114	186	big	big	ADJ
fbem-9297	114	187	data	datum	NOUN
fbem-9297	114	188	analysis	analysis	NOUN
fbem-9297	114	189	cloud	cloud	NOUN
fbem-9297	114	190	platform	platform	NOUN
fbem-9297	114	191	,	,	PUNCT
fbem-9297	114	192	which	which	PRON
fbem-9297	114	193	is	be	AUX
fbem-9297	114	194	the	the	DET
fbem-9297	114	195	most	most	ADV
fbem-9297	114	196	critical	critical	ADJ
fbem-9297	114	197	step	step	NOUN
fbem-9297	114	198	for	for	ADP
fbem-9297	114	199	accounting	accounting	NOUN
fbem-9297	114	200	firms	firm	NOUN
fbem-9297	114	201	to	to	PART
fbem-9297	114	202	fully	fully	ADV
fbem-9297	114	203	enter	enter	VERB
fbem-9297	114	204	into	into	ADP
fbem-9297	114	205	digital	digital	ADJ
fbem-9297	114	206	auditing	auditing	NOUN
fbem-9297	114	207	,	,	PUNCT
fbem-9297	114	208	and	and	CCONJ
fbem-9297	114	209	having	have	VERB
fbem-9297	114	210	their	their	PRON
fbem-9297	114	211	own	own	ADJ
fbem-9297	114	212	big	big	ADJ
fbem-9297	114	213	data	datum	NOUN
fbem-9297	114	214	analysis	analysis	NOUN
fbem-9297	114	215	platform	platform	NOUN
fbem-9297	114	216	or	or	CCONJ
fbem-9297	114	217	cooperating	cooperate	VERB
fbem-9297	114	218	with	with	ADP
fbem-9297	114	219	other	other	ADJ
fbem-9297	114	220	accounting	accounting	NOUN
fbem-9297	114	221	firms	firm	NOUN
fbem-9297	114	222	to	to	PART
fbem-9297	114	223	build	build	VERB
fbem-9297	114	224	a	a	DET
fbem-9297	114	225	fully	fully	ADV
fbem-9297	114	226	integrated	integrate	VERB
fbem-9297	114	227	big	big	ADJ
fbem-9297	114	228	data	datum	NOUN
fbem-9297	114	229	analysis	analysis	NOUN
fbem-9297	114	230	platform	platform	NOUN
fbem-9297	114	231	marks	mark	VERB
fbem-9297	114	232	the	the	DET
fbem-9297	114	233	final	final	ADJ
fbem-9297	114	234	completion	completion	NOUN
fbem-9297	114	235	of	of	ADP
fbem-9297	114	236	digital	digital	ADJ
fbem-9297	114	237	transformation	transformation	NOUN
fbem-9297	114	238	.	.	PUNCT
fbem-9297	115	1	6.3	6.3	NUM
fbem-9297	115	2	.	.	PUNCT
fbem-9297	116	1	building	build	VERB
fbem-9297	116	2	a	a	DET
fbem-9297	116	3	cloud	cloud	ADJ
fbem-9297	116	4	platform	platform	NOUN
fbem-9297	116	5	for	for	ADP
fbem-9297	116	6	small	small	ADJ
fbem-9297	116	7	and	and	CCONJ
fbem-9297	116	8	medium	medium	ADJ
fbem-9297	116	9	-	-	PUNCT
fbem-9297	116	10	sized	sized	ADJ
fbem-9297	116	11	accounting	accounting	NOUN
fbem-9297	116	12	firms	firm	NOUN
fbem-9297	116	13	the	the	DET
fbem-9297	116	14	construction	construction	NOUN
fbem-9297	116	15	of	of	ADP
fbem-9297	116	16	a	a	DET
fbem-9297	116	17	cloud	cloud	NOUN
fbem-9297	116	18	platform	platform	NOUN
fbem-9297	116	19	can	can	AUX
fbem-9297	116	20	simultaneously	simultaneously	ADV
fbem-9297	116	21	connect	connect	VERB
fbem-9297	116	22	several	several	ADJ
fbem-9297	116	23	small	small	ADJ
fbem-9297	116	24	and	and	CCONJ
fbem-9297	116	25	medium	medium	ADJ
fbem-9297	116	26	-	-	PUNCT
fbem-9297	116	27	sized	sized	ADJ
fbem-9297	116	28	accounting	accounting	NOUN
fbem-9297	116	29	firms	firm	NOUN
fbem-9297	116	30	with	with	ADP
fbem-9297	116	31	different	different	ADJ
fbem-9297	116	32	needs	need	NOUN
fbem-9297	116	33	and	and	CCONJ
fbem-9297	116	34	interdependencies	interdependency	NOUN
fbem-9297	116	35	,	,	PUNCT
fbem-9297	116	36	and	and	CCONJ
fbem-9297	116	37	provide	provide	VERB
fbem-9297	116	38	a	a	DET
fbem-9297	116	39	platform	platform	NOUN
fbem-9297	116	40	for	for	ADP
fbem-9297	116	41	mutual	mutual	ADJ
fbem-9297	116	42	communication	communication	NOUN
fbem-9297	116	43	between	between	ADP
fbem-9297	116	44	the	the	DET
fbem-9297	116	45	subjects	subject	NOUN
fbem-9297	116	46	and	and	CCONJ
fbem-9297	116	47	objects	object	NOUN
fbem-9297	116	48	of	of	ADP
fbem-9297	116	49	services	service	NOUN
fbem-9297	116	50	,	,	PUNCT
fbem-9297	116	51	so	so	SCONJ
fbem-9297	116	52	as	as	SCONJ
fbem-9297	116	53	to	to	PART
fbem-9297	116	54	promote	promote	VERB
fbem-9297	116	55	interaction	interaction	NOUN
fbem-9297	116	56	and	and	CCONJ
fbem-9297	116	57	matching	matching	NOUN
fbem-9297	116	58	between	between	ADP
fbem-9297	116	59	different	different	ADJ
fbem-9297	116	60	groups	group	NOUN
fbem-9297	116	61	and	and	CCONJ
fbem-9297	116	62	meet	meet	VERB
fbem-9297	116	63	their	their	PRON
fbem-9297	116	64	different	different	ADJ
fbem-9297	116	65	needs	need	NOUN
fbem-9297	116	66	;	;	PUNCT
fbem-9297	116	67	based	base	VERB
fbem-9297	116	68	on	on	ADP
fbem-9297	116	69	the	the	DET
fbem-9297	116	70	interactive	interactive	ADJ
fbem-9297	116	71	properties	property	NOUN
fbem-9297	116	72	of	of	ADP
fbem-9297	116	73	the	the	DET
fbem-9297	116	74	cloud	cloud	NOUN
fbem-9297	116	75	platform	platform	NOUN
fbem-9297	116	76	,	,	PUNCT
fbem-9297	116	77	different	different	ADJ
fbem-9297	116	78	groups	group	NOUN
fbem-9297	116	79	can	can	AUX
fbem-9297	116	80	fully	fully	ADV
fbem-9297	116	81	express	express	VERB
fbem-9297	116	82	their	their	PRON
fbem-9297	116	83	needs	need	NOUN
fbem-9297	116	84	and	and	CCONJ
fbem-9297	116	85	rely	rely	VERB
fbem-9297	116	86	on	on	ADP
fbem-9297	116	87	the	the	DET
fbem-9297	116	88	data	data	NOUN
fbem-9297	116	89	collection	collection	NOUN
fbem-9297	116	90	and	and	CCONJ
fbem-9297	116	91	analysis	analysis	NOUN
fbem-9297	116	92	functions	function	NOUN
fbem-9297	116	93	of	of	ADP
fbem-9297	116	94	the	the	DET
fbem-9297	116	95	platform	platform	NOUN
fbem-9297	116	96	to	to	ADP
fbem-9297	116	97	based	base	VERB
fbem-9297	116	98	on	on	ADP
fbem-9297	116	99	the	the	DET
fbem-9297	116	100	economic	economic	ADJ
fbem-9297	116	101	advantages	advantage	NOUN
fbem-9297	116	102	brought	bring	VERB
fbem-9297	116	103	by	by	ADP
fbem-9297	116	104	the	the	DET
fbem-9297	116	105	cloud	cloud	NOUN
fbem-9297	116	106	platform	platform	NOUN
fbem-9297	116	107	,	,	PUNCT
fbem-9297	116	108	it	it	PRON
fbem-9297	116	109	is	be	AUX
fbem-9297	116	110	important	important	ADJ
fbem-9297	116	111	to	to	PART
fbem-9297	116	112	combine	combine	VERB
fbem-9297	116	113	the	the	DET
fbem-9297	116	114	cloud	cloud	NOUN
fbem-9297	116	115	platform	platform	NOUN
fbem-9297	116	116	in	in	ADP
fbem-9297	116	117	the	the	DET
fbem-9297	116	118	supply	supply	NOUN
fbem-9297	116	119	and	and	CCONJ
fbem-9297	116	120	demand	demand	NOUN
fbem-9297	116	121	of	of	ADP
fbem-9297	116	122	accounting	accounting	NOUN
fbem-9297	116	123	firms	firm	NOUN
fbem-9297	116	124	and	and	CCONJ
fbem-9297	116	125	enterprises	enterprise	NOUN
fbem-9297	116	126	.	.	PUNCT
fbem-9297	117	1	first	first	ADV
fbem-9297	117	2	of	of	ADP
fbem-9297	117	3	all	all	PRON
fbem-9297	117	4	,	,	PUNCT
fbem-9297	117	5	the	the	DET
fbem-9297	117	6	introduction	introduction	NOUN
fbem-9297	117	7	of	of	ADP
fbem-9297	117	8	the	the	DET
fbem-9297	117	9	existing	exist	VERB
fbem-9297	117	10	domestic	domestic	ADJ
fbem-9297	117	11	market	market	NOUN
fbem-9297	117	12	data	datum	NOUN
fbem-9297	117	13	of	of	ADP
fbem-9297	117	14	client	client	NOUN
fbem-9297	117	15	resources	resource	NOUN
fbem-9297	117	16	into	into	ADP
fbem-9297	117	17	the	the	DET
fbem-9297	117	18	cloud	cloud	NOUN
fbem-9297	117	19	platform	platform	NOUN
fbem-9297	117	20	can	can	AUX
fbem-9297	117	21	to	to	ADP
fbem-9297	117	22	a	a	DET
fbem-9297	117	23	certain	certain	ADJ
fbem-9297	117	24	extent	extent	NOUN
fbem-9297	117	25	eliminate	eliminate	VERB
fbem-9297	117	26	the	the	DET
fbem-9297	117	27	time	time	NOUN
fbem-9297	117	28	and	and	CCONJ
fbem-9297	117	29	geographical	geographical	ADJ
fbem-9297	117	30	restrictions	restriction	NOUN
fbem-9297	117	31	of	of	ADP
fbem-9297	117	32	small	small	ADJ
fbem-9297	117	33	and	and	CCONJ
fbem-9297	117	34	medium	medium	ADJ
fbem-9297	117	35	-	-	PUNCT
fbem-9297	117	36	sized	sized	ADJ
fbem-9297	117	37	accounting	accounting	NOUN
fbem-9297	117	38	firms	firm	NOUN
fbem-9297	117	39	in	in	ADP
fbem-9297	117	40	business	business	NOUN
fbem-9297	117	41	competition	competition	NOUN
fbem-9297	117	42	;	;	PUNCT
fbem-9297	117	43	secondly	secondly	ADV
fbem-9297	117	44	,	,	PUNCT
fbem-9297	117	45	the	the	DET
fbem-9297	117	46	cloud	cloud	NOUN
fbem-9297	117	47	platform	platform	NOUN
fbem-9297	117	48	can	can	AUX
fbem-9297	117	49	collect	collect	VERB
fbem-9297	117	50	,	,	PUNCT
fbem-9297	117	51	store	store	NOUN
fbem-9297	117	52	,	,	PUNCT
fbem-9297	117	53	process	process	NOUN
fbem-9297	117	54	and	and	CCONJ
fbem-9297	117	55	analyze	analyze	VERB
fbem-9297	117	56	the	the	DET
fbem-9297	117	57	market	market	NOUN
fbem-9297	117	58	information	information	NOUN
fbem-9297	117	59	with	with	ADP
fbem-9297	117	60	the	the	DET
fbem-9297	117	61	help	help	NOUN
fbem-9297	117	62	of	of	ADP
fbem-9297	117	63	big	big	ADJ
fbem-9297	117	64	data	datum	NOUN
fbem-9297	117	65	technology	technology	NOUN
fbem-9297	117	66	;	;	PUNCT
fbem-9297	117	67	and	and	CCONJ
fbem-9297	117	68	share	share	VERB
fbem-9297	117	69	these	these	DET
fbem-9297	117	70	data	datum	NOUN
fbem-9297	117	71	to	to	ADP
fbem-9297	117	72	other	other	ADJ
fbem-9297	117	73	service	service	NOUN
fbem-9297	117	74	subjects	subject	NOUN
fbem-9297	117	75	,	,	PUNCT
fbem-9297	117	76	which	which	PRON
fbem-9297	117	77	can	can	AUX
fbem-9297	117	78	reduce	reduce	VERB
fbem-9297	117	79	the	the	DET
fbem-9297	117	80	information	information	NOUN
fbem-9297	117	81	asymmetry	asymmetry	NOUN
fbem-9297	117	82	of	of	ADP
fbem-9297	117	83	services	service	NOUN
fbem-9297	117	84	;	;	PUNCT
fbem-9297	117	85	this	this	PRON
fbem-9297	117	86	can	can	AUX
fbem-9297	117	87	,	,	PUNCT
fbem-9297	117	88	to	to	ADP
fbem-9297	117	89	a	a	DET
fbem-9297	117	90	certain	certain	ADJ
fbem-9297	117	91	extent	extent	NOUN
fbem-9297	117	92	,	,	PUNCT
fbem-9297	117	93	enhance	enhance	VERB
fbem-9297	117	94	the	the	DET
fbem-9297	117	95	transparency	transparency	NOUN
fbem-9297	117	96	of	of	ADP
fbem-9297	117	97	practice	practice	NOUN
fbem-9297	117	98	information	information	NOUN
fbem-9297	117	99	as	as	ADV
fbem-9297	117	100	well	well	ADV
fbem-9297	117	101	as	as	ADP
fbem-9297	117	102	fee	fee	NOUN
fbem-9297	117	103	information	information	NOUN
fbem-9297	117	104	of	of	ADP
fbem-9297	117	105	accounting	accounting	NOUN
fbem-9297	117	106	firms	firm	NOUN
fbem-9297	117	107	,	,	PUNCT
fbem-9297	117	108	optimize	optimize	VERB
fbem-9297	117	109	the	the	DET
fbem-9297	117	110	market	market	NOUN
fbem-9297	117	111	competition	competition	NOUN
fbem-9297	117	112	model	model	NOUN
fbem-9297	117	113	,	,	PUNCT
fbem-9297	117	114	and	and	CCONJ
fbem-9297	117	115	avoid	avoid	VERB
fbem-9297	117	116	vicious	vicious	ADJ
fbem-9297	117	117	competition	competition	NOUN
fbem-9297	117	118	among	among	ADP
fbem-9297	117	119	firms	firm	NOUN
fbem-9297	117	120	to	to	PART
fbem-9297	117	121	undercut	undercut	VERB
fbem-9297	117	122	prices	price	NOUN
fbem-9297	117	123	and	and	CCONJ
fbem-9297	117	124	thus	thus	ADV
fbem-9297	117	125	increase	increase	VERB
fbem-9297	117	126	audit	audit	NOUN
fbem-9297	117	127	risks	risk	NOUN
fbem-9297	117	128	.	.	PUNCT
fbem-9297	118	1	finally	finally	ADV
fbem-9297	118	2	,	,	PUNCT
fbem-9297	118	3	the	the	DET
fbem-9297	118	4	combination	combination	NOUN
fbem-9297	118	5	of	of	ADP
fbem-9297	118	6	cloud	cloud	NOUN
fbem-9297	118	7	platform	platform	NOUN
fbem-9297	118	8	and	and	CCONJ
fbem-9297	118	9	big	big	ADJ
fbem-9297	118	10	data	datum	NOUN
fbem-9297	118	11	technology	technology	NOUN
fbem-9297	118	12	can	can	AUX
fbem-9297	118	13	digitize	digitize	VERB
fbem-9297	118	14	the	the	DET
fbem-9297	118	15	audit	audit	NOUN
fbem-9297	118	16	procedures	procedure	NOUN
fbem-9297	118	17	of	of	ADP
fbem-9297	118	18	accounting	accounting	NOUN
fbem-9297	118	19	firms	firm	NOUN
fbem-9297	118	20	,	,	PUNCT
fbem-9297	118	21	which	which	PRON
fbem-9297	118	22	can	can	AUX
fbem-9297	118	23	not	not	PART
fbem-9297	118	24	only	only	ADV
fbem-9297	118	25	improve	improve	VERB
fbem-9297	118	26	the	the	DET
fbem-9297	118	27	efficiency	efficiency	NOUN
fbem-9297	118	28	of	of	ADP
fbem-9297	118	29	audit	audit	NOUN
fbem-9297	118	30	activities	activity	NOUN
fbem-9297	118	31	,	,	PUNCT
fbem-9297	118	32	but	but	CCONJ
fbem-9297	118	33	also	also	ADV
fbem-9297	118	34	use	use	VERB
fbem-9297	118	35	the	the	DET
fbem-9297	118	36	cloud	cloud	NOUN
fbem-9297	118	37	platform	platform	NOUN
fbem-9297	118	38	to	to	PART
fbem-9297	118	39	conduct	conduct	VERB
fbem-9297	118	40	comprehensive	comprehensive	ADJ
fbem-9297	118	41	and	and	CCONJ
fbem-9297	118	42	integrated	integrated	ADJ
fbem-9297	118	43	analysis	analysis	NOUN
fbem-9297	118	44	of	of	ADP
fbem-9297	118	45	data	datum	NOUN
fbem-9297	118	46	,	,	PUNCT
fbem-9297	118	47	thus	thus	ADV
fbem-9297	118	48	reducing	reduce	VERB
fbem-9297	118	49	audit	audit	NOUN
fbem-9297	118	50	risks	risk	NOUN
fbem-9297	118	51	.	.	PUNCT
fbem-9297	119	1	6.4	6.4	NUM
fbem-9297	119	2	.	.	PUNCT
fbem-9297	120	1	develop	develop	VERB
fbem-9297	120	2	digital	digital	ADJ
fbem-9297	120	3	auditor	auditor	NOUN
fbem-9297	120	4	talent	talent	NOUN
fbem-9297	120	5	training	training	NOUN
fbem-9297	120	6	program	program	NOUN
fbem-9297	120	7	with	with	ADP
fbem-9297	120	8	the	the	DET
fbem-9297	120	9	rise	rise	NOUN
fbem-9297	120	10	of	of	ADP
fbem-9297	120	11	the	the	DET
fbem-9297	120	12	digital	digital	ADJ
fbem-9297	120	13	economy	economy	NOUN
fbem-9297	120	14	,	,	PUNCT
fbem-9297	120	15	more	more	ADJ
fbem-9297	120	16	and	and	CCONJ
fbem-9297	120	17	more	more	ADJ
fbem-9297	120	18	accounting	accounting	NOUN
fbem-9297	120	19	firms	firm	NOUN
fbem-9297	120	20	have	have	AUX
fbem-9297	120	21	increasing	increase	VERB
fbem-9297	120	22	demand	demand	NOUN
fbem-9297	120	23	for	for	ADP
fbem-9297	120	24	digital	digital	ADJ
fbem-9297	120	25	talent	talent	NOUN
fbem-9297	120	26	;	;	PUNCT
fbem-9297	120	27	however	however	ADV
fbem-9297	120	28	,	,	PUNCT
fbem-9297	120	29	at	at	ADP
fbem-9297	120	30	present	present	ADJ
fbem-9297	120	31	,	,	PUNCT
fbem-9297	120	32	china	china	PROPN
fbem-9297	120	33	's	's	PART
fbem-9297	120	34	big	big	ADJ
fbem-9297	120	35	data	datum	NOUN
fbem-9297	120	36	talent	talent	NOUN
fbem-9297	120	37	is	be	AUX
fbem-9297	120	38	still	still	ADV
fbem-9297	120	39	in	in	ADP
fbem-9297	120	40	a	a	DET
fbem-9297	120	41	very	very	ADV
fbem-9297	120	42	scarce	scarce	ADJ
fbem-9297	120	43	stage	stage	NOUN
fbem-9297	120	44	,	,	PUNCT
fbem-9297	120	45	talent	talent	NOUN
fbem-9297	120	46	with	with	ADP
fbem-9297	120	47	both	both	CCONJ
fbem-9297	120	48	big	big	ADJ
fbem-9297	120	49	data	datum	NOUN
fbem-9297	120	50	skills	skill	NOUN
fbem-9297	120	51	and	and	CCONJ
fbem-9297	120	52	auditing	auditing	NOUN
fbem-9297	120	53	experience	experience	NOUN
fbem-9297	120	54	is	be	AUX
fbem-9297	120	55	even	even	ADV
fbem-9297	120	56	rarer	rarer	X
fbem-9297	120	57	therefore	therefore	ADV
fbem-9297	120	58	,	,	PUNCT
fbem-9297	120	59	the	the	DET
fbem-9297	120	60	audit	audit	NOUN
fbem-9297	120	61	industry	industry	NOUN
fbem-9297	120	62	wants	want	VERB
fbem-9297	120	63	to	to	PART
fbem-9297	120	64	better	well	ADV
fbem-9297	120	65	develop	develop	VERB
fbem-9297	120	66	digital	digital	ADJ
fbem-9297	120	67	audit	audit	NOUN
fbem-9297	120	68	must	must	AUX
fbem-9297	120	69	do	do	VERB
fbem-9297	120	70	a	a	DET
fbem-9297	120	71	good	good	ADJ
fbem-9297	120	72	job	job	NOUN
fbem-9297	120	73	of	of	ADP
fbem-9297	120	74	talent	talent	NOUN
fbem-9297	120	75	training	training	NOUN
fbem-9297	120	76	program	program	NOUN
fbem-9297	120	77	and	and	CCONJ
fbem-9297	120	78	establish	establish	VERB
fbem-9297	120	79	a	a	DET
fbem-9297	120	80	set	set	NOUN
fbem-9297	120	81	of	of	ADP
fbem-9297	120	82	cpa	cpa	NOUN
fbem-9297	120	83	assessment	assessment	NOUN
fbem-9297	120	84	system	system	NOUN
fbem-9297	120	85	to	to	PART
fbem-9297	120	86	adapt	adapt	VERB
fbem-9297	120	87	to	to	ADP
fbem-9297	120	88	the	the	DET
fbem-9297	120	89	era	era	NOUN
fbem-9297	120	90	of	of	ADP
fbem-9297	120	91	big	big	ADJ
fbem-9297	120	92	data	datum	NOUN
fbem-9297	120	93	,	,	PUNCT
fbem-9297	120	94	through	through	ADP
fbem-9297	120	95	cooperation	cooperation	NOUN
fbem-9297	120	96	with	with	ADP
fbem-9297	120	97	data	datum	NOUN
fbem-9297	120	98	exchanges	exchange	NOUN
fbem-9297	120	99	,	,	PUNCT
fbem-9297	120	100	re	re	NOUN
fbem-9297	120	101	-	-	NOUN
fbem-9297	120	102	education	education	NOUN
fbem-9297	120	103	of	of	ADP
fbem-9297	120	104	existing	exist	VERB
fbem-9297	120	105	cpas	cpa	NOUN
fbem-9297	120	106	to	to	PART
fbem-9297	120	107	jointly	jointly	ADV
fbem-9297	120	108	train	train	VERB
fbem-9297	120	109	new	new	ADJ
fbem-9297	120	110	talent	talent	NOUN
fbem-9297	120	111	to	to	PART
fbem-9297	120	112	promote	promote	VERB
fbem-9297	120	113	the	the	DET
fbem-9297	120	114	development	development	NOUN
fbem-9297	120	115	of	of	ADP
fbem-9297	120	116	the	the	DET
fbem-9297	120	117	industry	industry	NOUN
fbem-9297	120	118	.	.	PUNCT
fbem-9297	121	1	accounting	accounting	NOUN
fbem-9297	121	2	firms	firm	NOUN
fbem-9297	121	3	should	should	AUX
fbem-9297	121	4	focus	focus	VERB
fbem-9297	121	5	on	on	ADP
fbem-9297	121	6	cultivating	cultivate	VERB
fbem-9297	121	7	the	the	DET
fbem-9297	121	8	ideology	ideology	NOUN
fbem-9297	121	9	as	as	ADV
fbem-9297	121	10	well	well	ADV
fbem-9297	121	11	as	as	ADP
fbem-9297	121	12	the	the	DET
fbem-9297	121	13	mindset	mindset	NOUN
fbem-9297	121	14	of	of	ADP
fbem-9297	121	15	auditors	auditor	NOUN
fbem-9297	121	16	from	from	ADP
fbem-9297	121	17	the	the	DET
fbem-9297	121	18	present	present	ADJ
fbem-9297	121	19	moment	moment	NOUN
fbem-9297	121	20	.	.	PUNCT
fbem-9297	122	1	in	in	ADP
fbem-9297	122	2	the	the	DET
fbem-9297	122	3	process	process	NOUN
fbem-9297	122	4	of	of	ADP
fbem-9297	122	5	training	training	NOUN
fbem-9297	122	6	,	,	PUNCT
fbem-9297	122	7	they	they	PRON
fbem-9297	122	8	should	should	AUX
fbem-9297	122	9	do	do	VERB
fbem-9297	122	10	so	so	ADV
fbem-9297	122	11	on	on	ADP
fbem-9297	122	12	a	a	DET
fbem-9297	122	13	case	case	NOUN
fbem-9297	122	14	-	-	PUNCT
fbem-9297	122	15	by	by	ADP
fbem-9297	122	16	-	-	PUNCT
fbem-9297	122	17	case	case	NOUN
fbem-9297	122	18	basis	basis	NOUN
fbem-9297	122	19	,	,	PUNCT
fbem-9297	122	20	avoid	avoid	VERB
fbem-9297	122	21	wasting	waste	VERB
fbem-9297	122	22	educational	educational	ADJ
fbem-9297	122	23	resources	resource	NOUN
fbem-9297	122	24	and	and	CCONJ
fbem-9297	122	25	cultivating	cultivate	VERB
fbem-9297	122	26	homogeneous	homogeneous	ADJ
fbem-9297	122	27	talents	talent	NOUN
fbem-9297	122	28	,	,	PUNCT
fbem-9297	122	29	and	and	CCONJ
fbem-9297	122	30	truly	truly	ADV
fbem-9297	122	31	personalize	personalize	VERB
fbem-9297	122	32	the	the	DET
fbem-9297	122	33	cultivation	cultivation	NOUN
fbem-9297	122	34	of	of	ADP
fbem-9297	122	35	talents	talent	NOUN
fbem-9297	122	36	,	,	PUNCT
fbem-9297	122	37	so	so	SCONJ
fbem-9297	122	38	as	as	SCONJ
fbem-9297	122	39	to	to	PART
fbem-9297	122	40	cultivate	cultivate	VERB
fbem-9297	122	41	a	a	DET
fbem-9297	122	42	group	group	NOUN
fbem-9297	122	43	of	of	ADP
fbem-9297	122	44	outstanding	outstanding	ADJ
fbem-9297	122	45	big	big	ADJ
fbem-9297	122	46	data	datum	NOUN
fbem-9297	122	47	auditors	auditor	NOUN
fbem-9297	122	48	who	who	PRON
fbem-9297	122	49	can	can	AUX
fbem-9297	122	50	adapt	adapt	VERB
fbem-9297	122	51	to	to	ADP
fbem-9297	122	52	the	the	DET
fbem-9297	122	53	digital	digital	ADJ
fbem-9297	122	54	economy	economy	NOUN
fbem-9297	122	55	and	and	CCONJ
fbem-9297	122	56	lay	lie	VERB
fbem-9297	122	57	the	the	DET
fbem-9297	122	58	foundation	foundation	NOUN
fbem-9297	122	59	for	for	ADP
fbem-9297	122	60	promoting	promote	VERB
fbem-9297	122	61	the	the	DET
fbem-9297	122	62	development	development	NOUN
fbem-9297	122	63	of	of	ADP
fbem-9297	122	64	the	the	DET
fbem-9297	122	65	auditing	auditing	NOUN
fbem-9297	122	66	industry	industry	NOUN
fbem-9297	122	67	in	in	ADP
fbem-9297	122	68	the	the	DET
fbem-9297	122	69	21st	21st	ADJ
fbem-9297	122	70	century	century	NOUN
fbem-9297	122	71	.	.	PUNCT
fbem-9297	123	1	7	7	X
fbem-9297	123	2	.	.	X
fbem-9297	123	3	conclusion	conclusion	NOUN
fbem-9297	123	4	in	in	ADP
fbem-9297	123	5	this	this	DET
fbem-9297	123	6	paper	paper	NOUN
fbem-9297	123	7	,	,	PUNCT
fbem-9297	123	8	we	we	PRON
fbem-9297	123	9	take	take	VERB
fbem-9297	123	10	grant	grant	NOUN
fbem-9297	123	11	thornton	thornton	NOUN
fbem-9297	123	12	as	as	ADP
fbem-9297	123	13	a	a	DET
fbem-9297	123	14	representative	representative	ADJ
fbem-9297	123	15	research	research	NOUN
fbem-9297	123	16	object	object	NOUN
fbem-9297	123	17	and	and	CCONJ
fbem-9297	123	18	dig	dig	VERB
fbem-9297	123	19	deeper	deeply	ADV
fbem-9297	123	20	into	into	ADP
fbem-9297	123	21	its	its	PRON
fbem-9297	123	22	digital	digital	ADJ
fbem-9297	123	23	transformation	transformation	NOUN
fbem-9297	123	24	measures	measure	NOUN
fbem-9297	123	25	.	.	PUNCT
fbem-9297	124	1	the	the	DET
fbem-9297	124	2	study	study	NOUN
fbem-9297	124	3	found	find	VERB
fbem-9297	124	4	that	that	SCONJ
fbem-9297	124	5	:	:	PUNCT
fbem-9297	124	6	for	for	ADP
fbem-9297	124	7	the	the	DET
fbem-9297	124	8	majority	majority	NOUN
fbem-9297	124	9	of	of	ADP
fbem-9297	124	10	accounting	accounting	NOUN
fbem-9297	124	11	firms	firm	NOUN
fbem-9297	124	12	,	,	PUNCT
fbem-9297	124	13	the	the	DET
fbem-9297	124	14	big	big	ADJ
fbem-9297	124	15	4	4	NUM
fbem-9297	124	16	have	have	AUX
fbem-9297	124	17	made	make	VERB
fbem-9297	124	18	slight	slight	ADJ
fbem-9297	124	19	achievements	achievement	NOUN
fbem-9297	124	20	in	in	ADP
fbem-9297	124	21	the	the	DET
fbem-9297	124	22	field	field	NOUN
fbem-9297	124	23	of	of	ADP
fbem-9297	124	24	digital	digital	ADJ
fbem-9297	124	25	transformation	transformation	NOUN
fbem-9297	124	26	and	and	CCONJ
fbem-9297	124	27	have	have	AUX
fbem-9297	124	28	begun	begin	VERB
fbem-9297	124	29	to	to	PART
fbem-9297	124	30	show	show	VERB
fbem-9297	124	31	results	result	NOUN
fbem-9297	124	32	in	in	ADP
fbem-9297	124	33	their	their	PRON
fbem-9297	124	34	audit	audit	NOUN
fbem-9297	124	35	work	work	NOUN
fbem-9297	124	36	;	;	PUNCT
fbem-9297	124	37	however	however	ADV
fbem-9297	124	38	,	,	PUNCT
fbem-9297	124	39	it	it	PRON
fbem-9297	124	40	is	be	AUX
fbem-9297	124	41	very	very	ADV
fbem-9297	124	42	difficult	difficult	ADJ
fbem-9297	124	43	for	for	ADP
fbem-9297	124	44	small	small	ADJ
fbem-9297	124	45	and	and	CCONJ
fbem-9297	124	46	medium	medium	ADJ
fbem-9297	124	47	-	-	PUNCT
fbem-9297	124	48	sized	sized	ADJ
fbem-9297	124	49	accounting	accounting	NOUN
fbem-9297	124	50	firms	firm	NOUN
fbem-9297	124	51	.	.	PUNCT
fbem-9297	125	1	274	274	NUM
fbem-9297	125	2	on	on	ADP
fbem-9297	125	3	the	the	DET
fbem-9297	125	4	one	one	NUM
fbem-9297	125	5	hand	hand	NOUN
fbem-9297	125	6	,	,	PUNCT
fbem-9297	125	7	they	they	PRON
fbem-9297	125	8	are	be	AUX
fbem-9297	125	9	trapped	trap	VERB
fbem-9297	125	10	by	by	ADP
fbem-9297	125	11	the	the	DET
fbem-9297	125	12	competitive	competitive	ADJ
fbem-9297	125	13	quagmire	quagmire	NOUN
fbem-9297	125	14	,	,	PUNCT
fbem-9297	125	15	small	small	ADJ
fbem-9297	125	16	and	and	CCONJ
fbem-9297	125	17	medium	medium	ADJ
fbem-9297	125	18	-	-	PUNCT
fbem-9297	125	19	sized	sized	ADJ
fbem-9297	125	20	accounting	accounting	NOUN
fbem-9297	125	21	firms	firm	NOUN
fbem-9297	125	22	are	be	AUX
fbem-9297	125	23	already	already	ADV
fbem-9297	125	24	less	less	ADV
fbem-9297	125	25	profitable	profitable	ADJ
fbem-9297	125	26	than	than	ADP
fbem-9297	125	27	large	large	ADJ
fbem-9297	125	28	accounting	accounting	NOUN
fbem-9297	125	29	firms	firm	NOUN
fbem-9297	125	30	under	under	ADP
fbem-9297	125	31	the	the	DET
fbem-9297	125	32	malicious	malicious	ADJ
fbem-9297	125	33	competition	competition	NOUN
fbem-9297	125	34	strategy	strategy	NOUN
fbem-9297	125	35	of	of	ADP
fbem-9297	125	36	lowering	lower	VERB
fbem-9297	125	37	audit	audit	NOUN
fbem-9297	125	38	fees	fee	NOUN
fbem-9297	125	39	,	,	PUNCT
fbem-9297	125	40	and	and	CCONJ
fbem-9297	125	41	the	the	DET
fbem-9297	125	42	business	business	NOUN
fbem-9297	125	43	model	model	NOUN
fbem-9297	125	44	of	of	ADP
fbem-9297	125	45	small	small	ADJ
fbem-9297	125	46	and	and	CCONJ
fbem-9297	125	47	medium	medium	ADJ
fbem-9297	125	48	-	-	PUNCT
fbem-9297	125	49	sized	sized	ADJ
fbem-9297	125	50	accounting	accounting	NOUN
fbem-9297	125	51	firms	firm	NOUN
fbem-9297	125	52	.	.	PUNCT
fbem-9297	126	1	on	on	ADP
fbem-9297	126	2	the	the	DET
fbem-9297	126	3	other	other	ADJ
fbem-9297	126	4	hand	hand	NOUN
fbem-9297	126	5	,	,	PUNCT
fbem-9297	126	6	small	small	ADJ
fbem-9297	126	7	and	and	CCONJ
fbem-9297	126	8	medium	medium	ADJ
fbem-9297	126	9	-	-	PUNCT
fbem-9297	126	10	sized	sized	ADJ
fbem-9297	126	11	accounting	accounting	NOUN
fbem-9297	126	12	firms	firm	NOUN
fbem-9297	126	13	do	do	AUX
fbem-9297	126	14	not	not	PART
fbem-9297	126	15	have	have	VERB
fbem-9297	126	16	enough	enough	ADJ
fbem-9297	126	17	talents	talent	NOUN
fbem-9297	126	18	to	to	PART
fbem-9297	126	19	support	support	VERB
fbem-9297	126	20	the	the	DET
fbem-9297	126	21	digital	digital	ADJ
fbem-9297	126	22	transformation	transformation	NOUN
fbem-9297	126	23	because	because	SCONJ
fbem-9297	126	24	they	they	PRON
fbem-9297	126	25	are	be	AUX
fbem-9297	126	26	not	not	PART
fbem-9297	126	27	as	as	ADV
fbem-9297	126	28	full	full	ADJ
fbem-9297	126	29	as	as	ADP
fbem-9297	126	30	large	large	ADJ
fbem-9297	126	31	accounting	accounting	NOUN
fbem-9297	126	32	firms	firm	NOUN
fbem-9297	126	33	in	in	ADP
fbem-9297	126	34	terms	term	NOUN
fbem-9297	126	35	of	of	ADP
fbem-9297	126	36	resources	resource	NOUN
fbem-9297	126	37	;	;	PUNCT
fbem-9297	126	38	and	and	CCONJ
fbem-9297	126	39	compared	compare	VERB
fbem-9297	126	40	with	with	ADP
fbem-9297	126	41	large	large	ADJ
fbem-9297	126	42	accounting	accounting	NOUN
fbem-9297	126	43	firms	firm	NOUN
fbem-9297	126	44	,	,	PUNCT
fbem-9297	126	45	small	small	ADJ
fbem-9297	126	46	and	and	CCONJ
fbem-9297	126	47	medium	medium	ADJ
fbem-9297	126	48	-	-	PUNCT
fbem-9297	126	49	sized	sized	ADJ
fbem-9297	126	50	accounting	accounting	NOUN
fbem-9297	126	51	firms	firm	NOUN
fbem-9297	126	52	do	do	AUX
fbem-9297	126	53	not	not	PART
fbem-9297	126	54	have	have	VERB
fbem-9297	126	55	enough	enough	ADJ
fbem-9297	126	56	big	big	ADJ
fbem-9297	126	57	data	datum	NOUN
fbem-9297	126	58	resources	resource	NOUN
fbem-9297	126	59	to	to	PART
fbem-9297	126	60	cooperate	cooperate	VERB
fbem-9297	126	61	,	,	PUNCT
fbem-9297	126	62	so	so	SCONJ
fbem-9297	126	63	it	it	PRON
fbem-9297	126	64	is	be	AUX
fbem-9297	126	65	difficult	difficult	ADJ
fbem-9297	126	66	for	for	SCONJ
fbem-9297	126	67	them	they	PRON
fbem-9297	126	68	to	to	PART
fbem-9297	126	69	make	make	VERB
fbem-9297	126	70	achievements	achievement	NOUN
fbem-9297	126	71	in	in	ADP
fbem-9297	126	72	digital	digital	ADJ
fbem-9297	126	73	audit	audit	NOUN
fbem-9297	126	74	.	.	PUNCT
fbem-9297	127	1	this	this	DET
fbem-9297	127	2	paper	paper	NOUN
fbem-9297	127	3	provides	provide	VERB
fbem-9297	127	4	an	an	DET
fbem-9297	127	5	in	in	ADP
fbem-9297	127	6	-	-	PUNCT
fbem-9297	127	7	depth	depth	NOUN
fbem-9297	127	8	analysis	analysis	NOUN
fbem-9297	127	9	of	of	ADP
fbem-9297	127	10	the	the	DET
fbem-9297	127	11	advantages	advantage	NOUN
fbem-9297	127	12	and	and	CCONJ
fbem-9297	127	13	disadvantages	disadvantage	NOUN
fbem-9297	127	14	,	,	PUNCT
fbem-9297	127	15	and	and	CCONJ
fbem-9297	127	16	suggests	suggest	VERB
fbem-9297	127	17	that	that	SCONJ
fbem-9297	127	18	in	in	ADP
fbem-9297	127	19	order	order	NOUN
fbem-9297	127	20	to	to	PART
fbem-9297	127	21	promote	promote	VERB
fbem-9297	127	22	digital	digital	ADJ
fbem-9297	127	23	transformation	transformation	NOUN
fbem-9297	127	24	,	,	PUNCT
fbem-9297	127	25	accounting	accounting	NOUN
fbem-9297	127	26	firms	firm	NOUN
fbem-9297	127	27	should	should	AUX
fbem-9297	127	28	first	first	ADV
fbem-9297	127	29	of	of	ADP
fbem-9297	127	30	all	all	PRON
fbem-9297	127	31	start	start	VERB
fbem-9297	127	32	with	with	ADP
fbem-9297	127	33	the	the	DET
fbem-9297	127	34	training	training	NOUN
fbem-9297	127	35	of	of	ADP
fbem-9297	127	36	talents	talent	NOUN
fbem-9297	127	37	and	and	CCONJ
fbem-9297	127	38	the	the	DET
fbem-9297	127	39	updating	updating	NOUN
fbem-9297	127	40	of	of	ADP
fbem-9297	127	41	hardware	hardware	NOUN
fbem-9297	127	42	facilities	facility	NOUN
fbem-9297	127	43	,	,	PUNCT
fbem-9297	127	44	with	with	ADP
fbem-9297	127	45	big	big	ADJ
fbem-9297	127	46	data	datum	NOUN
fbem-9297	127	47	talent	talent	NOUN
fbem-9297	127	48	and	and	CCONJ
fbem-9297	127	49	hardware	hardware	NOUN
fbem-9297	127	50	facilities	facility	NOUN
fbem-9297	127	51	is	be	AUX
fbem-9297	127	52	the	the	DET
fbem-9297	127	53	basis	basis	NOUN
fbem-9297	127	54	for	for	ADP
fbem-9297	127	55	building	build	VERB
fbem-9297	127	56	a	a	DET
fbem-9297	127	57	digital	digital	ADJ
fbem-9297	127	58	audit	audit	NOUN
fbem-9297	127	59	system	system	NOUN
fbem-9297	127	60	;	;	PUNCT
fbem-9297	127	61	secondly	secondly	ADV
fbem-9297	127	62	,	,	PUNCT
fbem-9297	127	63	the	the	DET
fbem-9297	127	64	establishment	establishment	NOUN
fbem-9297	127	65	of	of	ADP
fbem-9297	127	66	digital	digital	ADJ
fbem-9297	127	67	audit	audit	NOUN
fbem-9297	127	68	rules	rule	NOUN
fbem-9297	127	69	and	and	CCONJ
fbem-9297	127	70	regulations	regulation	NOUN
fbem-9297	127	71	should	should	AUX
fbem-9297	127	72	be	be	AUX
fbem-9297	127	73	strengthened	strengthen	VERB
fbem-9297	127	74	,	,	PUNCT
fbem-9297	127	75	although	although	SCONJ
fbem-9297	127	76	digital	digital	ADJ
fbem-9297	127	77	audit	audit	NOUN
fbem-9297	127	78	is	be	AUX
fbem-9297	127	79	still	still	ADV
fbem-9297	127	80	in	in	ADP
fbem-9297	127	81	its	its	PRON
fbem-9297	127	82	infancy	infancy	NOUN
fbem-9297	127	83	.	.	PUNCT
fbem-9297	128	1	but	but	CCONJ
fbem-9297	128	2	according	accord	VERB
fbem-9297	128	3	to	to	ADP
fbem-9297	128	4	the	the	DET
fbem-9297	128	5	actual	actual	ADJ
fbem-9297	128	6	situation	situation	NOUN
fbem-9297	128	7	or	or	CCONJ
fbem-9297	128	8	learn	learn	VERB
fbem-9297	128	9	from	from	ADP
fbem-9297	128	10	the	the	DET
fbem-9297	128	11	practical	practical	ADJ
fbem-9297	128	12	experience	experience	NOUN
fbem-9297	128	13	of	of	ADP
fbem-9297	128	14	other	other	ADJ
fbem-9297	128	15	countries	country	NOUN
fbem-9297	128	16	to	to	PART
fbem-9297	128	17	improve	improve	VERB
fbem-9297	128	18	digital	digital	ADJ
fbem-9297	128	19	audit	audit	NOUN
fbem-9297	128	20	rules	rule	NOUN
fbem-9297	128	21	and	and	CCONJ
fbem-9297	128	22	regulations	regulation	NOUN
fbem-9297	128	23	is	be	AUX
fbem-9297	128	24	the	the	DET
fbem-9297	128	25	most	most	ADV
fbem-9297	128	26	important	important	ADJ
fbem-9297	128	27	to	to	PART
fbem-9297	128	28	ensure	ensure	VERB
fbem-9297	128	29	the	the	DET
fbem-9297	128	30	long	long	ADJ
fbem-9297	128	31	-	-	PUNCT
fbem-9297	128	32	term	term	NOUN
fbem-9297	128	33	and	and	CCONJ
fbem-9297	128	34	good	good	ADJ
fbem-9297	128	35	development	development	NOUN
fbem-9297	128	36	of	of	ADP
fbem-9297	128	37	digital	digital	ADJ
fbem-9297	128	38	audit	audit	NOUN
fbem-9297	128	39	;	;	PUNCT
fbem-9297	128	40	finally	finally	ADV
fbem-9297	128	41	,	,	PUNCT
fbem-9297	128	42	the	the	DET
fbem-9297	128	43	construction	construction	NOUN
fbem-9297	128	44	of	of	ADP
fbem-9297	128	45	a	a	DET
fbem-9297	128	46	reasonable	reasonable	ADJ
fbem-9297	128	47	and	and	CCONJ
fbem-9297	128	48	perfect	perfect	ADJ
fbem-9297	128	49	supervision	supervision	NOUN
fbem-9297	128	50	system	system	NOUN
fbem-9297	128	51	is	be	AUX
fbem-9297	128	52	an	an	DET
fbem-9297	128	53	important	important	ADJ
fbem-9297	128	54	means	mean	NOUN
fbem-9297	128	55	of	of	ADP
fbem-9297	128	56	digital	digital	ADJ
fbem-9297	128	57	audit	audit	NOUN
fbem-9297	128	58	for	for	ADP
fbem-9297	128	59	self	self	NOUN
fbem-9297	128	60	-	-	PUNCT
fbem-9297	128	61	improvement	improvement	NOUN
fbem-9297	128	62	,	,	PUNCT
fbem-9297	128	63	digital	digital	ADJ
fbem-9297	128	64	auditing	auditing	NOUN
fbem-9297	128	65	has	have	AUX
fbem-9297	128	66	just	just	ADV
fbem-9297	128	67	started	start	VERB
fbem-9297	128	68	and	and	CCONJ
fbem-9297	128	69	there	there	PRON
fbem-9297	128	70	will	will	AUX
fbem-9297	128	71	be	be	AUX
fbem-9297	128	72	many	many	ADJ
fbem-9297	128	73	loopholes	loophole	NOUN
fbem-9297	128	74	,	,	PUNCT
fbem-9297	128	75	and	and	CCONJ
fbem-9297	128	76	it	it	PRON
fbem-9297	128	77	is	be	AUX
fbem-9297	128	78	important	important	ADJ
fbem-9297	128	79	to	to	PART
fbem-9297	128	80	build	build	VERB
fbem-9297	128	81	a	a	DET
fbem-9297	128	82	sound	sound	ADJ
fbem-9297	128	83	monitoring	monitoring	NOUN
fbem-9297	128	84	system	system	NOUN
fbem-9297	128	85	for	for	ADP
fbem-9297	128	86	better	well	ADJ
fbem-9297	128	87	digital	digital	ADJ
fbem-9297	128	88	transformation	transformation	NOUN
fbem-9297	128	89	.	.	PUNCT
fbem-9297	129	1	acknowledgment	acknowledgment	NOUN
fbem-9297	129	2	the	the	DET
fbem-9297	129	3	topic	topic	NOUN
fbem-9297	129	4	of	of	ADP
fbem-9297	129	5	this	this	DET
fbem-9297	129	6	paper	paper	NOUN
fbem-9297	129	7	and	and	CCONJ
fbem-9297	129	8	the	the	DET
fbem-9297	129	9	framework	framework	NOUN
fbem-9297	129	10	of	of	ADP
fbem-9297	129	11	its	its	PRON
fbem-9297	129	12	content	content	NOUN
fbem-9297	129	13	come	come	VERB
fbem-9297	129	14	from	from	ADP
fbem-9297	129	15	the	the	DET
fbem-9297	129	16	graduate	graduate	NOUN
fbem-9297	129	17	research	research	NOUN
fbem-9297	129	18	innovation	innovation	NOUN
fbem-9297	129	19	fund	fund	NOUN
fbem-9297	129	20	project	project	NOUN
fbem-9297	129	21	(	(	PUNCT
fbem-9297	129	22	university	university	NOUN
fbem-9297	129	23	-	-	PUNCT
fbem-9297	129	24	level	level	NOUN
fbem-9297	129	25	general	general	ADJ
fbem-9297	129	26	project	project	NOUN
fbem-9297	129	27	)	)	PUNCT
fbem-9297	129	28	,	,	PUNCT
fbem-9297	129	29	which	which	PRON
fbem-9297	129	30	i	i	PRON
fbem-9297	129	31	applied	apply	VERB
fbem-9297	129	32	for	for	ADP
fbem-9297	129	33	and	and	CCONJ
fbem-9297	129	34	passed	pass	VERB
fbem-9297	129	35	in	in	ADP
fbem-9297	129	36	2022	2022	NUM
fbem-9297	129	37	,	,	PUNCT
fbem-9297	129	38	project	project	NOUN
fbem-9297	129	39	number	number	NOUN
fbem-9297	129	40	:	:	PUNCT
fbem-9297	129	41	acyc2022128	acyc2022128	PROPN
fbem-9297	129	42	.	.	PUNCT
fbem-9297	130	1	in	in	ADP
fbem-9297	130	2	addition	addition	NOUN
fbem-9297	130	3	,	,	PUNCT
fbem-9297	130	4	i	i	PRON
fbem-9297	130	5	would	would	AUX
fbem-9297	130	6	like	like	VERB
fbem-9297	130	7	to	to	PART
fbem-9297	130	8	express	express	VERB
fbem-9297	130	9	my	my	PRON
fbem-9297	130	10	gratitude	gratitude	NOUN
fbem-9297	130	11	to	to	ADP
fbem-9297	130	12	my	my	PRON
fbem-9297	130	13	supervisor	supervisor	NOUN
fbem-9297	130	14	for	for	ADP
fbem-9297	130	15	his	his	PRON
fbem-9297	130	16	careful	careful	ADJ
fbem-9297	130	17	guidance	guidance	NOUN
fbem-9297	130	18	in	in	ADP
fbem-9297	130	19	writing	write	VERB
fbem-9297	130	20	this	this	DET
fbem-9297	130	21	paper	paper	NOUN
fbem-9297	130	22	,	,	PUNCT
fbem-9297	130	23	and	and	CCONJ
fbem-9297	130	24	to	to	ADP
fbem-9297	130	25	the	the	DET
fbem-9297	130	26	project	project	NOUN
fbem-9297	130	27	participants	participant	NOUN
fbem-9297	130	28	for	for	ADP
fbem-9297	130	29	their	their	PRON
fbem-9297	130	30	assistance	assistance	NOUN
fbem-9297	130	31	.	.	PUNCT
fbem-9297	131	1	references	reference	NOUN
fbem-9297	131	2	[	[	X
fbem-9297	131	3	1	1	NUM
fbem-9297	131	4	]	]	PUNCT
fbem-9297	131	5	li	li	PROPN
fbem-9297	131	6	chen	chen	PROPN
fbem-9297	131	7	.	.	PUNCT
fbem-9297	132	1	exploration	exploration	NOUN
fbem-9297	132	2	of	of	ADP
fbem-9297	132	3	audit	audit	NOUN
fbem-9297	132	4	quality	quality	NOUN
fbem-9297	132	5	control	control	NOUN
fbem-9297	132	6	of	of	ADP
fbem-9297	132	7	accounting	accounting	NOUN
fbem-9297	132	8	firms	firm	NOUN
fbem-9297	133	1	[	[	X
fbem-9297	133	2	j	j	X
fbem-9297	133	3	]	]	X
fbem-9297	133	4	.	.	PUNCT
fbem-9297	134	1	finance	finance	NOUN
fbem-9297	134	2	and	and	CCONJ
fbem-9297	134	3	accounting	accounting	PROPN
fbem-9297	134	4	study,2023(14):138	study,2023(14):138	PROPN
fbem-9297	134	5	-	-	PUNCT
fbem-9297	134	6	140	140	NUM
fbem-9297	134	7	.	.	PUNCT
fbem-9297	135	1	[	[	X
fbem-9297	135	2	2	2	X
fbem-9297	135	3	]	]	X
fbem-9297	135	4	teng	teng	PROPN
fbem-9297	135	5	yajie	yajie	PROPN
fbem-9297	135	6	.	.	PUNCT
fbem-9297	135	7	audit	audit	NOUN
fbem-9297	135	8	risks	risk	NOUN
fbem-9297	135	9	and	and	CCONJ
fbem-9297	135	10	preventive	preventive	ADJ
fbem-9297	135	11	measures	measure	NOUN
fbem-9297	135	12	of	of	ADP
fbem-9297	135	13	accounting	accounting	NOUN
fbem-9297	135	14	firms	firm	NOUN
fbem-9297	135	15	in	in	ADP
fbem-9297	135	16	the	the	DET
fbem-9297	135	17	context	context	NOUN
fbem-9297	135	18	of	of	ADP
fbem-9297	135	19	digital	digital	ADJ
fbem-9297	135	20	transformation[j	transformation[j	PROPN
fbem-9297	135	21	]	]	PUNCT
fbem-9297	135	22	.	.	PUNCT
fbem-9297	136	1	investment	investment	NOUN
fbem-9297	136	2	and	and	CCONJ
fbem-9297	136	3	entrepreneurship,2023,34(09):68	entrepreneurship,2023,34(09):68	PROPN
fbem-9297	136	4	-	-	PUNCT
fbem-9297	136	5	70	70	NUM
fbem-9297	136	6	.	.	PUNCT
fbem-9297	137	1	[	[	X
fbem-9297	137	2	3	3	X
fbem-9297	137	3	]	]	X
fbem-9297	137	4	du	du	X
fbem-9297	137	5	shumei	shumei	PROPN
fbem-9297	137	6	.	.	PUNCT
fbem-9297	138	1	innovation	innovation	NOUN
fbem-9297	138	2	analysis	analysis	NOUN
fbem-9297	138	3	of	of	ADP
fbem-9297	138	4	off	off	ADP
fbem-9297	138	5	-	-	PUNCT
fbem-9297	138	6	site	site	NOUN
fbem-9297	138	7	digital	digital	ADJ
fbem-9297	138	8	audit	audit	NOUN
fbem-9297	138	9	and	and	CCONJ
fbem-9297	138	10	onsite	onsite	ADJ
fbem-9297	138	11	audit	audit	NOUN
fbem-9297	138	12	synergy	synergy	NOUN
fbem-9297	138	13	path	path	NOUN
fbem-9297	139	1	[	[	X
fbem-9297	139	2	j	j	X
fbem-9297	139	3	]	]	X
fbem-9297	139	4	.	.	PUNCT
fbem-9297	140	1	finance	finance	NOUN
fbem-9297	140	2	and	and	CCONJ
fbem-9297	140	3	economics	economic	NOUN
fbem-9297	140	4	,	,	PUNCT
fbem-9297	140	5	2023	2023	NUM
fbem-9297	140	6	(	(	PUNCT
fbem-9297	140	7	11	11	NUM
fbem-9297	140	8	):	):	PUNCT
fbem-9297	140	9	129	129	NUM
fbem-9297	140	10	-	-	PUNCT
fbem-9297	140	11	131.doi:10.19887	131.doi:10.19887	NUM
fbem-9297	140	12	/	/	SYM
fbem-9297	140	13	j.cnki.cn11	j.cnki.cn11	PROPN
fbem-9297	140	14	-	-	PUNCT
fbem-9297	140	15	4098	4098	NUM
fbem-9297	140	16	/	/	SYM
fbem-9297	140	17	f.2023.11.040	f.2023.11.040	NOUN
fbem-9297	140	18	.	.	PUNCT
fbem-9297	141	1	[	[	X
fbem-9297	141	2	4	4	X
fbem-9297	141	3	]	]	X
fbem-9297	141	4	qiu	qiu	PROPN
fbem-9297	141	5	shuang	shuang	PROPN
fbem-9297	141	6	,	,	PUNCT
fbem-9297	141	7	pan	pan	PROPN
fbem-9297	141	8	wei	wei	PROPN
fbem-9297	141	9	.	.	PUNCT
fbem-9297	141	10	digital	digital	PROPN
fbem-9297	141	11	auditing	auditing	NOUN
fbem-9297	141	12	:	:	PUNCT
fbem-9297	141	13	technologies	technology	NOUN
fbem-9297	141	14	,	,	PUNCT
fbem-9297	141	15	models	model	NOUN
fbem-9297	141	16	and	and	CCONJ
fbem-9297	141	17	applications	application	NOUN
fbem-9297	141	18	[	[	X
fbem-9297	141	19	j	j	X
fbem-9297	141	20	]	]	X
fbem-9297	141	21	.	.	PUNCT
fbem-9297	142	1	finance	finance	NOUN
fbem-9297	142	2	and	and	CCONJ
fbem-9297	142	3	accounting	accounting	NOUN
fbem-9297	142	4	newsletter	newsletter	NOUN
fbem-9297	142	5	,	,	PUNCT
fbem-9297	142	6	2023	2023	NUM
fbem-9297	142	7	(	(	PUNCT
fbem-9297	142	8	05	05	NUM
fbem-9297	142	9	):	):	PUNCT
fbem-9297	142	10	18	18	NUM
fbem-9297	142	11	-	-	PUNCT
fbem-9297	142	12	23.doi:10.16144	23.doi:10.16144	NUM
fbem-9297	142	13	/	/	SYM
fbem-9297	142	14	j.cnki.issn1002	j.cnki.issn1002	NOUN
fbem-9297	142	15	-	-	NOUN
fbem-9297	142	16	8072.2023.05.031	8072.2023.05.031	NOUN
fbem-9297	142	17	.	.	PUNCT
fbem-9297	143	1	[	[	X
fbem-9297	143	2	5	5	NUM
fbem-9297	143	3	]	]	X
fbem-9297	143	4	ying	ying	PROPN
fbem-9297	143	5	yuping	yuping	NOUN
fbem-9297	143	6	.	.	PUNCT
fbem-9297	144	1	business	business	NOUN
fbem-9297	144	2	development	development	NOUN
fbem-9297	144	3	and	and	CCONJ
fbem-9297	144	4	regulatory	regulatory	ADJ
fbem-9297	144	5	innovation	innovation	NOUN
fbem-9297	144	6	of	of	ADP
fbem-9297	144	7	small	small	ADJ
fbem-9297	144	8	and	and	CCONJ
fbem-9297	144	9	medium	medium	ADJ
fbem-9297	144	10	-	-	PUNCT
fbem-9297	144	11	sized	sized	ADJ
fbem-9297	144	12	accounting	accounting	NOUN
fbem-9297	144	13	firms	firm	NOUN
fbem-9297	144	14	based	base	VERB
fbem-9297	144	15	on	on	ADP
fbem-9297	144	16	cloud	cloud	NOUN
fbem-9297	144	17	platform	platform	NOUN
fbem-9297	145	1	[	[	X
fbem-9297	145	2	j	j	X
fbem-9297	145	3	]	]	X
fbem-9297	145	4	.	.	PUNCT
fbem-9297	146	1	business	business	PROPN
fbem-9297	146	2	accounting,2022(23):86	accounting,2022(23):86	PROPN
fbem-9297	146	3	-	-	PUNCT
fbem-9297	146	4	89	89	NUM
fbem-9297	146	5	.	.	PUNCT
fbem-9297	147	1	[	[	X
fbem-9297	147	2	6	6	NUM
fbem-9297	147	3	]	]	PUNCT
fbem-9297	147	4	xu	xu	PROPN
fbem-9297	147	5	hanyou	hanyou	PROPN
fbem-9297	147	6	,	,	PUNCT
fbem-9297	147	7	zhao	zhao	PROPN
fbem-9297	147	8	jing	jing	PROPN
fbem-9297	147	9	,	,	PUNCT
fbem-9297	147	10	yue	yue	PROPN
fbem-9297	147	11	rufei	rufei	PROPN
fbem-9297	147	12	.	.	PUNCT
fbem-9297	148	1	the	the	DET
fbem-9297	148	2	path	path	NOUN
fbem-9297	148	3	of	of	ADP
fbem-9297	148	4	research	research	NOUN
fbem-9297	148	5	-	-	PUNCT
fbem-9297	148	6	based	base	VERB
fbem-9297	148	7	audit	audit	NOUN
fbem-9297	148	8	to	to	PART
fbem-9297	148	9	enable	enable	VERB
fbem-9297	148	10	digital	digital	ADJ
fbem-9297	148	11	transformation[j	transformation[j	NOUN
fbem-9297	148	12	]	]	PUNCT
fbem-9297	148	13	.	.	PUNCT
fbem-9297	149	1	audit	audit	NOUN
fbem-9297	149	2	observation	observation	NOUN
fbem-9297	149	3	,	,	PUNCT
fbem-9297	149	4	2022	2022	NUM
fbem-9297	149	5	(	(	PUNCT
fbem-9297	149	6	12):76	12):76	NUM
fbem-9297	149	7	-	-	SYM
fbem-9297	149	8	80	80	NUM
fbem-9297	149	9	.	.	PUNCT
fbem-9297	150	1	[	[	X
fbem-9297	150	2	7	7	X
fbem-9297	150	3	]	]	X
fbem-9297	150	4	song	song	PROPN
fbem-9297	150	5	yingchun	yingchun	PROPN
fbem-9297	150	6	,	,	PUNCT
fbem-9297	150	7	yu	yu	PROPN
fbem-9297	150	8	tian	tian	PROPN
fbem-9297	150	9	.	.	PUNCT
fbem-9297	151	1	analysis	analysis	NOUN
fbem-9297	151	2	of	of	ADP
fbem-9297	151	3	organizational	organizational	ADJ
fbem-9297	151	4	influences	influence	NOUN
fbem-9297	151	5	on	on	ADP
fbem-9297	151	6	digital	digital	ADJ
fbem-9297	151	7	transformation	transformation	NOUN
fbem-9297	151	8	of	of	ADP
fbem-9297	151	9	accounting	accounting	PROPN
fbem-9297	151	10	firms[j	firms[j	PROPN
fbem-9297	151	11	]	]	PUNCT
fbem-9297	151	12	.	.	PUNCT
fbem-9297	152	1	d.c	d.c	PROPN
fbem-9297	152	2	.	.	PUNCT
fbem-9297	152	3	economy	economy	NOUN
fbem-9297	152	4	,	,	PUNCT
fbem-9297	152	5	2022(11):157	2022(11):157	NUM
fbem-9297	152	6	-	-	SYM
fbem-9297	152	7	160	160	NUM
fbem-9297	152	8	.	.	PUNCT
fbem-9297	153	1	[	[	X
fbem-9297	153	2	8	8	NUM
fbem-9297	153	3	]	]	X
fbem-9297	153	4	li	li	PROPN
fbem-9297	153	5	renbin	renbin	PROPN
fbem-9297	153	6	,	,	PUNCT
fbem-9297	153	7	ma	ma	PROPN
fbem-9297	153	8	zensong	zensong	PROPN
fbem-9297	153	9	.	.	PUNCT
fbem-9297	154	1	awareness	awareness	NOUN
fbem-9297	154	2	and	and	CCONJ
fbem-9297	154	3	reflection	reflection	NOUN
fbem-9297	154	4	on	on	ADP
fbem-9297	154	5	digital	digital	ADJ
fbem-9297	154	6	transformation	transformation	NOUN
fbem-9297	154	7	of	of	ADP
fbem-9297	154	8	accounting	accounting	NOUN
fbem-9297	154	9	firms	firm	NOUN
fbem-9297	154	10	under	under	ADP
fbem-9297	154	11	the	the	DET
fbem-9297	154	12	new	new	ADJ
fbem-9297	154	13	situation[j	situation[j	PROPN
fbem-9297	154	14	]	]	X
fbem-9297	154	15	.	.	PUNCT
fbem-9297	155	1	china	china	PROPN
fbem-9297	155	2	cpa	cpa	PROPN
fbem-9297	155	3	,	,	PUNCT
fbem-9297	155	4	2022(11):11	2022(11):11	NUM
fbem-9297	155	5	-	-	SYM
fbem-9297	155	6	13	13	NUM
fbem-9297	155	7	+	+	NOUN
fbem-9297	155	8	3	3	NUM
fbem-9297	155	9	.	.	PUNCT
fbem-9297	155	10	doi:10.16292	doi:10.16292	NOUN
fbem-9297	155	11	/	/	SYM
fbem-9297	155	12	j.cnki.issn1009	j.cnki.issn1009	PROPN
fbem-9297	155	13	-	-	PUNCT
fbem-9297	155	14	6345.2022.11.003	6345.2022.11.003	NOUN
fbem-9297	155	15	.	.	PUNCT
fbem-9297	156	1	[	[	X
fbem-9297	156	2	9	9	NUM
fbem-9297	156	3	]	]	SYM
fbem-9297	156	4	cui	cui	PROPN
fbem-9297	156	5	,	,	PUNCT
fbem-9297	156	6	zhu	zhu	PROPN
fbem-9297	156	7	,	,	PUNCT
fbem-9297	156	8	li	li	PROPN
fbem-9297	156	9	,	,	PUNCT
fbem-9297	156	10	pei	pei	PROPN
fbem-9297	156	11	-	-	PUNCT
fbem-9297	156	12	pei	pei	PROPN
fbem-9297	156	13	,	,	PUNCT
fbem-9297	156	14	li	li	PROPN
fbem-9297	156	15	,	,	PUNCT
fbem-9297	156	16	can	can	AUX
fbem-9297	156	17	-	-	PUNCT
fbem-9297	156	18	rong	rong	PROPN
fbem-9297	156	19	.	.	PUNCT
fbem-9297	157	1	off	off	ADP
fbem-9297	157	2	-	-	PUNCT
fbem-9297	157	3	site	site	NOUN
fbem-9297	157	4	digital	digital	ADJ
fbem-9297	157	5	audit	audit	NOUN
fbem-9297	157	6	and	and	CCONJ
fbem-9297	157	7	on	on	ADP
fbem-9297	157	8	-	-	PUNCT
fbem-9297	157	9	site	site	NOUN
fbem-9297	157	10	audit	audit	NOUN
fbem-9297	157	11	synergy	synergy	NOUN
fbem-9297	157	12	path	path	NOUN
fbem-9297	157	13	innovation[j	innovation[j	PROPN
fbem-9297	157	14	]	]	PUNCT
fbem-9297	157	15	.	.	PUNCT
fbem-9297	158	1	finance	finance	NOUN
fbem-9297	158	2	and	and	CCONJ
fbem-9297	158	3	accounting	account	VERB
fbem-9297	158	4	monthly,2022(21):86	monthly,2022(21):86	NOUN
fbem-9297	158	5	-	-	PUNCT
fbem-9297	158	6	92.doi:10.19641	92.doi:10.19641	NOUN
fbem-9297	158	7	/	/	SYM
fbem-9297	158	8	j.cnki.421290	j.cnki.421290	NOUN
fbem-9297	158	9	/	/	SYM
fbem-9297	158	10	f.2022.21.011	f.2022.21.011	PROPN
fbem-9297	158	11	.	.	PUNCT
fbem-9297	159	1	[	[	X
fbem-9297	159	2	10	10	NUM
fbem-9297	159	3	]	]	X
fbem-9297	159	4	zheng	zheng	PROPN
fbem-9297	159	5	wj	wj	PROPN
fbem-9297	159	6	.	.	PUNCT
fbem-9297	160	1	digital	digital	PROPN
fbem-9297	160	2	auditing	auditing	NOUN
fbem-9297	160	3	:	:	PUNCT
fbem-9297	160	4	technologies	technology	NOUN
fbem-9297	160	5	,	,	PUNCT
fbem-9297	160	6	models	model	NOUN
fbem-9297	160	7	and	and	CCONJ
fbem-9297	160	8	applications	application	NOUN
fbem-9297	160	9	[	[	X
fbem-9297	160	10	j	j	X
fbem-9297	160	11	]	]	X
fbem-9297	160	12	.	.	PUNCT
fbem-9297	161	1	accountant,2022(20):91	accountant,2022(20):91	PROPN
fbem-9297	161	2	-	-	PUNCT
fbem-9297	161	3	93	93	NUM
fbem-9297	161	4	.	.	PUNCT
fbem-9297	162	1	[	[	X
fbem-9297	162	2	11	11	NUM
fbem-9297	162	3	]	]	X
fbem-9297	162	4	chen	chen	PROPN
fbem-9297	162	5	yutang	yutang	PROPN
fbem-9297	162	6	.	.	PUNCT
fbem-9297	163	1	research	research	NOUN
fbem-9297	163	2	on	on	ADP
fbem-9297	163	3	audit	audit	NOUN
fbem-9297	163	4	transformation	transformation	NOUN
fbem-9297	163	5	of	of	ADP
fbem-9297	163	6	accounting	accounting	NOUN
fbem-9297	163	7	firms	firm	NOUN
fbem-9297	163	8	in	in	ADP
fbem-9297	163	9	the	the	DET
fbem-9297	163	10	digital	digital	ADJ
fbem-9297	163	11	economy	economy	NOUN
fbem-9297	164	1	[	[	X
fbem-9297	164	2	j	j	X
fbem-9297	164	3	]	]	X
fbem-9297	164	4	.	.	PUNCT
fbem-9297	165	1	small	small	ADJ
fbem-9297	165	2	and	and	CCONJ
fbem-9297	165	3	medium	medium	ADJ
fbem-9297	165	4	-	-	PUNCT
fbem-9297	165	5	sized	sized	ADJ
fbem-9297	165	6	enterprise	enterprise	NOUN
fbem-9297	165	7	management	management	NOUN
fbem-9297	165	8	and	and	CCONJ
fbem-9297	165	9	technology,2022(13):151	technology,2022(13):151	NOUN
fbem-9297	165	10	-	-	PUNCT
fbem-9297	165	11	153	153	NUM
fbem-9297	165	12	.	.	PUNCT
fbem-9297	166	1	[	[	X
fbem-9297	166	2	12	12	NUM
fbem-9297	166	3	]	]	X
fbem-9297	166	4	jin	jin	NOUN
fbem-9297	166	5	shuying	shuying	PROPN
fbem-9297	166	6	,	,	PUNCT
fbem-9297	166	7	chen	chen	PROPN
fbem-9297	166	8	xi	xi	PROPN
fbem-9297	166	9	.	.	PROPN
fbem-9297	167	1	evolutionary	evolutionary	ADJ
fbem-9297	167	2	game	game	NOUN
fbem-9297	167	3	analysis	analysis	NOUN
fbem-9297	167	4	of	of	ADP
fbem-9297	167	5	digital	digital	ADJ
fbem-9297	167	6	transformation	transformation	NOUN
fbem-9297	167	7	of	of	ADP
fbem-9297	167	8	accounting	accounting	PROPN
fbem-9297	167	9	firms[j	firms[j	PROPN
fbem-9297	167	10	]	]	PUNCT
fbem-9297	167	11	.	.	PUNCT
fbem-9297	168	1	china	china	PROPN
fbem-9297	168	2	cpa	cpa	PROPN
fbem-9297	168	3	,	,	PUNCT
fbem-9297	168	4	2022(05):23	2022(05):23	NUM
fbem-9297	168	5	-	-	SYM
fbem-9297	168	6	29	29	NUM
fbem-9297	168	7	.	.	PUNCT
fbem-9297	169	1	doi:10.16292	doi:10.16292	NOUN
fbem-9297	169	2	/	/	SYM
fbem-9297	169	3	j.cnki.issn10096345.2022.05.007	j.cnki.issn10096345.2022.05.007	PROPN
fbem-9297	169	4	.	.	PUNCT
fbem-9297	170	1	[	[	X
fbem-9297	170	2	13	13	NUM
fbem-9297	170	3	]	]	SYM
fbem-9297	170	4	yu	yu	PROPN
fbem-9297	170	5	boheng	boheng	PROPN
fbem-9297	170	6	.	.	PUNCT
fbem-9297	171	1	audit	audit	NOUN
fbem-9297	171	2	experience	experience	NOUN
fbem-9297	171	3	and	and	CCONJ
fbem-9297	171	4	audit	audit	NOUN
fbem-9297	171	5	pricing	pricing	NOUN
fbem-9297	171	6	of	of	ADP
fbem-9297	171	7	firms	firm	NOUN
fbem-9297	171	8	'	'	PART
fbem-9297	171	9	digital	digital	ADJ
fbem-9297	171	10	transformation	transformation	NOUN
fbem-9297	171	11	enterprises	enterprise	NOUN
fbem-9297	172	1	[	[	X
fbem-9297	172	2	j	j	X
fbem-9297	172	3	]	]	X
fbem-9297	172	4	.	.	PUNCT
fbem-9297	173	1	international	international	ADJ
fbem-9297	173	2	business	business	NOUN
fbem-9297	173	3	accounting	accounting	NOUN
fbem-9297	173	4	,	,	PUNCT
fbem-9297	173	5	2021(18):23	2021(18):23	NUM
fbem-9297	173	6	-	-	SYM
fbem-9297	173	7	31	31	NUM
fbem-9297	173	8	.	.	PUNCT
fbem-9297	174	1	[	[	X
fbem-9297	174	2	14	14	NUM
fbem-9297	174	3	]	]	X
fbem-9297	174	4	beijing	beijing	PROPN
fbem-9297	174	5	securities	securities	PROPN
fbem-9297	174	6	regulatory	regulatory	PROPN
fbem-9297	174	7	bureau	bureau	NOUN
fbem-9297	174	8	group	group	NOUN
fbem-9297	174	9	.	.	PUNCT
fbem-9297	175	1	challenges	challenge	NOUN
fbem-9297	175	2	of	of	ADP
fbem-9297	175	3	digital	digital	ADJ
fbem-9297	175	4	transformation	transformation	NOUN
fbem-9297	175	5	of	of	ADP
fbem-9297	175	6	accounting	accounting	NOUN
fbem-9297	175	7	firms	firm	NOUN
fbem-9297	175	8	and	and	CCONJ
fbem-9297	175	9	related	related	ADJ
fbem-9297	175	10	suggestions[j	suggestions[j	PROPN
fbem-9297	175	11	]	]	PUNCT
fbem-9297	175	12	.	.	PUNCT
fbem-9297	176	1	finance	finance	NOUN
fbem-9297	176	2	and	and	CCONJ
fbem-9297	176	3	accounting,2021(18):29	accounting,2021(18):29	PROPN
fbem-9297	176	4	-	-	PROPN
fbem-9297	176	5	33	33	NUM
fbem-9297	176	6	.	.	PUNCT
fbem-9297	177	1	[	[	X
fbem-9297	177	2	15	15	NUM
fbem-9297	177	3	]	]	X
fbem-9297	177	4	ma	ma	PROPN
fbem-9297	177	5	haotian	haotian	PROPN
fbem-9297	177	6	.	.	PUNCT
fbem-9297	178	1	the	the	DET
fbem-9297	178	2	impact	impact	NOUN
fbem-9297	178	3	of	of	ADP
fbem-9297	178	4	the	the	DET
fbem-9297	178	5	new	new	ADJ
fbem-9297	178	6	crown	crown	NOUN
fbem-9297	178	7	pneumonia	pneumonia	NOUN
fbem-9297	178	8	epidemic	epidemic	NOUN
fbem-9297	178	9	on	on	ADP
fbem-9297	178	10	the	the	DET
fbem-9297	178	11	digital	digital	ADJ
fbem-9297	178	12	transformation	transformation	NOUN
fbem-9297	178	13	of	of	ADP
fbem-9297	178	14	the	the	DET
fbem-9297	178	15	audit	audit	NOUN
fbem-9297	178	16	profession[j	profession[j	ADV
fbem-9297	178	17	]	]	PUNCT
fbem-9297	178	18	.	.	PUNCT
fbem-9297	179	1	fortune	fortune	PROPN
fbem-9297	179	2	times,2020(10):191	times,2020(10):191	PROPN
fbem-9297	179	3	-	-	PUNCT
fbem-9297	179	4	192	192	NUM
fbem-9297	179	5	.	.	PUNCT
fbem-9297	180	1	[	[	X
fbem-9297	180	2	16	16	NUM
fbem-9297	180	3	]	]	X
fbem-9297	180	4	yan	yan	PROPN
fbem-9297	180	5	fanqing	fanqing	NOUN
fbem-9297	180	6	.	.	PUNCT
fbem-9297	181	1	reflections	reflection	NOUN
fbem-9297	181	2	on	on	ADP
fbem-9297	181	3	the	the	DET
fbem-9297	181	4	digital	digital	ADJ
fbem-9297	181	5	transformation	transformation	NOUN
fbem-9297	181	6	of	of	ADP
fbem-9297	181	7	the	the	DET
fbem-9297	181	8	cpa	cpa	NOUN
fbem-9297	181	9	profession	profession	NOUN
fbem-9297	181	10	in	in	ADP
fbem-9297	181	11	the	the	DET
fbem-9297	181	12	digital	digital	ADJ
fbem-9297	181	13	economy[j	economy[j	PROPN
fbem-9297	181	14	]	]	PUNCT
fbem-9297	181	15	.	.	PUNCT
fbem-9297	182	1	financial	financial	ADJ
fbem-9297	182	2	management	management	NOUN
fbem-9297	182	3	research,2020(09):48	research,2020(09):48	PROPN
fbem-9297	182	4	-	-	PUNCT
fbem-9297	182	5	53	53	NUM
fbem-9297	182	6	.	.	PUNCT
fbem-9297	183	1	[	[	X
fbem-9297	183	2	17	17	NUM
fbem-9297	183	3	]	]	X
fbem-9297	183	4	xia	xia	PROPN
fbem-9297	183	5	lijun	lijun	PROPN
fbem-9297	183	6	,	,	PUNCT
fbem-9297	183	7	chen	chen	PROPN
fbem-9297	183	8	hu	hu	PROPN
fbem-9297	183	9	,	,	PUNCT
fbem-9297	183	10	peng	peng	PROPN
fbem-9297	183	11	juan	juan	PROPN
fbem-9297	183	12	,	,	PUNCT
fbem-9297	183	13	wang	wang	PROPN
fbem-9297	183	14	zexia	zexia	PROPN
fbem-9297	183	15	.	.	PUNCT
fbem-9297	184	1	new	new	ADJ
fbem-9297	184	2	crown	crown	NOUN
fbem-9297	184	3	pneumonia	pneumonia	NOUN
fbem-9297	184	4	epidemic	epidemic	NOUN
fbem-9297	184	5	accelerates	accelerate	VERB
fbem-9297	184	6	digital	digital	ADJ
fbem-9297	184	7	transformation	transformation	NOUN
fbem-9297	184	8	of	of	ADP
fbem-9297	184	9	accounting	accounting	NOUN
fbem-9297	184	10	and	and	CCONJ
fbem-9297	184	11	auditing	auditing	NOUN
fbem-9297	184	12	industry[j	industry[j	NOUN
fbem-9297	184	13	]	]	PUNCT
fbem-9297	184	14	.	.	PUNCT
fbem-9297	185	1	china	china	PROPN
fbem-9297	185	2	management	management	PROPN
fbem-9297	185	3	accounting	accounting	NOUN
fbem-9297	185	4	,	,	PUNCT
fbem-9297	185	5	2020(02):56	2020(02):56	NUM
fbem-9297	185	6	-	-	SYM
fbem-9297	185	7	65	65	NUM
fbem-9297	185	8	.	.	PUNCT
fbem-9297	186	1	[	[	X
fbem-9297	186	2	18	18	NUM
fbem-9297	186	3	]	]	X
fbem-9297	186	4	shi	shi	PROPN
fbem-9297	186	5	fei	fei	PROPN
fbem-9297	186	6	fei	fei	PROPN
fbem-9297	186	7	.	.	PUNCT
fbem-9297	187	1	the	the	DET
fbem-9297	187	2	new	new	ADJ
fbem-9297	187	3	crown	crown	NOUN
fbem-9297	187	4	pneumonia	pneumonia	NOUN
fbem-9297	187	5	epidemic	epidemic	NOUN
fbem-9297	187	6	accelerates	accelerate	VERB
fbem-9297	187	7	the	the	DET
fbem-9297	187	8	digital	digital	ADJ
fbem-9297	187	9	transformation	transformation	NOUN
fbem-9297	187	10	of	of	ADP
fbem-9297	187	11	the	the	DET
fbem-9297	187	12	auditing	auditing	NOUN
fbem-9297	187	13	industry[j	industry[j	NOUN
fbem-9297	187	14	]	]	PUNCT
fbem-9297	187	15	.	.	PUNCT
fbem-9297	188	1	fortune	fortune	PROPN
fbem-9297	188	2	times,2020(03):157	times,2020(03):157	NOUN
fbem-9297	188	3	-	-	PUNCT
fbem-9297	188	4	158	158	NUM
fbem-9297	188	5	.	.	PUNCT