| to the financial reporting process | 11 | other |
| to an audit programme | 3 | transitive-object |
| in the years | 3 | temporal |
| audit → be → relevant | 15 |
| audit → be → applicable | 6 |
| audit → be → a follow-up | 5 |
| audit → be → related | 3 |
| audit → be → involved | 3 |
| negative | neutral | positive |
| 0.100 | 0.636 | 0.264 |
| Raw frequency | 32 |
| Normalized frequency | 0.419 |
| Modifier score | 0.500 |
| Perplexity | 226.267 |