---

audit → ReceivesAction → conducted in accordance	0.77
audit → ReceivesAction → completed	0.68
internal audit (subgroup of audit) → CapableOf → included audit	0.68
audit → ReceivesAction → conducted	0.67
audit → CapableOf → obtain audit evidence	0.63
audit → ReceivesAction → made	0.60
audit → CapableOf → ensure compliance	0.60
audit → HasProperty → independent	0.59
audit → CapableOf → include examining on a test basis	0.58
audit → HasProperty → accurate	0.57
audit → CapableOf → include assessing the accounting principles	0.57
audit → CapableOf → detect a material misstatement	0.57
matter → RelatedTo → audit	0.56
audit → ReceivesAction → requested	0.56
audit → CapableOf → evaluate overall financial statement presentation	0.55
audit → CapableOf → include evaluating the appropriateness of accounting policies	0.55
audit → HasProperty → appropriate	0.55
audit → CapableOf → provide reasonable basis	0.55
audit → CapableOf → include evaluating the reasonableness of accounting estimates	0.53
audit → ReceivesAction → justified	0.52
audit → HasProperty → reliable	0.51
audit → ReceivesAction → conducted by ernst	0.51
audit → HasProperty → literate	0.50
audit → ReceivesAction → conducted by independent certified public accountant	0.50
audit → ReceivesAction → released	0.49
district → HasA → audit	0.49
audit → ReceivesAction → conducted by young	0.49
audit → ReceivesAction → limited	0.48
audit → HasProperty → important	0.48
audit → ReceivesAction → approved	0.48
audit → ReceivesAction → pre	0.48
audit → CapableOf → provide the highest level of assurance	0.45
audit → HasProperty → time-consuming	0.45
audit → CapableOf → cover the period	0.44
audit → CapableOf → include evaluating theappropriateness of the accounting policies	0.44
audit → CapableOf → provide assurance	0.44
audit → HasProperty → confidential	0.43
audit → HasProperty → good	0.43
audit → CapableOf → assess the risk	0.43
audit → HasProperty → relevant	0.43
audit → ReceivesAction → scheduled	0.42
audit → CapableOf → include evaluating the appropriateness of the accountingpolicies	0.42
audit → HasProperty → thorough	0.42
audit → HasSubevent → an audit report	0.41
audit → AtLocation → progress	0.41
audit → HasProperty → ongoing	0.41
audit → ReceivesAction → conducted by independent auditor	0.41
audit → ReceivesAction → closed	0.41
audit → HasProperty → stressful	0.40
audit → HasProperty → comprehensive	0.39
audit → CapableOf → report state	0.39
audit → ReceivesAction → held	0.39
audit → CapableOf → reveal underpayment	0.39
audit → CapableOf → raise question	0.39
audit → ReceivesAction → made public	0.39
audit → ReceivesAction → implemented	0.39
audit → CapableOf → find deficiency	0.38
audit → ReceivesAction → included in fiscal year	0.38
audit → ReceivesAction → delayed	0.38
audit → ReceivesAction → released by auditor of state dave yost	0.38
audit → CapableOf → cover one calendar year	0.38
audit → ReceivesAction → required	0.38
audit → ReceivesAction → conducted in response	0.38
audit → ReceivesAction → conducted by certified public accountant	0.38
audit → HasProperty → detailed	0.38
audit → ReceivesAction → conducted by auditor	0.38
audit → CapableOf → include evaluating the appropriateness ofaccounting policies	0.38
audit → ReceivesAction → required under statutory provisions	0.37
audit → ReceivesAction → commissioned by the healthcare quality improvement partnership	0.37
audit → CapableOf → examine policy	0.37
audit → ReceivesAction → published	0.37
audit → ReceivesAction → established	0.37
audit → CapableOf → examine silviculture	0.37
audit → ReceivesAction → warranted	0.37
audit → CapableOf → assess compliance	0.37
audit → CapableOf → take day	0.37
audit → ReceivesAction → conducted in manner	0.37
audit → ReceivesAction → conducted for the purpose	0.36
audit → ReceivesAction → required by state law	0.36
audit → HasProperty → systematic	0.36
audit → ReceivesAction → conducted by kpmg	0.35
audit → ReceivesAction → conducted on site	0.35
audit → CapableOf → make a number of recommendations	0.35
audit → CapableOf → shed light	0.35
audit → CapableOf → includesevaluate the reasonableness of theaccounting estimates	0.35
audit → CapableOf → cover fiscal years	0.35
audit → HasProperty → specific	0.35
audit → HasProperty → useful	0.35
audit → HasProperty → expensive	0.35
audit → ReceivesAction → conducted by mail	0.35
audit → CapableOf → report result	0.35
audit → ReceivesAction → issued	0.35
audit → CapableOf → find error	0.35
audit → CapableOf → find significant deficiencies	0.35
audit → ReceivesAction → performed by cure53	0.35
audit → ReceivesAction → carried out on annual basis	0.35
audit → CapableOf → start with an opening meeting	0.35
audit → ReceivesAction → released in february	0.34
audit → ReceivesAction → carried out by qualified auditor	0.34
audit → ReceivesAction → conducted at the expense of on semiconductor	0.34
audit → ReceivesAction → released in 2009	0.34
audit → HasProperty → free	0.34
audit → CapableOf → make public	0.34
board (aspect of fund) → HasA → audit	0.34
audit → ReceivesAction → based on record	0.33
audit → ReceivesAction → performed by independent third party	0.33
audit → CapableOf → focus on security	0.33
audit → CapableOf → consist of supervisory board members	0.33
audit → ReceivesAction → carried out in 2016	0.33
audit → ReceivesAction → conducted at the place	0.33
audit → HasProperty → broad	0.33
audit → CapableOf → provide the basis	0.33
audit → CapableOf → take about three months	0.32
audit → CapableOf → encompass financial statements	0.32
audit → ReceivesAction → enabled	0.32
audit → CapableOf → take month	0.32
audit → HasProperty → unique	0.32
audit → ReceivesAction → conducted by company	0.32
audit → ReceivesAction → released by state comptroller thomas p. dinapoli	0.32
audit → CapableOf → include obtaining an understanding of ifcofr	0.32
audit → ReceivesAction → required by the legislative post audit act	0.32
audit → ReceivesAction → restricted in scope	0.32
audit → ReceivesAction → initiated	0.32
audit → ReceivesAction → ordered	0.31
audit → CapableOf → express opinion	0.31
audit → ReceivesAction → comprised of two main sections	0.31
audit → HasProperty → cheaper	0.31
audit → ReceivesAction → conducted through meeting	0.31
audit → ReceivesAction → released in july	0.31
audit → ReceivesAction → comprised of independent directors	0.31
audit → ReceivesAction → conducted by independent and qualified auditor	0.31
audit → CapableOf → identify several areas	0.31
audit → CapableOf → cover 2015	0.31
recommendation → CreatedBy → audit	0.31
audit → HasProperty → incorrect	0.31
audit → ReceivesAction → performed by a cpa firm	0.30
audit → ReceivesAction → published in august	0.30
audit → CapableOf → enhance the degree of confidence	0.30
audit → CapableOf → place in financial statements	0.30
audit → ReceivesAction → performed by person	0.30
audit → HasProperty → voluntary	0.30
audit → ReceivesAction → commissioned by city council	0.30
audit → HasProperty → imminent	0.30
audit → CapableOf → cover year	0.30
audit → CapableOf → reveal violation	0.30
audit → CapableOf → cover 2014	0.30
audit → ReceivesAction → conducted in person	0.30
audit → HasProperty → extensive	0.30
audit → ReceivesAction → conducted by third party	0.30
audit → ReceivesAction → corrected	0.30
audit → CapableOf → apply to entire organization	0.30
audit → HasProperty → compulsory	0.30
audit → CapableOf → work to respond to the risks of material misstatement	0.30
audit → ReceivesAction → used in regulated industries	0.30
audit → HasProperty → clear	0.30
audit → CapableOf → reveal more of the amount	0.30
audit → CapableOf → exist to support the congress	0.30
audit → ReceivesAction → triggered	0.30
audit → HasProperty → underway	0.29
audit → HasProperty → difficult	0.29
audit → ReceivesAction → suspended	0.29
audit → CapableOf → take week	0.29
audit → CapableOf → focus on training	0.29
audit → RelatedTo → financial year of the fund	0.29
audit → ReceivesAction → carried out on the basis	0.29
audit → ReceivesAction → performed on the spot	0.29
audit → ReceivesAction → carried out in the member states	0.29
audit → ReceivesAction → carried out in liaison	0.29
audit → ReceivesAction → released in 2010	0.29
audit → HasPrerequisite → the auditor	0.29
audit → ReceivesAction → based on complaint	0.29
audit → CapableOf → examine operational planning	0.29
audit → ReceivesAction → removed	0.29
audit → ReceivesAction → conducted by the accounting firm	0.29
audit → ReceivesAction → conducted by the treasury inspector general	0.29
audit → HasA → significant impact	0.29
audit → CapableOf → report quality	0.29
audit → HasSubevent → public report	0.29
audit → CapableOf → meet applicable legal requirements	0.28
audit → ReceivesAction → viewed	0.28
audit → CapableOf → evaluate the impact of public policies	0.27
audit → ReceivesAction → based on guideline	0.27
audit → ReceivesAction → developed by the world health organization	0.27
audit → ReceivesAction → released in may	0.27
audit → CapableOf → identify areas of positive/negative practice	0.27
audit → CapableOf → provide framework	0.27
audit → ReceivesAction → conducted by electronic means	0.27
audit → ReceivesAction → conducted under pcaob standards	0.27
audit → CapableOf → take four days	0.27
audit → CapableOf → begin in march	0.27
audit → CapableOf → evaluate content of the financial statements	0.27
audit → CapableOf → focus on operation	0.27
audit → HasSubevent → finding	0.27
audit → HasProperty → less intrusive	0.27
audit → ReceivesAction → leaked to medium	0.27
audit → CapableOf → assess the adequacy of system controls	0.27
audit → ReceivesAction → conducted in 2017	0.27
audit → ReceivesAction → scoped	0.27
audit → CapableOf → present the report	0.27
audit → ReceivesAction → restricted in duration	0.27
audit → CapableOf → examine the period of july	0.27
audit → CapableOf → review internal controls	0.27
audit → ReceivesAction → carried out with assistance	0.27
audit → ReceivesAction → carried out by the food and veterinary office	0.27
audit → ReceivesAction → conducted in 2002	0.27
audit → ReceivesAction → completed in december	0.27
audit → DefinedAs → the policy	0.27
audit → ReceivesAction → conducted by cag	0.27
audit → HasProperty → unnecessary	0.26
audit → HasProperty → more effective	0.26
audit → HasA → significant weaknesses	0.25
audit → ReceivesAction → conducted in september	0.25
audit → CapableOf → review administrative procedures	0.25
audit → ReceivesAction → determined based on virtual dsn address	0.25
audit → CapableOf → begin in january	0.25
audit → CapableOf → start in november	0.25
audit → HasProperty → overdue	0.25
audit → CapableOf → cover entire operations of the auditee	0.25
audit → CapableOf → improve accountability	0.25
audit → CapableOf → obtain auditevidence	0.25
audit → CapableOf → review financial statements	0.25
audit → ReceivesAction → founded on our main theme	0.25
audit → CapableOf → reverse the trend	0.25
audit → CapableOf → give better understanding	0.25
audit → CapableOf → adjust a partnership's income	0.25
audit → ReceivesAction → unannounced	0.25
audit → HasPrerequisite → integrity	0.25
audit → HasPrerequisite → indelibility	0.25
audit → ReceivesAction → revealed	0.25
audit → CapableOf → show similar instances of the fed	0.25
audit → ReceivesAction → conducted under the central excise act	0.25
audit → CapableOf → show good faith	0.25
audit → CapableOf → make the best decisions	0.25
audit → ReceivesAction → carried out by customer	0.25
audit → ReceivesAction → sought by good-government groups	0.25
audit → ReceivesAction → released on tuesday	0.25
audit → CapableOf → focus on control manipulations	0.25
audit → ReceivesAction → conducted by professional	0.25
audit → CapableOf → involve performing procedures toobtain audit evidence	0.25
audit → ReceivesAction → conducted by two organizations	0.25
audit → ReceivesAction → allowed in any calendar year	0.25
audit → ReceivesAction → raised	0.25
audit → ReceivesAction → carried out in brazil	0.25
audit → ReceivesAction → carried out in the republic of moldova	0.25
audit → ReceivesAction → withdrawn	0.25
audit → CapableOf → evaluate overall presentation of the financialstatements	0.25
audit → ReceivesAction → rescheduled	0.25
audit → CapableOf → pass the house	0.25
audit → CapableOf → reveal difficult truths	0.25
audit → HasProperty → synchronous	0.25
audit → CapableOf → act as deterrent	0.25
audit → CapableOf → comply with the client’s objective	0.25
audit → HasProperty → short	0.25
audit → CapableOf → hold regular meetings	0.25
audit → HasProperty → conventional	0.25
audit → CapableOf → continue with fixed date of completion	0.25
audit → CapableOf → inform the public	0.25
audit → ReceivesAction → requested by the committee	0.25
audit → ReceivesAction → completed on 30 september	0.25
audit → ReceivesAction → limited to facility	0.25
audit → ReceivesAction → conducted by reputable and experienced accounting firm	0.25
audit → CapableOf → consist of 10 questions	0.25
audit → ReceivesAction → performed within the project	0.25
audit → CapableOf → last week	0.25
audit → CapableOf → concentrate on all four core curriculum areas	0.25
audit → CapableOf → come to light	0.25
audit → CapableOf → use infrared camera	0.25
audit → ReceivesAction → conducted by trane	0.25
audit → ReceivesAction → conducted by distributor	0.25
audit → ReceivesAction → governed by the confidentiality terms	0.25
audit → CapableOf → go beyond financial	0.25
audit → ReceivesAction → commissioned by lincoln performing arts centre	0.25
audit → CapableOf → signed by the auditor	0.25
audit → ReceivesAction → required before annual general meeting	0.25
audit → ReceivesAction → performed by other auditor	0.25
audit → CapableOf → serve as acceptable verification procedure	0.25
audit → CapableOf → bind on all copyright owners	0.25
audit → CapableOf → bind on performers	0.25
audit → CapableOf → help to identify specific consequences of harmful drinking	0.25
audit → ReceivesAction → used in educational institutions	0.25
audit → ReceivesAction → formalized	0.25
audit → HasProperty → unnerving	0.25
audit → HasProperty → kept secret	0.25
audit → CapableOf → assess the sensitivity	0.25
audit → CapableOf → assess security risks	0.25
audit → CapableOf → assess public perceptions of the information	0.25
audit → ReceivesAction → conducted by smith	0.25
audit → ReceivesAction → performed by independent third party security professionals	0.25
audit → ReceivesAction → conducted by the national audit office	0.25
audit → ReceivesAction → performed for current year	0.25
audit → CapableOf → serve public interest	0.25
audit → CapableOf → be an accounting procedure	0.25
audit → HasProperty → unsatisfactory	0.25
audit → CapableOf → cover the period of january	0.25
audit → ReceivesAction → conducted in house	0.25
audit → ReceivesAction → included in oia’s fiscal year	0.25
audit → CapableOf → focus on system	0.25
audit → ReceivesAction → presented to the board	0.25
audit → CapableOf → log for the files of their department	0.25
audit → CapableOf → highlight problem	0.25
audit → ReceivesAction → conducted under the collections act	0.25
audit → HasProperty → optional	0.25
audit → CapableOf → express unqualified opinion	0.25
audit → CapableOf → confirm the need	0.25
audit → HasProperty → invasive	0.25
audit → ReceivesAction → reduced to two times weekly	0.25
audit → ReceivesAction → provided to the district	0.25
audit → ReceivesAction → performed by least authority	0.25
audit → CapableOf → pay bill	0.25
audit → CapableOf → remain open	0.25
audit → ReceivesAction → released on wednesday	0.25
internal audit (subgroup of audit) → CapableOf → focus on operational audits	0.25
audit → ReceivesAction → submitted	0.23
audit → HasProperty → complex	0.23
audit → CapableOf → reveal irregularity	0.23
audit → HasProperty → incomplete	0.23
audit → CapableOf → give important feedback	0.23
audit → HasProperty → mandatory	0.22
audit → HasPrerequisite → licensure	0.21
audit → HasSubevent → penalty	0.21
audit → HasSubevent → interest	0.20
audit → HasProperty → positive	0.20
audit → CapableOf → begin in june	0.18
audit → ReceivesAction → biased	0.18
audit → HasProperty → more expensive	0.18
audit → CapableOf → log for privileged user accounts	0.18
audit → ReceivesAction → flawed	0.18
audit → CapableOf → allege mismanagement	0.18
audit → ReceivesAction → brought to the floor	0.18
audit → HasSubevent → criminal prosecution	0.18
audit → CapableOf → expose massive corruption	0.18
audit → ReceivesAction → leaked	0.18
audit → HasProperty → quick	0.18
audit → HasProperty → painless	0.18
audit → CapableOf → do excellent job	0.16
audit → CapableOf → provide an action plan	0.16
audit → CapableOf → process positive one	0.16
audit → CapableOf → improve the department's decision-making	0.16
audit → ReceivesAction → caused by the client	0.16
audit → HasProperty → easier	0.16
audit → CapableOf → allege fraud, mismanagement and misappropriationof $268,000	0.16
audit → CapableOf → allege misappropriation	0.16
audit → HasProperty → worthless	0.16
audit → CapableOf → face significant delays	0.16
audit → ReceivesAction → completed in march	0.16
audit → ReceivesAction → ordered by the legislature	0.16
audit → ReceivesAction → guided by scientifically-based research	0.16
audit → CapableOf → give idea	0.16
audit → ReceivesAction → conducted by the inspector general	0.16
audit → ReceivesAction → commissioned by french government	0.16
audit → RelatedTo → pain and continence management	0.16
audit → RelatedTo → skin care	0.16
audit → RelatedTo → clinical care	0.16
audit → CapableOf → identify reportable conditions	0.16
audit → CapableOf → find serious problems	0.16
audit → HasProperty → long	0.16
audit → CapableOf → demonstrate our commitment	0.16
audit → CapableOf → find lax controls	0.16
internal audit (subgroup of audit) → IsA → independent, objective assurance	0.16
audit → HasProperty → feasible	0.14