Lauren M. Cunningham, Joleen Kremin, Amanda D. Warren
This project gives student groups the opportunity to research and analyze publicly available information in the context of audit planning and risk assessment for a publicly traded company. Students simulate an audit team environment and deliver a summary audit-planning memo, risk assessment analytical procedures, and a video presentation in which each audit team presents its findings to the “audit partner.” This project accomplishes several important learning objectives, including (1) familiarizing students with the SEC's EDGAR database and other public sources of company data; (2) fostering students' research and critical-thinking skills; and (3) improving students' understanding of the risk assessment process. This project uses free, publicly available information to achieve these objectives, and the project can be easily modified for subsequent classes by requiring students to utilize the most recent year's filings when completing the project. The project is appropriate for undergraduate or graduate auditing students.
{"title":"Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures","authors":"Lauren M. Cunningham, Joleen Kremin, Amanda D. Warren","doi":"10.2308/CIIA-52472","DOIUrl":"https://doi.org/10.2308/CIIA-52472","url":null,"abstract":"\u0000 This project gives student groups the opportunity to research and analyze publicly available information in the context of audit planning and risk assessment for a publicly traded company. Students simulate an audit team environment and deliver a summary audit-planning memo, risk assessment analytical procedures, and a video presentation in which each audit team presents its findings to the “audit partner.” This project accomplishes several important learning objectives, including (1) familiarizing students with the SEC's EDGAR database and other public sources of company data; (2) fostering students' research and critical-thinking skills; and (3) improving students' understanding of the risk assessment process. This project uses free, publicly available information to achieve these objectives, and the project can be easily modified for subsequent classes by requiring students to utilize the most recent year's filings when completing the project. The project is appropriate for undergraduate or graduate auditing students.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52472","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45643106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lauren M. Cunningham, Sarah E. Stein, Nicole S. Wright
This article summarizes a study (Cunningham, Li, Stein, and Wright 2019) in which we examine the initial impact of Form AP partner disclosure on audit quality. One difficulty with studying the effect of Form AP is that general time trends likely occurred even in the absence of partner disclosure. Our study addresses this concern by comparing two groups of audits: those experiencing partner name disclosure for the first time (treatment) and those not subject to the same shock (control). If Form AP was effective at driving immediate improvement in audit quality, any change for the treatment group should be greater than the control group. We conclude that audit quality appears to improve year-over-year; however, significant differences do not exist between these two groups in most of our tests, suggesting that partner disclosure does not explain these general trends. Further research is necessary to evaluate other potential impacts of Form AP.
{"title":"Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality","authors":"Lauren M. Cunningham, Sarah E. Stein, Nicole S. Wright","doi":"10.2308/CIIA-52431","DOIUrl":"https://doi.org/10.2308/CIIA-52431","url":null,"abstract":"\u0000 This article summarizes a study (Cunningham, Li, Stein, and Wright 2019) in which we examine the initial impact of Form AP partner disclosure on audit quality. One difficulty with studying the effect of Form AP is that general time trends likely occurred even in the absence of partner disclosure. Our study addresses this concern by comparing two groups of audits: those experiencing partner name disclosure for the first time (treatment) and those not subject to the same shock (control). If Form AP was effective at driving immediate improvement in audit quality, any change for the treatment group should be greater than the control group. We conclude that audit quality appears to improve year-over-year; however, significant differences do not exist between these two groups in most of our tests, suggesting that partner disclosure does not explain these general trends. Further research is necessary to evaluate other potential impacts of Form AP.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52431","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45027406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures. This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages. In addition, we use several recent high-profile cybersecurity incidents as illustrative examples in each of the five stages. We conclude by discussing implications for accountants.
{"title":"Accounting and Cybersecurity Risk Management","authors":"Tim V. Eaton, Jonathan H. Grenier, D. Layman","doi":"10.2308/CIIA-52419","DOIUrl":"https://doi.org/10.2308/CIIA-52419","url":null,"abstract":"\u0000 As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures. This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages. In addition, we use several recent high-profile cybersecurity incidents as illustrative examples in each of the five stages. We conclude by discussing implications for accountants.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52419","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41846191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The PCAOB's Form AP (audit personnel) includes the identity of the engagement partner, an indication of whether the audit report is dual-dated, and an indication of whether and to what extent other auditors participate in the engagement (in addition to the primary auditor). We review the nature of this information and prior literature relevant to audit partner identification, dual-dating, and involvement of other auditors as part of distributed audits, along with posing research questions and providing relevant instructional resources. Practitioners can use this information to garner insights from academic research on these important topics as they relate to their own audits. Academics can use this information to leverage the PCAOB's Form AP database in their research. Academics can also use the brief teaching resources to introduce the PCAOB's resources in this regard to students.
{"title":"PCAOB Form AP: Leveraging Information about Audit Personnel","authors":"D. Downey, Linette M. Rousseau, Karla M. Zehms","doi":"10.2308/CIIA-52398","DOIUrl":"https://doi.org/10.2308/CIIA-52398","url":null,"abstract":"\u0000 The PCAOB's Form AP (audit personnel) includes the identity of the engagement partner, an indication of whether the audit report is dual-dated, and an indication of whether and to what extent other auditors participate in the engagement (in addition to the primary auditor). We review the nature of this information and prior literature relevant to audit partner identification, dual-dating, and involvement of other auditors as part of distributed audits, along with posing research questions and providing relevant instructional resources. Practitioners can use this information to garner insights from academic research on these important topics as they relate to their own audits. Academics can use this information to leverage the PCAOB's Form AP database in their research. Academics can also use the brief teaching resources to introduce the PCAOB's resources in this regard to students.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52398","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46671376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Based on a recent SEC proposal, publicly traded companies will be required to adopt a clawback in accordance with the Dodd-Frank Act. In response, firms have been voluntarily adopting clawbacks at an increasing rate. Prior research finds one benefit of voluntarily adopting a clawback is a decrease in restatements. A recent study by Pyzoha (2015) uses an experiment to further investigate restatements in a clawback environment by studying executives' restatement decisions based on auditor quality and executive compensation structure. Results show there may be an unintended consequence of clawbacks that partially offsets the aforementioned benefit. The study finds executives are less likely to agree with restating financial statements when their pay consists of a higher percentage of incentives and there is a lower quality auditor. Importantly, the study shows this tendency is reduced with a higher quality auditor. This article summarizes the study's motivation, research method, results, and practical implications.
{"title":"The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment","authors":"Jonathan S. Pyzoha, J. G. Jenkins","doi":"10.2308/CIIA-52397","DOIUrl":"https://doi.org/10.2308/CIIA-52397","url":null,"abstract":"\u0000 Based on a recent SEC proposal, publicly traded companies will be required to adopt a clawback in accordance with the Dodd-Frank Act. In response, firms have been voluntarily adopting clawbacks at an increasing rate. Prior research finds one benefit of voluntarily adopting a clawback is a decrease in restatements. A recent study by Pyzoha (2015) uses an experiment to further investigate restatements in a clawback environment by studying executives' restatement decisions based on auditor quality and executive compensation structure. Results show there may be an unintended consequence of clawbacks that partially offsets the aforementioned benefit. The study finds executives are less likely to agree with restating financial statements when their pay consists of a higher percentage of incentives and there is a lower quality auditor. Importantly, the study shows this tendency is reduced with a higher quality auditor. This article summarizes the study's motivation, research method, results, and practical implications.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52397","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41544510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Public Company Accounting Oversight Board (PCAOB) appoints an advisory group known as the Standing Advisory Group (SAG) to provide input on the relevance and appropriateness of its standard-setting agenda. Throughout the year, the PCAOB convenes meetings where the SAG opines on the direction of authoritative guidance on behalf of constituent groups. Our descriptive study provides an overview of the SAG's composition and role in standard-setting and succinctly describes the group members' professional experience since its inception in 2004. Specifically, we examine to what extent the PCAOB assembles the advisory group in consideration of the requirements of the Federal Advisory Committee Act of 1972 (FACA), which mandates appropriate constituent representation on governmental advisory boards. We find that although the PCAOB is not required to meet the requirements of the FACA, the SAG appears to represent an appropriate level and variety of professional experience consistent with other governmental advisory boards. Data Availability: Publicly available.
{"title":"Profiling Membership in the PCAOB's Standing Advisory Group","authors":"Kelsey R. Brasel, L. T. Williams","doi":"10.2308/CIIA-52382","DOIUrl":"https://doi.org/10.2308/CIIA-52382","url":null,"abstract":"\u0000 The Public Company Accounting Oversight Board (PCAOB) appoints an advisory group known as the Standing Advisory Group (SAG) to provide input on the relevance and appropriateness of its standard-setting agenda. Throughout the year, the PCAOB convenes meetings where the SAG opines on the direction of authoritative guidance on behalf of constituent groups. Our descriptive study provides an overview of the SAG's composition and role in standard-setting and succinctly describes the group members' professional experience since its inception in 2004. Specifically, we examine to what extent the PCAOB assembles the advisory group in consideration of the requirements of the Federal Advisory Committee Act of 1972 (FACA), which mandates appropriate constituent representation on governmental advisory boards. We find that although the PCAOB is not required to meet the requirements of the FACA, the SAG appears to represent an appropriate level and variety of professional experience consistent with other governmental advisory boards.\u0000 Data Availability: Publicly available.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47745674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Blockchain is a disruptive technology that offers advantages to the audit profession such as transparency into all transactions, an immutable ledger, and the potential for real-time auditing. However, to realize these benefits, the profession must be prepared to gain comfort over blockchains as a component of organizations' information technology infrastructure. This paper considers risks to private and permissioned blockchains through the lens of information technology general controls (ITGCs) as part of an audit of internal control over financial reporting. I discuss new ITGC areas of focus for auditors to consider, along with areas of risk that blockchain could eliminate. To help readers better understand this emerging topic, I provide illustrations, a summary table of key points, and a glossary of blockchain-related terms used throughout the paper. This paper should be viewed as a primer of ITGC considerations on blockchain audits, as more nuanced concerns will emerge as the technology evolves.
{"title":"A Primer for Information Technology General Control Considerations on a Private and Permissioned Blockchain Audit","authors":"Mark D. Sheldon","doi":"10.2308/CIIA-52356","DOIUrl":"https://doi.org/10.2308/CIIA-52356","url":null,"abstract":"Blockchain is a disruptive technology that offers advantages to the audit profession such as transparency into all transactions, an immutable ledger, and the potential for real-time auditing. However, to realize these benefits, the profession must be prepared to gain comfort over blockchains as a component of organizations' information technology infrastructure. This paper considers risks to private and permissioned blockchains through the lens of information technology general controls (ITGCs) as part of an audit of internal control over financial reporting. I discuss new ITGC areas of focus for auditors to consider, along with areas of risk that blockchain could eliminate. To help readers better understand this emerging topic, I provide illustrations, a summary table of key points, and a glossary of blockchain-related terms used throughout the paper. This paper should be viewed as a primer of ITGC considerations on blockchain audits, as more nuanced concerns will emerge as the technology evolves.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52356","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68972086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper summarizes '“Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?”' (Church, Jenkins, and Stanley 2018). Their paper maintains that while the concept of independence is theoretically appealing, it is fraught with practical problems. Church et al. (2018) analyze the current oversight of auditor independence in the U.S. and the need for auditor independence from the perspective of various parties involved in the financial reporting process. In doing so, the paper discusses implications and challenges affecting one or more of these parties. Finally, Church et al. (2018) evaluate alternatives to the current regulatory approach of prohibiting various auditor client relationships to manage auditor independence. The paper concludes that increasing audit committees' responsibilities for monitoring auditor independence, along with additional disclosure about threats and safeguards to auditor independence, is worthy of further discussion and debate as a path toward addressing the auditor independence conundrum.
{"title":"A Current Evaluation of Independence as a Foundational Element of the Auditing Profession in the United States","authors":"J. G. Jenkins, Jonathan D. Stanley","doi":"10.2308/CIIA-52357","DOIUrl":"https://doi.org/10.2308/CIIA-52357","url":null,"abstract":"\u0000 This paper summarizes '“Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?”' (Church, Jenkins, and Stanley 2018). Their paper maintains that while the concept of independence is theoretically appealing, it is fraught with practical problems. Church et al. (2018) analyze the current oversight of auditor independence in the U.S. and the need for auditor independence from the perspective of various parties involved in the financial reporting process. In doing so, the paper discusses implications and challenges affecting one or more of these parties. Finally, Church et al. (2018) evaluate alternatives to the current regulatory approach of prohibiting various auditor client relationships to manage auditor independence. The paper concludes that increasing audit committees' responsibilities for monitoring auditor independence, along with additional disclosure about threats and safeguards to auditor independence, is worthy of further discussion and debate as a path toward addressing the auditor independence conundrum.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52357","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46256427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Outsourcing and offshoring have become common practice among audit firms and have introduced dynamic changes to the experiences of novice auditors. Tasks once performed by novice auditors are now performed by firm members outside the core audit team, which in turn frees up novice auditors to perform different types of tasks. We utilize a 2 × 2 mixed design to manipulate the task type and the order in which tasks are performed to answer questions about knowledge acquisition among novice auditors. We examine accuracy on a confirmations task and sequential learning experienced by novice auditors. Our results show that the type of experience is important to novice auditors' performance as is the order in which these experiences occur. Based on our findings, we provide recommendations for improving novice auditors training and on the job experience in the changing environment of audits.
{"title":"Taking on Too Much, Too Soon? An Exploration of Experiential Learning of Novice Auditors in an Offshoring Setting","authors":"Velina K. Popova, Nicole S. Wright","doi":"10.2308/CIIA-52330","DOIUrl":"https://doi.org/10.2308/CIIA-52330","url":null,"abstract":"\u0000 Outsourcing and offshoring have become common practice among audit firms and have introduced dynamic changes to the experiences of novice auditors. Tasks once performed by novice auditors are now performed by firm members outside the core audit team, which in turn frees up novice auditors to perform different types of tasks. We utilize a 2 × 2 mixed design to manipulate the task type and the order in which tasks are performed to answer questions about knowledge acquisition among novice auditors. We examine accuracy on a confirmations task and sequential learning experienced by novice auditors. Our results show that the type of experience is important to novice auditors' performance as is the order in which these experiences occur. Based on our findings, we provide recommendations for improving novice auditors training and on the job experience in the changing environment of audits.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52330","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45563529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article summarizes a recent academic study (Herda, Cannon, and Young 2019) that investigates the effects of supervisor coaching and staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. Our study predicts and finds that staff auditors who are coached by supervisors to consider the impact of their work on external financial statement users are more mindful (i.e., more attentive and aware) during an audit and less likely to engage in premature sign-off. The results highlight the importance of workplace mindfulness in an audit environment and suggest that supervisor coaching is a practical technique to elicit workplace mindfulness among staff-level auditors.
这篇文章总结了最近的一项学术研究（Herda，Cannon，and Young 2019），该研究调查了主管辅导和员工审计员的工作场所正念对过早签字的影响，过早签字是一种严重的审计质量威胁行为，在审查过程中可能未被发现。我们的研究预测并发现，在主管的指导下考虑其工作对外部财务报表用户的影响的审计人员在审计期间会更加注意（即更加注意和意识到），不太可能过早签字。研究结果强调了工作场所正念在审计环境中的重要性，并表明主管辅导是在员工级审计师中引发工作场所正意识的一种实用技术。
{"title":"The Effects of Supervisor Coaching and Workplace Mindfulness on Audit Quality-Threatening Behavior among Staff Auditors","authors":"David N. Herda, Nathan H. Cannon, R. Young","doi":"10.2308/CIIA-52324","DOIUrl":"https://doi.org/10.2308/CIIA-52324","url":null,"abstract":"\u0000 This article summarizes a recent academic study (Herda, Cannon, and Young 2019) that investigates the effects of supervisor coaching and staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. Our study predicts and finds that staff auditors who are coached by supervisors to consider the impact of their work on external financial statement users are more mindful (i.e., more attentive and aware) during an audit and less likely to engage in premature sign-off. The results highlight the importance of workplace mindfulness in an audit environment and suggest that supervisor coaching is a practical technique to elicit workplace mindfulness among staff-level auditors.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52324","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49186080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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