It incorporates a risk assessment methodology intended to reduce audit planning time and ensure that significant issues are included.
( It ( ( incorporates ( ( a ( risk ( assessment methodology ) ) ) ( intended ( to ( ( ( reduce ( audit ( planning time ) ) ) and ) ( ensure ( that ( ( significant issues ) ( are included ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (PRP It)) (VP (VBZ incorporates) (NP (NP (DT a) (NN risk) (NN assessment) (NN methodology)) (VP (VBN intended) (S (VP (TO to) (VP (VP (VB reduce) (NP (NN audit) (NN planning) (NN time))) (CC and) (VP (VB ensure) (SBAR (IN that) (S (NP (JJ significant) (NNS issues)) (VP (VBP are) (VP (VBN included)))))))))))) (. .)))
It does not use a risk assessment methodology due to time constraints.
( It ( ( ( does not ) ( use ( ( a ( risk ( assessment methodology ) ) ) ( due ( to ( time constraints ) ) ) ) ) ) . ) )
(ROOT (S (NP (PRP It)) (VP (VBZ does) (RB not) (VP (VB use) (S (NP (DT a) (NN risk) (NN assessment) (NN methodology)) (ADJP (JJ due) (PP (TO to) (NP (NN time) (NNS constraints))))))) (. .)))