This paper started with the observation that research since SOX has generally focused on audit regulation rather than the fundamentals of auditing. This has been understandable given the overwhelming significance of SOX and the data now readily available through Audit Analytics and similar databases in other countries. 想請教上面句子的given 是子句的開頭 整句=This 還是has been given (但這樣 understandable 形容詞就不對了)