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.
想请教上面句子的given 是子句的开头 整句=This
还是has been given
(但这样 understandable 形容词就不对了)