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)