consulting services in the field of design, selection, implementation and use of computer hardware and software systems for others; Research, development, design and upgrading of computer software but not including services relating to auditing or statistical sampling or forensic analysis or services specifically marketed to accountants and auditors

'account':46 'analysi':40 'audit':34 'auditor':48 'comput':13,26 'consult':1 'design':7,22 'develop':21 'field':5 'forens':39 'hardwar':14 'implement':9 'includ':30 'market':44 'other':19 'relat':32 'research':20 'sampl':37 'select':8 'servic':2,31,42 'softwar':16,27 'specif':43 'statist':36 'system':17 'upgrad':24 'use':11

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