62869
" At the same time , the Revenue Commissioners said " that current audits said little about the business model of firms or their liquidity position " .
 Revenue Commissioners
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: media, plant, vehicle, astronomical object, time, disease, animal, location, person, organization, mythical figure, food, biology, geographical phenomenon, instrument, event 
Text: {0} 
Answer:
 Revenue Commissioners