A dog retrieving in the water.
In the water a dog is retrieving.
An ocean is catching a dog in a playground
Borrowdale is located within the confines of the Lake District.
A man in a red sweater is standing at a table playing checkers.
Falmouth is a tourist destination for rafting.
An asian man is reading while taking notes on the book inside.
Three people are standing.
GAGAS does not prescribe additional reporting requirements for attestation engagements.