Auditors should obtain an understanding of the program to be audited to help assess, among other matters, the significance of possible audit objectives and the feasibility of achieving them.
Auditors should understand the program well.
Auditors don't need to understand the program well.
They don't have any technology.
The independent analysis was seen as a waste of time.
It was always a duty for me.
Two vampires are sunbathing.
The grounds cover many acres.
We are both getting a break.