A black dog and a black and white dog are running in dirt.
There are two dogs outside.
The dogs lazily sit in the sun.
Kids are dressed in winter gear and following a woman.
The group of bicyclists are sitting on a couch.
The guidance contained in this section should be applied by auditors to other types of financial audits where applicable.
Two people are taking a nap.
A woman is sitting outdoors.
I'm just going to the book store to browse.