If officials of the audited entity do not have such a process, auditors may wish to establish their own process.
When the audited entity does not have a process, auditors may wish to use their own.
When the process does not exist, the auditors cannot proceed.
It's not a lot of work for just one night.
Par of the time you see the best side of people.
The service wanted additional funds.
The man is asleep on a sandy beach.
Artists and other creative types of people are produced by the city.
the group stayed home and slept