which laws and regulations might have a direct and material effect on the financial statements, (2) designing tests of compliance with laws and regulations, and (3) evaluating the results of those tests.
They design tests for compliance with regulations.
They have no way to judge if regulations are being followed.
Boats are lost in a storm.
a human is playing an instrument
The street scene features buildings
Four men stood alone wearing masks.
Economic growth can be increased by an increase in saving and investing.
Nobody ended up coming.