A man and his wife walking hand in hand down the street.
A couple walk together.
The husband and wife are relaxing on the porch swing.
There are many items on FASB's agenda
There are people playing in the snow.
You and I went to a dinner theater last night.
The theory is correct and never wrong.
The blond woman plays music.
Auditors with a particular set of technical skills may be needed for certain assessment portions.