The above statement refers to all the applicable standards that the auditors should have followed during the attestation engagement.
During the attestation engagement, auditors should have followed certain standards.
The above statement has nothing to do with the auditors or applicable standards.
The ship first sailed during the reign of Elizabeth II.
General Kreipe had been kidnapped and smuggled of the island by the resistance.
Two dogs are sleeping.
Examine this dust.
Air traffic cannot be affected by modernization programs.
The man and woman are standing outdoors.