The statement should be qualified in situations where the auditors did not follow an applicable standard.
When the auditors did not follow an applicable standard, the statement should be qualified.
This statement should be qualified even though the auditors followed the standard.
One girl is shopping for candy.
A picture shows a man painting.
The Jantar Mantar is set north of Connaught Place in New Delhi.
We Cooley still has his seat to this day.
A man is moving fast.
A group of people sitting on the grass