Another important user of the auditors' report is the entity being audited, which is responsible for acting on the auditors' recommendations.
The entity being audited is a user of the auditor's report.
The entity being audited cannot be a user of the auditor's report.
Two young women are sitting and knitting
Darjeeling has the highest course.
A prisoner is posing for a picture.
Pompeii is being excavated and work has already begun.
A dog is curled up into a ball, sleeping.
Buchanan never met any members of the council.