In planning the engagement, auditors should obtain an understanding of internal control7 as it relates to the subject matter or assertion to which the auditors are attesting.
Auditors get an understanding of internal controls.
Auditors have external controls.
A rabbit is in a parade
A boy is sitting.
I loved the scene where the buffaloes were running.
Italy is made up of an intricate system of canals, only allowing for transportation via boat.
Two guys are playing their drums for a group of people.
The people are outdoors.