A man is out shoveling snow off of the stairs and sidewalk from the front of his home.
A guy is shoveling snow.
A man is drinking tequila sitting under a palm tree on the beach.
A group of people  standing outside a pizza place.
The way auditors can fulfill this rule is to enumerate numbers from checks, vouchers or other identifying documents they looked at.
Men play their instruments.
I'm not!
Her heart felt like it was wrapped in a chilly hand.
A man is working.