A child is playing with a water spout outdoors while the rest of his family watches.
The family is watching the child.
The child is playing with the dog.
A woman is using a telescope.
Client funds were deposited into the trust accounts.
People are outside on the beach
The auditor cannot provide this list to anyone.
A person is using a writing utensil.
You'd be less convincing if you wrote what I wrote about.