The auditing standards issued by the United Kingdom's Audit Practices Board require NAO to plan and perform its audits to provide for reasonable assurance that the financial statements are free from material misstatement, whether caused by error, or by fraud or other irregularity.
The audits provide assurance that the financial statements are free of fraud.
The audit is not necessary for assurance.
There were three tall guys that didn't meet the requirements.
The woman is alone.
playing chess on the grass
There is no lighting used in displaying the manuscript.
A woman cooks for her kids.
The man is unemployed.