The engagement team generally should not finalize the audit plan or issue a commitment letter until it has done initial testing and reviewed existing information about the data and the system that produces the data.
The engagement team should do the initial testing.
The engagement team should finalize the audit plan without doing any prep work.
The kayakers are sleep.
The article Time ran on John Glenn was not favorable.
The dog chases the rabbit under the bush.
People are outside.
It is not easy being a vegetarian.
He found out the issue, and returned promptly.