AICPA standards and GAGAS require that auditors use their understanding of internal control relevant to financial statement assertions affected by laws and regulations to identify types of potential misstatements, consider factors that affect the risk of material misstatement, and design substantive tests.
AICPA standards require auditors to use their understanding of internal controls.
AICPA standards require auditors to use their understanding external forces.
Someone jumped off a rock.
There are recent photos of Previn that clearly show that she is pregnant.
The cat is really young and virile.
You could watch the kid's shows for hours at a time.
Two men that are talking.
What is the meaning of this?