Some participants believed that the existing inspection process could be improved by looking less at the accounting firms' internal systems for quality control and more at the quality of the judgments that were made by the auditors in conducting the audit.
Current inspection practices involve reviewing an accounting firms internal quality control systems.
Nobody thinks that the quality of judgments made by auditors should be reviewed.
Good ones are rare.
There is a building with balconies.
In that case only use two, put them in and pour two beers over it.
I shall toast you.
It is easy to digest it all at once.
The ladies were getting their hair done.