An additional standard related to audit documentation for financial audits performed in accordance with GAGAS 
There are at least two standards related to audit documentation for financial audits performed in accordance with GAGAS.
There is only one standard related to audit documentation for financial audits performed in accordance with GAGAS.
Two children have wet feet.
The child and the people all seem to be happy and content.
A dog has turned into a sheep.
Only a small number of ladies were chosen.
The most powerful have flopped!
The woman is hitting the man.