Question: In that respect, participants also discussed the need for auditors to expand their focus on internal control to include controls over performance data in order to better meet the needs of investors for assurances on financial statements and for understanding all business risks.
Investors were happy to see that their concerns about controls over performance data were finally being addressed.

Answer: it is not possible to tell

Question: If you do decide to go in summer, start early in the day.
Should you make the decision to go during the summer, begin at an early point in the day.

Answer: yes

Question: Edinburgh draws the best of Scottish products to its stores and provides a ready marketplace for goods from the northern Highlands and islands.
If you want to taste the Scottish Haggis or other delicacies, Edinburgh is the go-to place.

Answer:
it is not possible to tell