Q: If The practitioner [auditor] shall perform an engagement only if he or she has reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users., can we say that "The auditor only needs to perform an engagement if he thinks the subject matter can be evaluated."?

A: yes

Q: If (Though in the 1980s, Congress did jiggle the tax rules in ways that encouraged both LBOs and ESOPs.), can we say that "LBOs and ESOPs were encouraged by the tax rules of the Congress."?

A: yes

Q: If Researchers in Boston are already implanting fetal pig cells in the brains of Parkinson's disease patients., can we say that "Fetal pig cells have not been successfully put in a human's brain."?

A: no

Q: If He straightened, still cursing., can we say that "He was cursing at his own mother"?

A:
it is not possible to tell