Auditors should design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material noncompliance with provisions of contracts or grant agreements.
Auditors should have their audit designs checked by a third party.
mnli hypothesis: Auditors should have their audit designs checked by a third party. premise: Auditors should design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material noncompliance with provisions of contracts or grant agreements.