Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.
( ( Agreed-upon Auditors ) ( ( perform ( testing ( to ( ( issue ( ( a report ) ( of findings ) ) ) ( based ( on ( ( specific procedures ) ( performed ( on ( subject matter ) ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Agreed-upon) (NNS Auditors)) (VP (VBP perform) (S (VP (VBG testing) (S (VP (TO to) (VP (VB issue) (NP (NP (DT a) (NN report)) (PP (IN of) (NP (NNS findings)))) (PP (VBN based) (PP (IN on) (NP (NP (JJ specific) (NNS procedures)) (VP (VBN performed) (PP (IN on) (NP (NN subject) (NN matter))))))))))))) (. .)))
Some auditors perform tests to issue findings based on certain circumstances.
( ( Some auditors ) ( ( perform ( tests ( to ( ( issue findings ) ( based ( on ( certain circumstances ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT Some) (NNS auditors)) (VP (VBP perform) (S (NP (NNS tests)) (VP (TO to) (VP (VB issue) (NP (NNS findings)) (PP (VBN based) (PP (IN on) (NP (JJ certain) (NNS circumstances)))))))) (. .)))