A convenient base for side trips, the capital of the Franche-Comt?? region has an attractive city center around the pedestrian zone of the Grande-Rue.
The capital of the Franche-Comt region has a lovely city center.
If specific information comes to the auditor's attention that could have a material indirect effect on the financial statements needed to achieve audit objectives, auditors should apply specifically directed audit procedures to ascertain whether or not that noncompliance has occurred or is likely to have occurred.