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Aqua tile 969 Posted 7 years ago
Grammar

Could you please explain the grammar of the underlined part in the sentences below?

The audit plan should set out procedures in reasonable detail, specifying the nature of the work to be performed.

The work of an internal auditor may aid the external auditor in obtaining an understanding of internal control

In judging the extent of the effect of the internal auditor's work, the CPA should consider the materiality of financial statement amounts

  

Top answer

aqua tile 969 The audit plan should set out procedures in reasonable detail, specifying the nature of the work to be performed. specifying is a present participle, here modifying (or rather complementing) the subject audit plan . aqua tile 969 The work of an internal auditor may aid the external auditor in obtaining an understanding of internal control obtaining is a gerund preceded by a preposition.

— Ivanhr

  • aqua tile 969 The audit plan should set out procedures in reasonable detail, specifying the nature of the work to be performed.
  • specifying is a present participle, here modifying (or rather complementing) the subject audit plan .
  • aqua tile 969 The work of an internal auditor may aid the external auditor in obtaining an understanding of internal control obtaining is a gerund preceded by a preposition.
  • (note that you have to use a gerund after a preposition) aqua tile 969 In judging the extent of the effect of the internal auditor's work, the CPA should consider the materiality of financial statement amounts Same as #2
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3 Answers
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aqua tile 969The audit plan should set out procedures in reasonable detail, specifying the nature of the work to be performed.

specifying is a present participle, here modifying (or rather complementing) the subject audit plan.

aqua tile 969The work of an internal auditor may aid the external auditor in obtaining an
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I see things differently to Ivanhr:

[1] The audit plan should set out procedures in reasonable detail, specifying the nature of the work to be performed.

I would analyse the underlined clause as a modifier in clause structure, more specifically a depictive adjunct, giving descriptive information about the audit plan. It's analysed with progressive aspect

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aqua tile 969 Could you please explain the grammar of the underlined part in the sentences below?

The first (specifying) is the head of a participle clause.
Both the second and the third (in obtaining; in judging) consist of the head of a preposition phrase followed by the head of a gerund clause.

CJ

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