In determining whether an assertion is relevant to a particular account, the auditor should consider the nature of the assertion.
In [ determining whether an assertion is relevant to a particular account ] , the auditor should consider the nature of the assertion. The whole underlined expression is a preposition phrase with "in" as head and the bracketed clause as its complement . "Whether" is an interrogative subordinator introducing the subordinate interrogative clause (embedded question) in blue.
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In [determining whether an assertion is relevant to a particular account], the auditor should consider the nature of the assertion.
The whole underlined expression is a preposition phrase with "in" as head and the bracketed clause as its complement.
"Whether" is an interrogative subordinator introducing the sub