Text: In my view, not enough has been done to manage the current and emerging risks associated with our profession, especially in connection with modernizing the attest and assurance model and related auditing standards, including the independence standard for the 21st century.
Entailment: I don't think there's been enough effort to manage the risks relating to our work.
Contradiction: I think that the risk management when it comes to our work is enough and satisfactory.