Text: When providing an opinion on financial statements, auditors should include in their report on the financial statements either a (1) description of the scope of the auditors' testing of compliance with laws and regulations and internal control over financial reporting and the results of those tests or an opinion, if sufficient work was performed; or (2) reference to the separate report(s) containing that information.
Entailment: The auditors can give their opinion on the financial statements.
Contradiction: The auditors need not include the scope of testing ever.