Text: The term basic does not necessarily mean that other financial information not covered by the auditor's opinion is less important to users than that contained in the basic statements; it merely connotes the expected nature of the auditor's review of, and association with, the information.
Entailment: Just because the information is described as "basic" that doesn't mean that the auditor thinks its less important.
Contradiction: Financial information is described by auditors as basic because it's generally information that isn't useful in the auditor's opinion.