Text: In addition, if during the performance of the attestation engagement, risk factors or other conditions are identified that cause the auditors to believe that an additional response is required, such factors or other conditions, and any future response the auditors concluded was appropriate, should be documented.
Entailment: Risk factors are identified for things that cause auditors to suspect a response is required.
Contradiction: Risk factors aren't reliable at telling auditors when a response is needed.