Text: Auditors should report the scope of their testing of compliance with laws and regulations and of internal control over financial reporting, including whether or not the tests they performed provided sufficient evidence to support an opinion on compliance with laws and regulations or internal control over financial reporting and whether the auditors are providing such opinions.
Entailment: There might not be sufficient evidence for an opinion on compliance.
Contradiction: Auditors can neglect reporting the scope of their testing of compliance with laws.