Text: Depending on the circumstances of the audit, auditors may find it necessary to obtain information on compliance matters from others, such as investigative staff, audit organizations, and officials of government entities that provided assistance to the audited entity, and/or the applicable law enforcement authority.
Entailment: Auditors may sometimes have to glean information on compliance issues from audit organizations.
Contradiction: Auditors never have to acquire information on compliance matters from audit organizations.