Text: In planning examination-level attestation engagements, auditors should design the engagement to provide reasonable assurance of detecting fraud, illegal acts, or other noncompliance that could have a material effect on the subject matter or assertion of the attestation engagement.
Entailment: Auditors must ensure that fraud or other illegal acts don't impact the attestation engagement.
Contradiction: Auditors should design the engagement to provide maximum fun for the organization's employees.