Anchor: 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.
Entailed: 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.
Contradiction: The roller coaster is stopped and empty.
Contradiction: Gatekeepers and the social control of research related to social aspects.
Contradiction: A driver fixing a flat tire.
Contradiction: Bob Dylan has an illness in his body.