Anchor: The subject matter of an attestation engagement may take many forms, including historical or prospective performance or condition, physical characteristics, historical events, analyses, systems and processes, or behavior.
Entailed: Prospective or historical conditions and performances are one of the forms that an attestation engagement's subject matter can take.
Contradiction: Historical events are never the topic of discussion in an attestation engagement.
Contradiction: Two young men riding skateboards.
Contradiction: I will not attempt it.  
Contradiction: Inglethorp failed to come down.
Contradiction: People having fun while eating.