Anchor:  In addition to following up on significant reported findings and recommendations from previous financial audits or attestation engagements, auditors should consider significant findings identified in performance audits and other studies if these findings relate to subject matter or assertions of the attestation engagement.
Entailed: Auditors should consider significant findings identified in performance audits and other studies.
Contradiction: Reported findings should not be followed up on.
Contradiction: There's no way he committed that crime.
Contradiction: Being concise requires that the report shall be no longer than necessary to convey and support the message.
Contradiction: There were only 10 people at the forum.
Contradiction: Though Jane's being civilized she still eats her scabs.