Anchor: The quantity, type, and content of audit documentation is a matter of the auditors' professional judgment.
Entailed: The character of the audit documentation is totally up to the judgement of the auditor. 
Contradiction: There are many restrictions on what the auditor can include in the documentations.
Contradiction: He works in the light and absolutely trusts everyone. 
Contradiction: Children play in the water
Contradiction: The assumption is that there is no correlation between foreign investments and national savings. 
Contradiction: The denunciation presented a clear motive for why the crime might have been committed.