Anchor: In planning examination-level attestation engagements, auditors should obtain a sufficient understanding of internal control that is material to the subject matter or assertion to plan the engagement and design procedures to achieve the objectives of the attestation engagement.
Entailed: Auditors should sufficiently learn the subject being audited before determining audit procedures.
Contradiction: Auditors do not have to be knowledgeable about things that they're auditing.
Contradiction: They have it ready everyday by 5 a.m. 
Contradiction: Good sir, go to the back of the stage.
Contradiction: The Clear Skies Act died in committee and has no legal authority.
Contradiction: She stared at me.