Anchor: In selecting criteria, auditors have a responsibility to use criteria that are reasonable, attainable, and relevant to the objectives of the performance audit.
Entailed: Auditors, when selecting criteria, have a responsibility to use those that are reasonable.
Contradiction: Auditors, when selecting criteria, have a responsibility to use those that are not reasonable.
Contradiction: They didn't win.
Contradiction: There was a pay cut so we're not saving anything at the moment.
Contradiction: The woman is posing in a swimsuit on a beach.
Contradiction: There are superb colonial mansions south of the cathedral.