Anchor: Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures.
Entailed: Whether any reliance will be placed on internal controls in designing audit procedures, is something that auditors need to consider.
Contradiction: There is no need for auditors to consider whether any reliance will be placed on internal controls in designing audit procedures.
Contradiction: Everyone has always known about Crete's ancient prowess. 
Contradiction: Luce is portrayed as a calculating, self-indulgent user.
Contradiction: The man is bowling.
Contradiction: A man is holding a microphone and sing outside.