Anchor: Approval of T&amp;A reports and related documents should be based on personal observation, work output, timekeeper verification, checking data against other independent sources, reliance on other controls, or a combination of these methods.
Entailed: The T&A reports should be approved based on what people observe.
Contradiction: The T&A reports should not be approved based on what people observe.
Contradiction: They are poor ideas
Contradiction: Skiers are climbing
Contradiction: A man in a swim suit paints on the beach.
Contradiction: A girl is running her dog.