Anchor: This documentation requirement does not increase the auditors' responsibility for testing internal control but is intended to assist the auditor in ensuring that audit objectives are met and audit risk is reduced to an acceptable level.
Entailed: Auditors have a responsibility to test internal controls.
Contradiction: These documents may not be used as part of the audit process.
Contradiction: Who cares?
Contradiction: There was a change in the situation after funds were clipped.
Contradiction: Everyone wins the same amount.
Contradiction: Two people are wearing clothes.