Anchor: In general, the auditor will want to concentrate on the steps that are relevant to the phase of the acquisition being reviewed.
Entailed: The auditor has a set of steps to follow when reviewing acquisitions.
Contradiction: Auditors do not care for standard procedures and will use any steps they deem necessary in acquiring data.
Contradiction: On holidays, they book a hotel and sleep in a big bed.
Contradiction: Claudio Coello painted Princess Clara Eugenia.
Contradiction: They had to use an electric stove to cook with.
Contradiction: It used to be you had a lot of land but not a lot of house but now you have a lot of house and not a lot of land.