Anchor: In addition to following up on significant reported findings and recommendations7 from previous financial audits, auditors should consider significant findings identified in attestation engagements, performance audits, or other studies if these findings could materially affect the results of the financial audit.
Entailed: Auditors should consider significant findings in attestation engagements, performance audits, or other studies in addition to following up on significant reported findings and recommendations from previous financial audits.
Contradiction: If these findings could materially affect the results of the financial audit, auditors should not consider findings identified in attestation engagements.
Contradiction: A man is painting his house.
Contradiction: Patients without insurance will be referred to community resources and self help groups. 
Contradiction: The collection is large, but doesn't include any works by Yeats.
Contradiction: People are busy at work outside.