Anchor: When information comes to the auditors' attention (through audit procedures, allegations received through a fraud hotline, or other means) indicating that abuse may have occurred, auditors should consider whether the possible abuse could significantly affect the audit results.
Entailed: Auditors have to consider whether or not abuse could affect the audit results.
Contradiction: Abuse never will affect an audits results.
Contradiction: Kids sell shirts and shoes.
Contradiction: Section 603(b)(5) has instructions to do with duplicating other federal rules.
Contradiction: It is clear that they are not friends as the conversations are all business.
Contradiction: A man loads up a cooler full of food