Anchor: The subject matter or assertion may be of a financial or nonfinancial nature, and internal control relevant to the subject matter or assertion the auditor is testing may relate to
Entailed: The assertion can be either financial or nonfinancial.
Contradiction: The assertion must be financial.
Contradiction: The ferris wheel is not popular with adults.
Contradiction: It's not going to listen.
Contradiction: The VBA added five more delivery networks to the four areas in 2002.
Contradiction: The women are playing instruments.