Anchor: The practitioner [auditor] shall perform an engagement only if he or she has reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.
Entailed: The auditor only needs to perform an engagement if he thinks the subject matter can be evaluated.
Contradiction: The auditor will always refuse to perform an engagement.
Contradiction: No one is dancing by the ocean.
Contradiction: A human sleeps outside.
Contradiction: The two women are sailing the ocean.
Contradiction: It is day time in a town.