Anchor: recommendations identified in previous audits, attestation engagements, or studies can help auditors evaluate the subject matter or the assertion associated with the attestation engagement.
Entailed: Many tools can help the auditors evaluation the subject matter.
Contradiction: The auditors have no way of getting access to the information.
Contradiction: There are no swimming pools at Porto Moniz.
Contradiction: A dog is after a ball.
Contradiction: Lanny Davis sincerely apologized. 
Contradiction: Two men drinking