Anchor: Auditors must be independent both in fact and appearance in order to be credible.
Entailed: Auditors must not appear to be improper or they will lose credibility.
Contradiction: Auditors can appear to be corrupt without damaging their credibility.
Contradiction: The eagle soars above the mountain top.
Contradiction: A group of people jumping on the grass.
Contradiction: One person is in the marketplace.
Contradiction: The general office of accounting.