Anchor: The significance of a matter is its relative importance to the audit objectives and potential users of the audit report.
Entailed: It's significance is based on it's importance to the audit's objectives and users.
Contradiction: It doesn't matter if something is important to the audit's objectives.
Contradiction: The lady has 57 fingers.
Contradiction: People's arms are sticking up.
Contradiction: A man is standing in the middle of the street
Contradiction: There is a probability that this could bring about another war.