Anchor: Audit documentation should contain sufficient information to enable an experienced reviewer, who has had no previous connection with the attestation engagement, to ascertain from the audit documentation the evidence that supports the auditors' significant judgments and conclusions.
Entailed: The documentation needs to be at a high level.
Contradiction: The audit needs to have as little information as possible.
Contradiction: The man is not wearing gloves
Contradiction: A child getting a treat
Contradiction: Kids kicking sand at eachother.
Contradiction: A girl is looking out of a swing.