Anchor: In any event, auditors need to make judgments about the extent of follow-up needed and the appropriate disclosure of uncorrected significant findings and recommendations from prior audits that affect the audit objectives.
Entailed: Auditors need to make judgments regarding the extent of follow-up needed. 
Contradiction: In any event, auditors do not have to make any judgments. 
Contradiction: The small dog is sleeping in the car.
Contradiction: That seems exhilarating. 
Contradiction: He had one colt pistol and one Smith and Wesson.
Contradiction: You come to a double tunnel and must choose either right or left.