Anchor: In such circumstances, auditors should also include audit documentation regarding their reasons for concluding that the planned audit procedures are effectively designed to achieve specific audit objectives.
Entailed: Auditors should include documentation that supports their reasons for their conclusions.
Contradiction: Auditors need not include documentation that supports their reasons for their conclusions.
Contradiction: Sitting down to smoke is good exercise.
Contradiction: What method did you use to be able to do that in aerobics?
Contradiction: I went to a championship game of theirs.
Contradiction: Make the world decide, JFK Jr said.