Anchor: Auditors can reduce the direct tests of the data if they test the effectiveness of general and application controls over computer-processed data, and these tests support the conclusion that the controls are effective.
Entailed: Auditors are allowed to reduce direct tests of data if they do test the effectiveness of general and application controls. 
Contradiction: Auditors are not allowed to reduce direct tests of data.
Contradiction: The group is in jail.
Contradiction: A building is being worked on.
Contradiction: It is anti-American. 
Contradiction: I was never under the impression that Russia would pose a threat