Anchor: account balances, transaction classes, and disclosure components of financial statements when such assertions are significantly dependent upon computerized information systems by addressing (1) the ineffectiveness of the design and/or operation of the controls, or (2) the reasons why it would be inefficient to test the controls.
Entailed: There are computerized information systems for handling accounting systems.
Contradiction: All accounting is still done the traditional pen-and-paper way.
Contradiction: Michael Hofmann did not like the book.
Contradiction: A black and white shaggy dog is jumping.
Contradiction: For as long as I have been voting I have been voting Republican. 
Contradiction: Alessandro Antonelli designed the spire of the Mole Antonelliana to look like a swordfish.