Anchor: Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should not imply that they have made a determination of illegality.
Entailed: It's improper for auditors to make a determination of illegality.
Contradiction: Auditors should always feel free to make determinations of illegality.
Contradiction: People are sad.
Contradiction: More than four months is probably going to be needed in order to finish this. 
Contradiction: We are not.
Contradiction: Two people are painting a poster.