Anchor: When laws, regulations, and other compliance requirements such as provisions of contracts or grant agreements are significant to the audit objectives, auditors should design the audit to provide reasonable assurance about compliance with them.
Entailed: Compliance requirements are significant to audit objects and so the auditors should design the audit to maximize the assurance in regards to compliance.
Contradiction: Auditors do not need to worry about providing assurance about compliance.
Contradiction: A woman is walking and carrying a paper bag.
Contradiction: There are multiple Homo sapiens.
Contradiction: A man holding two baseballs.
Contradiction: The person thinks that she is a niece of Mrs. Vandemeyer's.