Anchor: As discussed in chapter 1, financial audits contribute to making governments more accountable for the use of public resources and the delivery of services.
Entailed: What financial audits contribute to is discussed in chapter 1. 
Contradiction: There is no information regarding financial audits in chapter 1. 
Contradiction: A minor clerical error has no impact on an appeal, it makes no difference.
Contradiction: The man puts up an ad.
Contradiction: The athlete has no hands.
Contradiction: I believe they have to be careful.