Anchor: The engagement team generally should not finalize the audit plan or issue a commitment letter until it has done initial testing and reviewed existing information about the data and the system that produces the data.
Entailed: The engagement team should do the initial testing. 
Contradiction: The engagement team should finalize the audit plan without doing any prep work. 
Contradiction: Two man run by a mountain,
Contradiction: A man wearing clothing standing on a a ladder painting.
Contradiction: Two cats swimming.
Contradiction: Things are going up all over.