Anchor: Auditors should submit written reports on the attestation engagement to the appropriate officials of the audited entity and to the appropriate officials of the organizations requiring or arranging for the engagement, including external funding organizations, unless legal restrictions prevent it.
Entailed: Auditors should submit written reports.
Contradiction: Auditors do not need to submit a written report, as long as the data is compiled into a table.
Contradiction: I cannot get any information from articles in newspapers.  
Contradiction: the man is crouching.
Contradiction: No one is saying that Disney will be working on Beowulf.
Contradiction: there are some people doing shit