Anchor: Auditors will need to exercise professional judgment in assessing the significance of audit results or findings.
Entailed: Auditors need to apply their experience in assessing the significance of audit results.
Contradiction: Auditors are not responsible for the assessment of audit results.
Contradiction: I know exactly who it was.
Contradiction: A group of young people hang out in the evening.
Contradiction: No physicians are afraid of financial loss.
Contradiction: 327 passengers survived the crash of a charter plane in Malaga.