Anchor: which laws and regulations might have a direct and material effect on the financial statements, (2) designing tests of compliance with laws and regulations, and (3) evaluating the results of those tests.
Entailed: They design tests for compliance with regulations.
Contradiction: They have no way to judge if regulations are being followed.
Contradiction: only boys were at the park
Contradiction: Their scripts are altered by directors.
Contradiction: A man is naked on the bed.
Contradiction: During the holidays I backed up my hard drive since my kids were busy playing games on my machine.