Anchor: Participants stated that the quality of audits can be adversely affected by time and fee pressures that lead to less substantive auditing.
Entailed: Time and fee pressures affect the quality of audits done. 
Contradiction: Time and financing have no adverse effects on the quality of auditing. 
Contradiction: A man is sleeping in his bed.
Contradiction: There are two kids one of which is jumping rope.
Contradiction: Taberna Dolores serves hot beer.
Contradiction: A man is outdoors.