Anchor: The following are examples of circumstances where internal controls can be significant to audit objectives.
Entailed: These are a few examples of the significance of internal controls to audit objectives.
Contradiction: There are never circumstances where internal controls have any significance at all to audit objectives.
Contradiction: The didn't do that.
Contradiction: A person has wet hair.
Contradiction: We think that this revision of the standards will be overruled by the 1994 revision.
Contradiction: The Hollywood Roosevelt Hotel has been located at 7000 Hollywood Boulevard.