Anchor: Two types of misstatements are relevant to the auditors' consideration of fraud in an audit of financial statements- misstatements arising from fraudulent financial statements and misstatements arising from misappropriation of assets.
Entailed: Misappropriation of assets can lead to misstatements, which are relevant to auditors.
Contradiction: Misstatements can never arise from misappropriation of assets.
Contradiction: the man is in a volcano
Contradiction: A woman in red leans
Contradiction: A dog imitating a cat.
Contradiction: It takes persistence to get that work published.