Anchor: Auditors should design the audit to provide reasonable assurance of detecting material misstatements of financial statements or other financial data resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on the determination of financial statement amounts.
Entailed: Auditors should design the audit to provide certain things. 
Contradiction: Auditors do not need to design an audit at all. 
Contradiction: Male dancers perform in the street
Contradiction: The man in the construction uniform stood next to the truck.
Contradiction: Economists agree that education and research spending is an waste.
Contradiction: The evening was a delight, and that night I dreamed of Mary Cavendish.