Anchor: Direct and material noncompliance is noncompliance having a direct and material effect on the determination of financial statement amounts or could have a significant effect on other financial data needed to achieve audit objectives.
Entailed: Noncompliance can affect financial data needed to achieve audit objectives.
Contradiction: Auditing can be done easily without any financial data.
Contradiction: The present site covers 34 hectares but it's a wasteland.
Contradiction: Two women are walking in the sun.
Contradiction: Wahoo is a pig that can be caught on the islands.
Contradiction: A boy in a helmet jumps a bicycle.