Anchor: The auditors' assessment of risk includes consideration of whether the entity has controls that are effective in preventing or detecting noncompliance.
Entailed: The auditor's assessment explains the controls that are effective in dealing with noncompliance.
Contradiction: The auditor never completed their assessment regarding controls and noncompliance.
Contradiction: They are standing at the bar.
Contradiction: We have been here for several months now.
Contradiction: A man is washing dishes.
Contradiction: A woman is cooking.