Premise: If specific information comes to the auditors' attention that provides evidence concerning the existence of possible noncompliance that could have a material indirect effect on the financial statements or significant indirect effect on other financial data need to achieve audit objectives, auditors should apply audit procedures specifically directed to ascertaining whether that noncompliance has occurred or is likely to have occurred.

Hypothesis: If specific information comes to the auditor's attention that could have a material indirect effect on the financial statements needed to achieve audit objectives, auditors should apply specifically directed audit procedures to ascertain whether or not that noncompliance has occurred or is likely to have occurred.
Relation: entailment