Sentence 1: Data are reliable when they are (1) complete (they contain all of the data elements and records needed for the engagement)2 and (2) accurate (they reflect the data entered at the source or, if available, in the source documents).

Sentence 2: Data is only as reliable as you need it to be.
Pick from:
a). yes.
b). it is not possible to tell.
c). no.
Is this second sentence entailed by the first sentence?
c).