Sentence 1: However, participants understand that accountants are taking a risk when they issue an opinion on the financial statements.

Sentence 2: participants understand that accountants are over payed almost ninety percent of the time.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: it tends to uh go to the extremes of being dry or being moist and it it's done a little bit of a foundation damage that uh most of these houses get no matter how much watering we do

Sentence 2: It's either very dry or very moist but isn't doing damage to our foundation.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: Berman locates his second search for meaning in the gay awakening that had its symbolic start in the 1969 protest at the Stonewall bar in Manhattan.

Sentence 2: Berman said the movement was not important.
Is this second sentence entailed by the first?

Answer:
no