Auditors need to weigh the need to reveal all significant facts known to them which, if not revealed, could either distort the results or conceal improper or unlawful practice against any requirements or other circumstances that may necessitate the omission of certain information.
Distortion of results is detrimental and unlawful so auditors meticulously weigh the need to reveal all significant facts known to them. 
mnli hypothesis: Distortion of results is detrimental and unlawful so auditors meticulously weigh the need to reveal all significant facts known to them.  premise: Auditors need to weigh the need to reveal all significant facts known to them which, if not revealed, could either distort the results or conceal improper or unlawful practice against any requirements or other circumstances that may necessitate the omission of certain information.