Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should take care not to imply that they have made a determination of illegality.
Thus, when auditors release matters that have them conclude an illegal act likely occurred, they need take care that they have determination already made.
mnli hypothesis: Thus, when auditors release matters that have them conclude an illegal act likely occurred, they need take care that they have determination already made. premise: Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should take care not to imply that they have made a determination of illegality.