The practitioner [auditor] shall perform an engagement only if he or she has reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.
The auditor will always refuse to perform an engagement.
mnli hypothesis: The auditor will always refuse to perform an engagement. premise: The practitioner [auditor] shall perform an engagement only if he or she has reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.