An audit report is improved when it provides sufficient contextual sophistication to reflect an understanding of the issues and an awareness of the external environment, including sensitivity to relevant trends.
With enough contextual sophistication, the audit report is improved. 
mnli hypothesis: With enough contextual sophistication, the audit report is improved.  premise: An audit report is improved when it provides sufficient contextual sophistication to reflect an understanding of the issues and an awareness of the external environment, including sensitivity to relevant trends.