Is there a neutral relationship between 'Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.' and 'Agreed-upon Auditors have never tried to issue a report of findings based on specific procedures.', lacking direct logical ties?
Agreed-upon  Auditors perform testing to issue a report of findings based on specific procedures performed on subject matter.###Agreed-upon Auditors have never tried to issue a report of findings based on specific procedures.