A man in a red shirt is standing next to a woman in a blue dress. They are both holding hands and smiling at each other. It's improper for auditors to make a determination of illegality. Is this entailed by the sentence 'Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should not imply that they have made a determination of illegality.'? The statement 'A pair of long necked birds swimming' is given. Can we conclude that 'A pair of long necked birds cant swim'?
yes
yes
no