anchor: Auditors need to weigh the need to reveal all significant facts known to them which, if not revealed, could either distort the results or conceal improper or unlawful practice against any requirements or other circumstances that may necessitate the omission of certain information.
positive: Distortion of results may occur if auditors do not weigh the need to reveal all significant facts known to them.
negative: Distortion of results will never occur if auditors do not weigh the need to reveal all significant facts known to them