Anchor: GAGAS prescribe general standards and additional field work and reporting requirements beyond those provided by the AICPA for attestation engagements.
Entailed: Attestation engagements are governed by GAGAS and the AICPA.
Contradiction: GAGAS does not prescribe additional reporting requirements for attestation engagements.
Contradiction: The pets are sleeping in a dog bed.
Contradiction: People are sitting on a floor.
Contradiction: The final rule is unrelated to submitted comments.
Contradiction: The men are talking.