Anchor: Contractual arrangements for attestation engagements performed in accordance with GAGAS should provide for full and timely access to audit documentation to facilitate reliance by other auditors on the auditors' work, as well as reviews of audit quality control and assurance.
Entailed: Arrangements for attestation should provide access to documents.
Contradiction: Arrangements for attestation should provide access to hot cocoa.
Contradiction: A gray-haired man is running up the street.
Contradiction: Three people are walking on the beach.
Contradiction: the girl belongs to a boy scout club
Contradiction: A dog is getting bitten.