Anchor: This chapter prescribes reporting standards and provides guidance to auditors reporting on performance audits in accordance with generally accepted government auditing standards (GAGAS).
Entailed: GAGAS are generally accepted government auditing standards.
Contradiction: Auditors receive no guidance in their reports on performance audits.
Contradiction: Men are swimming in a lake.
Contradiction: I find it interesting how the climate impacted the ice ages.  
Contradiction: The man has a tattoo.
Contradiction: a man talks on the phone