Anchor: Although not applicable to attestation engagements, the AICPA statements on auditing standards may provide useful guidance related to internal control for auditors performing attestation engagements in accordance with GAGAS.
Entailed: AICPA statement can provide useful guidance regarding internal control.
Contradiction: There is a freedom that the auditors can take when it comes to attestations of engagement.
Contradiction: Ca'daan felt good about what was happening.
Contradiction: Two people sitting outside.
Contradiction: It is cold outside.
Contradiction: A bicyclist wears the number 122 in a race.