Anchor: Although not applicable to attestation engagements, the AICPA statements on auditing standards may provide useful guidance related to fraud for auditors performing attestation engagements in accordance with GAGAS.
Entailed: The AICPA's statements regarding auditing standards may help auditors performing attestation engagements.
Contradiction: The AICPA's statements in regards to auditing standards apply to attestation engagements.
Contradiction: A woman is racing in a wheelchair.
Contradiction: There is a pool in the back yard.
Contradiction: A cowgirl looks at a fence instead of climbing it.
Contradiction: Poor Californians have an inability to obtain legal services.