Anchor: GAGAS proposes recognizing the overlap between attestation engagement objectives and performance audit objectives and allowing the services that overlap to be performed under either set of standards.
Entailed: GAGAS proposes an analysis of the overlap between two standards.
Contradiction: GAGAS is very strit in applying only one set of standards for each service.
Contradiction: The land is the opposite of an iceberg, where the hills barely block the horizon and remain far from nearing the clouds.
Contradiction: There is fire.
Contradiction: Two girls are sitting on a bench.
Contradiction: an engineer was working all by himself on the machine