Anchor: Underlying GAGAS audits is that federal, state, and local governments and other organizations cooperate in auditing programs of common interest so that the auditors may use others' work and avoid duplicate audit efforts.
Entailed: The audits have an underlying theme that allows authors to use other's work. 
Contradiction: There is no program in place to ensure that one author doesn't duplicate the work of another author. 
Contradiction: Flip top is the only available option.
Contradiction: A dog running in the woods.
Contradiction: A man is walking across the floor.
Contradiction: The garden has rocks in it