Anchor: Under GAGAS, auditors have the same responsibilities for detecting material misstatements arising from other types of noncompliance as they do for detecting those arising from fraud and illegal acts.
Entailed: Auditors have multiple responsibilities. 
Contradiction: Auditors do not have any responsibilities. 
Contradiction: The people are drinking wine.
Contradiction: Men at work.
Contradiction: the man was on stage alone
Contradiction: The dog is outside.