Anchor: Generally accepted government auditing standards (GAGAS) incorporate the AICPA field work and reporting standards and related SASs unless the Comptroller General of the United States excludes them by formal announcement.
Entailed: AICPA standards are incorporated by GAGAS unless the Comptroller General says otherwise.
Contradiction: Generally accepted government auditing standards do not resemble AICPA standards in any way.
Contradiction: A group of people aren't near a computer.
Contradiction: A child is outside.
Contradiction: The hockey puck ended in the net for a goal.
Contradiction: A boy gets groomed.