Anchor: AICPA standards provide guidance for auditors who use the work of a specialist who is not a member of their staff.
Entailed: Auditors get some of their guidance from the AICPA.
Contradiction: The AICPA does not deal with auditors or the auditing process.
Contradiction: I think baseball and football are both down here.
Contradiction: A group of runners tired from the marathon.
Contradiction: Nobody is dancing.
Contradiction: A band is making a recording.