Anchor: This chapter identifies the AICPA's general standard on criteria, 3 field work standards, and reporting standards and prescribes additional field work and reporting standards, as well as guidance, for attestation engagements performed in accordance with GAGAS.
Entailed: AICPA's general standard on criteria is identified in this chapter.  
Contradiction: This chapter contains no information on the AICPA's procedures.  
Contradiction: A little boy is thrown into the water.
Contradiction: My pay was being direct deposited with an American bank.
Contradiction: A navy blue cargo plane took-off with a load of whiskey.
Contradiction: The leaves are changing colors.