Anchor: The field work standard related to planning for performance audits conducted in accordance with GAGAS 
Entailed: The field work standard is related to planning for performance audits.
Contradiction: The field work standard is not related to planning for performance audits.
Contradiction: The interest rate would decline under such conditions.
Contradiction: a girl takes notes
Contradiction: The Panel on Audit Effectiveness Report and Recommendations was published in May of 2001.
Contradiction: A person sitting at a table.