Anchor: For financial audits, which include financial statement and financial-related audits, you should follow the GAO/PCIE Financial Audit Manual (FAM) and the Federal Information System Controls Audit Manual (FISCAM).
Entailed: You should follow the GAO/PCIE Financial Audit Manual (FAM).
Contradiction: You should not follow the Financial Audit Manual for financial audits.
Contradiction: A child is cleaning running nose.
Contradiction: The award was accepted on someone's behalf.
Contradiction: It was reasonable to use atomic warfare.
Contradiction: "I suppose they were correct," said Sir James.