Anchor: GAGAS require auditors to report fraud or illegal acts directly to parties outside the audited entity in two circumstances, as discussed below.
Entailed: There is a discussion on GAGAS' requirements for auditing reports.
Contradiction: GAGAS is not involved in auditing work.
Contradiction: A young man is standing by a grand piano with a boy sitting on a bench playing piano.
Contradiction: Taxi services are available in Seleymaniye 
Contradiction: 14 boys are in costume.
Contradiction: A man is outside in the snow.