Anchor: Contractual arrangements for GAGAS audits should provide for full and timely access to audit documentation to facilitate reliance by other auditors on the auditors' work, as well as reviews of audit quality control and assurance.
Entailed: GAGAS audits has contractual arrangements to give access to the documents.
Contradiction: GAGAS audits has contractual arrangements to give access to the documents only to the CEOs.
Contradiction: The child is inside
Contradiction: Kowloon has nearly double the population as Hong Kong Island.
Contradiction: A tall person is all alone.
Contradiction: A girl surfs.