Anchor: For example, the American Institute of Certified Public Accountants (AICPA) has issued professional standards that apply in financial audits and attestation engagements.
Entailed: The professional standards issued by AICPA are used for financial auditing.
Contradiction: AICPA's issued standards don't apply for attestation engagements.
Contradiction: Both dogs are hiding their tongues.
Contradiction: The dog is near the person.
Contradiction: No one was ever executed by King Charles II.
Contradiction: The young man is sitting down.