Anchor: additional field work and reporting requirements beyond those provided by the AICPA when performing financial audits.
Entailed: The AICPA requires certain levels of field work when performing financial audits.
Contradiction: The AICPA does not provide guidelines for auditors.
Contradiction: They don't need to stick on those things, especially since it would cost them a lot of money to do.
Contradiction: People looking on.
Contradiction: A man is driving a car.
Contradiction: the little girl was on the street