Anchor: AICPA standards and GAGAS require auditors to prepare and maintain audit documentation.
Entailed: Auditors must maintain audit documentation.
Contradiction: Auditors are not required for audit documentation.
Contradiction: Jaume III and Pedro IV were not related.
Contradiction: The LSC commented on the plan in June 1999.
Contradiction: They all had no open positions.
Contradiction: A dog playing with a kickball out in the yard.