Anchor: An additional standard related to audit documentation for financial audits performed in accordance with GAGAS 
Entailed: There are at least two standards related to audit documentation for financial audits performed in accordance with GAGAS.
Contradiction: There is only one standard related to audit documentation for financial audits performed in accordance with GAGAS.
Contradiction: A person is completely underwater.
Contradiction: A dog is near the pond outside.
Contradiction: The woman sits next to the car.
Contradiction: Even the U.S. does.