Anchor: An additional reporting standard for financial audits conducted in accordance with GAGAS 
Entailed: There are additional reporting standards for financial audits.
Contradiction: There no reports done on the financial audits by anyone.
Contradiction: There are no standards for audits done with gagas. 
Contradiction: There are no explicit standards for financial audits carried out in accordance with GAGAS.
Contradiction: Two men are wrestling.
Contradiction: A woman sitting in a building with a small group.