Anchor: The Sarbanes-Oxley Act of 2002 will help to close the expectation gap concerning the effectiveness of internal control over financial reporting by requiring management and auditor reporting on these controls.
Entailed: The Sarbanes-Oxley Act of 2002 requires management to report on internal controls.
Contradiction: Management and auditors are no longer required to report on the internal controls.
Contradiction: They're not good, I actually hate them.
Contradiction: The Rhine Valley serves as an important river for transporting things from north and south.
Contradiction: Two men in pants stand on the corner.
Contradiction: The first coffee bean plants arrived in Jamaica by accident.