Anchor: This deterrent has raised awareness and conscientiousness within all levels of the financial reporting and auditing process as to the significance of their job in preparing financial statements.
Entailed: Levels of awareness were lower than they currently are.
Contradiction: Financial statements are not part of financial reporting
Contradiction: The boy is driving a car.
Contradiction: Does the refinancing require any money from her?
Contradiction: A man stands alone with his phone in hand outside of his shop
Contradiction: There are certain standards that GAO is committed to meeting.