Anchor: AICPA standards and GAGAS require that auditors use their understanding of internal control relevant to financial statement assertions affected by laws and regulations to identify types of potential misstatements, consider factors that affect the risk of material misstatement, and design substantive tests.
Entailed: AICPA standards require auditors to use their understanding of internal controls.
Contradiction: AICPA standards require auditors to use their understanding external forces.
Contradiction: We don't know anyone like that. 
Contradiction: The view of the floodlit castle is gorgeous.
Contradiction: The people are walking off a building.
Contradiction: A girl stands on the back of a bicycle.