Q: In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.
Sentence 1: Auditors are also required to design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material illegal acts to be Sentence 2: Auditors are only required to ensure that their audits are completed on time.
A:
yes