Premise:
"Although not applicable to attestation engagements, the AICPA statements on auditing standards may provide useful guidance related to fraud for auditors performing attestation engagements in accordance with GAGAS."
Hypothesis: The AICPA's statements in regards to auditing standards apply to attestation engagements.

no

Premise:
"they yeah they send you card that"
Hypothesis: You have to go and pick up the card in person.

no

Premise:
"I persuaded him to come on the trip for his health." The Russian remained mute, still livid with terror."
Hypothesis: The Russian was full of terror and could not speak.
yes