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: The Advisory Council has recognized that GAGAS applicable to the performance audit objectives of effectiveness, economy and efficiency, internal control, and compliance are also applicable to prospective analyses, guidance, or summary information. Sentence 2: The generally accepted government auditing standards have been verified by the Advisory Council to be applicable to various audit objects as well as other key areas of the prospectus.
yes

Sentence 1: As a result of the merger between the Legal Aid Foundation of Long Beach and the Legal Aid Foundation of Los Angeles, there are now three programs serving this region. Sentence 2: Two Legal Aid Foundations are merging to cover the area better.
no

Sentence 1: That was a mistake that was not deliberate on the part of ABC but for which we accept responsibility and which requires correction. Sentence 2: It was a deliberate mistake from ABC and it does not require correction.
yes