Detailed Instructions: 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.
Problem:Sentence 1: An additional reporting standard for financial audits performed in accordance with GAGAS Sentence 2: The financial audits never had any reporting.
Solution:
yes