Given the task definition and input, reply with output. 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: Paragraphs 4.26 and 4.27 provide guidance on factors that may influence auditors' materiality judgments in audits of government entities or entities receiving government assistance. Sentence 2: The guidance that can influence auditors' judgments during entities audits can be found in paragraphs 4.26.
yes