Sentence 1: An additional reporting standard for attestation engagements performed in accordance with GAGAS

Sentence 2: Performed in accordance with GAGAS, a reporting standard for attestation engagements
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: She was a remarkable woman, gaining power as regent for the young Tutmosis II her stepson before usurping it for herself by claiming divine right to rule.

Sentence 2: Tutmosis II was killed by how own stepmother.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: They had appeared as if by magic-- Obviously, they had really been conjured up by magic.

Sentence 2: They had clearly gotten here on their own without the intervention of magic.
Is this second sentence entailed by the first?

Answer:
no