Additional GAGAS Standards

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GAO-03-673G Government Auditing Standards > Chapter 4 Field Work Standards for Financial Audits > Additional GAGAS Standards

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4.05 GAGAS prescribe additional standards for financial audits that go beyond the requirements contained in the AICPA SASs. Auditors must comply with these additional standards when citing GAGAS in their audit reports. The additional GAGAS standards relate to

a. auditor communication (see paragraphs 4.06 through 4.13);

b. considering the results of previous audits and attestation engagements (see paragraphs 4.14 through 4.16);

c. detecting material misstatements resulting from violations of contract provisions or grant agreements or from abuse (see paragraphs 4.17 through 4.20);

d. developing elements of a finding for financial audits (see paragraph 4.21); and

e. audit documentation (see paragraphs 4.22 through 4.26).

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GAO-03-673G Government Auditing Standards