Additional GAGAS Reporting Standards for Attestation Engagements

GAO-03-673G Government Auditing Standards > Chapter 6 General, Field Work, and Reporting Standards for Attestation Engagements > Additional GAGAS Reporting Standards for Attestation Engagements

6.28 GAGAS prescribe additional reporting standards for attestation engagements that go beyond the requirements contained in the AICPA SSAEs. Auditors must comply with these additional standards when citing GAGAS in their attestation engagement reports. The additional GAGAS standards relate to

a. reporting auditors’ compliance with GAGAS (see paragraphs 6.29 through 6.31);

b. reporting deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, and abuse (see paragraphs 6.32 through 6.40);

c. reporting views of responsible officials (see paragraphs 6.41 through 6.45);

d. reporting privileged and confidential information (see paragraphs 6.46 through 6.48); and

e. report issuance and distribution (see paragraphs 6.49 through 6.54).