AICPA General and Field Work Standards for Attestation Engagements

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


6.03 The AICPA general standard related to criteria states the following:

The practitioner [auditor] shall perform an engagement only if he or she has reason to believe that the subject matter is capable of evaluation against criteria that are suitable and available to users.

6.04 The two AICPA field work standards for attestation engagements are as follows:

a. The work shall be adequately planned and assistants, if any, shall be properly supervised.

b. Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.


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GAO-03-673G Government Auditing Standards