Additional GAGAS Field Work Standards for Attestation Engagements

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

6.05 GAGAS prescribe additional attestation engagement field work standards 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 field work standards relate to

a. auditor communication (see paragraphs 6.06 through 6.09);

b. considering the results of previous audits and attestation engagements (see paragraphs 6.10 through 6.12);

c. internal control (see paragraphs 6.13 and 6.14);

d. detecting fraud, illegal acts, violations of contract provisions or grant agreements, and abuse that could have a material effect on the subject matter (see paragraphs 6.15 through 6.20);

e. developing elements of findings for attestation engagements (paragraph 6.21); and

f. attest documentation (see paragraphs 6.22 through 6.26).