Introduction

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GAO-03-673G Government Auditing Standards > Chapter 7 Field Work Standards for Performance Audits > Introduction

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7.01 This chapter prescribes field work standards and provides guidance to auditors conducting performance audits in accordance with generally accepted government auditing standards (GAGAS). The field work standards for performance audits relate to planning the audit; supervising staff; obtaining sufficient, competent, and relevant evidence; and preparing audit documentation.

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GAO-03-673G Government Auditing Standards