ACCT567 Week 6 Problem 12-4

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ACCT567 Week 6 Problem 12-4

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Acct567Professor: William BakerHomework week 612/07/2012Problem 12 - 4Also known as GAS, GAGAS stands for Generally Accepted Government Auditing Standards. These standards are imposed by the Comptroller General in the Yellow Book. On the other hand, GAAS stands for Generally Accepted Auditing Standards, which are established by the AICPA (American Institute of Certified Public Accountants). GAGAS enable auditors to provide their opinions on the financial statements and provide reports on attestation engagements, financial statement audits, and performance audits such as the operational audits that are performed for the assessment of the effectiveness and efficiency of an organization. As such, GAGAS has a broader scope as it encompasses and expands on GAAS. Aside from GAAS, the AICPA also has standards on Consulting Services and Standards on attestation Engagements (SSAEs).a.

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