Transcription of Government Auditing Standards - Portland State University
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Government Auditing Standards - Portland State University
Government Auditing StandardsTable of ContentsChapter 1: ' of Audit 2: Types of Government Activities of An Audit 3: General Education Professional 4: Field Work Standards for Financial to AICPA , Illegal Acts, and Other ' Understanding of Possible Fraud and of Laws and Care Concerning Possible Fraud and Illegal Other Than Illegal of Over Compliance With Laws and Related 5: Reporting Standards for Financial to AICPA Auditing StandardsiTable of ContentsReporting Compliance with generally accepted Government on Compliance with Laws and Regulations and on Internal Control Over Financial Reporting0 Scope of Compliance and Internal Control , Illegal Acts, and Other Reporting of Fraud and Illegal in Internal and Confidential Related 6: Field Work Standards for Performance and User the Others' and Other Audit with Laws and
nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of
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