GAO-03-673G, GOVERNMENT AUDITING STANDARDS (JUN 2003)

GAO-03-673G, GOVERNMENT AUDITING STANDARDS (JUN 2003)., The standards and guidance contained in this document, often referred to as generally accepted government auditing standards (GAGAS), are intended for use by government auditors1 to ensure that they maintain competence, integrity, objectivity, and independence in planning, conducting, and reporting their work, and are to be followed by auditors and audit organizations when required by law, regulation, contract, agreement, or policy.2 The work performed in accordance with GAGAS, which is described in this chapter and more fully in chapter 2, includes financial audits, attestation engagements, and performance audits. Users of government audits and attestation engagements that are performed in accordance with GAGAS should have confidence that the work is objective and credible.