         "Sentence i/ When a GAGAS atsestatiod engagement is the  basis for.an auditor's suliséquedie féport imder thie AICPA’  statidaéds, “it: would’ be. advantagebiista: users” pf -the  subsequent'report forthe auditor's report to.inelude. thé  information ‘on. complidnce-with laws and regulations and   iniernal--covitrol that. is” required” by “GAGAS.-but “not  “reaquied By AICPA standards                    ‘Sentence’: The repartis. reaited i GAGAS but tiot AICPA.