GAGAS incorporate the AICPA 's field work and reporting standards and the related statements on the standards for financial audits unless specifically excluded , as discussed in chapters 4 and 5 . GAGAS incorporates the AICPA 's general standard on criteria , and the field work and reporting standards and the related statements on the standards for attestation engagements , unless specifically excluded , as discussed in chapter 6 . To meet the needs of users of government audits and attestation engagements , GAGAS also prescribe additional requirements to those provided by the AICPA for these types of work .
GAGAs almost never incorporate the field work of AICPA unless its specifically included .