Generally accepted government auditing standards ( GAGAS ) incorporate for attestation engagements the AICPA 's general standard on criteria , its field work standards , and its reporting standards , as well as the AICPA Statements on Standards for Attestation Engagements ( SSAEs ) , which interpret the attestation standards , unless the Comptroller General of the United States excludes them by formal announcement .
The Comptroller General of the United States can exclude attestation engagements .