Because of the increased accountability associated with government audits , auditors performing financial audits in accordance with GAGAS should consider the following guidance related to audit risk and materiality ( see paragraphs 4.26 and 4.27 ) , internal control over safeguarding of assets ( see paragraphs 4.28 through 4.33 ) , internal control over compliance ( see paragraphs 4.34 through 4.36 ) , and professional judgment concerning possible fraud and illegal acts ( see paragraphs 4.37 and 4.39 ) .
All the paragraphs in question are written in a big old book of law with a long and complicated name , and you can get it at any library .