anchor: However, if auditors decide to perform their work in accordance with the standards for attestation engagements issued by the AICPA, auditors should apply the additional GAGAS standards for attestation engagements contained in chapter 6.
positive: If auditors want to perform their work according to the standards for attestation engagements, they should apply the GAGAS standards.
negative: If auditors want to perform their work according to the standards for attestation engagements, they should not apply the GAGAS standards.