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.
AICPA field work is usually incorporated by GAGAs.
GAGAs almost never incorporate the field work of AICPA unless its specifically included.
There is a girl in the garden.
The fan skated with the player.
The girl is sleeping.
The high court simply could not agree with bumping up registration fees in order to gain relief from revenue losses.
a man is underwater with the child
As the per capita income increases, we change to account for predicted alterations in WTP as time goes on.