GAGAS pertain to auditors' professional qualifications and the quality of their work, the performance of field work, and the characteristics of meaningful audit reporting.
The professional qualifications of auditors, as well as the quality of their work, the performance of field work, and the characteristics of their audit reporting, are reflected by GAGAS.
Characteristics of meaningful auditing cannot be evaluated by GAGAS.
The little girl is taking a nap
The dog watches the bird fly around the house.
Why would anyone hide old underwear in a trunk in a cave?
Cazar sat in a sandbox and played by himself.
The program had all of the drawings done by the design review stage.
There is only a dagger in your back and blisters on your privates, nothing else.