Generally accepted government auditing standards (GAGAS) incorporate the AICPA field work and reporting standards and related SASs unless the Comptroller General of the United States excludes them by formal announcement.
AICPA standards are incorporated by GAGAS unless the Comptroller General says otherwise.
Generally accepted government auditing standards do not resemble AICPA standards in any way.
Policemen are talking to a young child.
The person in a vest is doing a magic trick.
The man in the khaki shorts has a magazine.
After they reached the cave they decided to eat something.
Two humans.
People are swimming or are planning to swim.