Government Auditing Standards: Implementation Tool

The document outlines the professional requirements tools for use in implementing requirements identified by “must” and “should” in the July 2008 Revision of government auditing standards. All audiences may find this information useful when preparing for an audit.


For financial audits and attestation engagements, GAGAS incorporates the AICPA field work and reporting standards and the related Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE). Therefore, in addition to the requirements contained in this tool, documentation of compliance with the requirements in the AICPA field work and reporting standards is required for financial audits and attestation engagements conducted in accordance with GAGAS.

This tool is intended to assist auditors with documenting compliance with GAGAS. The columns to the right of the requirements may be used for auditor notations to indicate the location of audit documentation that supports compliance with the GAGAS requirement. The words “must” and “should” that are applicable to each section are bolded and underlined in this tool for emphasis. More>> [PDF, 1.59 MB]

Government Auditing Standards: Implementation Tool. GAO. 2007. English. [PDF, 1.59 MB] .

Last Reviewed: September 2008

Last Updated: July 30, 2015