Government Auditing Standards: Implementation Tool: Professional Requirements Tool for Use in Implementing Requirements Identified by "Must" and "Should" in the July 2007 Revision of Government Auditing Standards

Franzel, Jeanette M.
January 2008
GAO Reports;1/ 2/2008, preceding p1
Government Document
The article provides information on the Professional Requirements Tool designed by the U.S. Government Accountability Office to be used by audit organizations and auditors included in the July 2007 Revision of Generally Accepted Government Auditing Standards (GAGAS). The tool lists professional responsibilities that are specifically identified in the standards by the words "must" and "should." It is divided into four sections which specify the entitywide requirements for the audit organization.


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