Chapter 1: Foundation and Principles for the Use and Application of Government Auditing Standards


This chapter provides guidance for engagements conducted in accordance with generally accepted government auditing standards (GAGAS). This chapter also

  1. explains the types of auditors and audit organizations that may employ GAGAS to conduct their work,

  2. identifies the types of engagements that may be conducted in accordance with GAGAS, and

  3. explains terminology that is commonly used in GAGAS.