All AICPA standards (SASs and SSAEs) that apply to financial related audits are also incorporated by reference into GAGAS.

Question

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GAGAS (Generally Accepted Government Auditing Standards), also known as the Yellow Book, incorporates by reference the AICPA's auditing standards (SASs - Statements on Auditing Standards) and attestation standards (SSAEs - Statements on Standards for Attestation Engagements) that are relevant to financial audits. This means that when performing audits in accordance with GAGAS, auditors must also follow the applicable AICPA standards.

All AICPA Standards (SASs and SSAEs) That Apply to Financial