[Sal]

When auditors do not comply with applicable GAGAS requirements for a performance audit they should include which of the following in the audit report?

[answer] A modified GAGAS compliance statement

When auditors do not comply with all applicable GAGAS requirements for a performance audit, they should include a modified GAGAS compliance statement in the audit report. For performance audits, auditors should use the language for an unmodified GAGAS compliance statement, but modify it to indicate the require­ments that were not followed, or language to indicate that the auditor did not follow GAGAS.

* Im little confused on this topic if anyone can clarify why would auditors not follow a government set standard GAGAS ? can anyone explain more on this. thank you.

[alloverit]

I didn't even know this was tested. However, the issue here is that while both GAAS and GAGAS audit reports can be modified for exceptions, the opinion changes under GAAS (to modified), but does not under GAGAS.

[Author]

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