[Anonymous]

So I’m taking Audit on Monday and reallllly procrastinated due to personal life events that came up. I’m just now wrapping up A6 in Becker after studying an average of 10 hours a day since Sunday (I was only beginning A3 at the time, luckily with not a whole lot to do at work this week). I figure I’ve already signed up and paid, so worst case scenario, I can see what it’s like and retake it.

Anyway, I’m on this very last section in the Becker book on governmental audits and it is just NOT clicking. I’m getting stuck on GAGAS vs. GAAS vs. GAS and it just isn’t very clear. Plus it’s a lot of info packed into 24 pages. So I thought I’d check out the Ninja notes to see if I can get any clarity on the subject, but I noticed it’s a very small section that only mentions GAS. I’m just confused because the words GAGAS seems to be thrown into almost every paragraph header in this section in Becker and there’s not one instance of it in the Ninja Notes.

I guess my question is just am I making this too complicated? Becker, although thorough, tends to really confuse my easily distracted mind, and now the Ninja Notes are making me think it must not be that important. I just got the notes (which I love, btw) about a month ago, so I don’t think they’ve been updated. Does anyone have any thoughts/opinions on if I should just move on and start reviewing or if I should really make sure I know the difference between all the governmental auditing informartion?

[LaxCPA]

I think GAGAS (generally accepted governmental auditing standards) and GAS (governmental auditing standards) can be used interchangeably.

[LaxCPA]

I think GAGAS (generally accepted governmental auditing standards) and GAS (governmental auditing standards) can be used interchangeably.

[Author]

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