Generally accepted government auditing standards (GAGAS) incorporate for attestation engagements the AICPA's general standard on criteria, its field work standards, and its reporting standards, as well as the AICPA Statements on Standards for Attestation Engagements (SSAEs), which interpret the attestation standards, unless the Comptroller General of the United States excludes them by formal announcement.
The Comptroller General of the United States can exclude attestation engagements.