The 2003 Government Auditing Standards also prescribe standards and provide guidance for attestation engagements. Government Auditing Standards incorporates the AICPA's general standard on criteria, its fieldwork standards, and its reporting standards for attestation engagements as well as the AICPA Statements on Standards for Attestation Engagements (SSAE), unless the Comptroller General of the United States excludes them by formal announcement. In conducting attestation engagements in accordance with Government Auditing Standards, the practitioner assumes certain responsibilities beyond those performed under only the AICPA attestation standards. First, the Government Auditing Standards general standards also apply to attestation engagements. Second, Government Auditing Standards prescribe additional fieldwork and reporting standards for attestation engagements.

The additional Government Auditing Standards fieldwork standards relate to:

·         Auditor communication (see paragraphs 6.06 through 6.09 of Government Auditing Standards);

·         Considering the results of previous audits and attestation engagements (see paragraphs 6.10 through 6.12 of Government Auditing Standards);

·         Internal control (see paragraphs 6.13 and 6.14 of Government Auditing Standards);

·         Detecting fraud, illegal acts, violations of contract provisions or grant agreements, and abuse that could have a material effect on the subject matter (see paragraphs 6.15 through 6.20 of Government Auditing Standards);

·         Developing elements of findings for attestation engagements (paragraph 6.21 of Government Auditing Standards); and

·         Attest documentation (see paragraphs 6.22 through 6.26 of Government Auditing Standards).

The additional Government Auditing Standards reporting standards relate to:

·         Reporting auditors' compliance with Government Auditing Standards (see paragraphs 6.29 through 6.31 of Government Auditing Standards);

·         Reporting deficiencies in internal control, fraud, illegal acts, violations of provisions of contracts or grant agreements, and abuse (see paragraphs 6.32 through 6.40 of Government Auditing Standards);

·         Reporting views of responsible officials (see paragraphs 6.41 through 6.45 of Government Auditing Standards);

·         Reporting privileged and confidential information (see paragraphs 6.46 through 6.48 of Government Auditing Standards); and

·         Report issuance and distribution (see paragraphs 6.49 through 6.54 of Government Auditing Standards).