Which framework does GAGAS utilize as its basic structure?

GAGAS, or Generally Accepted Government Auditing Standards, utilizes three categories of standards as its basic structure. These categories are designed to enhance the credibility and reliability of auditing and ensure accountability in government operations.

The three categories are:

1. General Standards - These outline the qualifications and ethical principles that auditors must adhere to, ensuring that they possess the necessary competence and independence to perform audits.

2. Fieldwork Standards - These focus on the conduct of the audit itself, establishing guidelines for planning, supervision, and obtaining sufficient, appropriate evidence to support the audit findings.

3. Reporting Standards - These describe the requirements for the content and format of audit reports, ensuring that they effectively communicate the results of the audit, including any findings, conclusions, and recommendations.

Understanding this framework is essential for anyone involved in government auditing, as it provides a structured approach to conducting audits and enhances transparency and accountability within governmental entities.