<prompt> Translate the following text to EnglishGAGAS ni pamoja na viwango vya kazi ya shamba na ripoti za AICPA na taarifa zinazohusiana na viwango vya ukaguzi wa kifedha, isipokuwa kama zimeondolewa maalum, kama ilivyojadiliwa katika sura ya 4 na 5, na viwango vya kazi ya shamba na ripoti na taarifa zinazohusiana na viwango vya kazi za uthibitisho, isipokuwa kama ilivyoelezwa maalum, kama ilivyoelezwa katika sura ya 6.  <response>: GAGAS incorporate the AICPAs field work and reporting standards and the related statements on the standards for financial audits unless specifically excluded, as discussed in chapters 4 and 5. GAGAS incorporates the AICPAs general standard on criteria, and the field work and reporting standards and the related statements on the standards for attestation engagements, unless specifically excluded, as discussed in chapter 6. To meet the needs of users of government audits and attestation engagements, GAGAS also prescribe additional requirements to those provided by the AICPA for these types of work. 