text: GAGAS incorporate the AICPA 's 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 AICPA 's 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 .
  
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  AICPA field work is usually incorporated by GAGAs .