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.