Generally Accepted Government Auditing Standards (GAGAS)

Generally Accepted Government Auditing Standards (GAGAS) are a set of guidelines designed to ensure the quality and integrity of audits conducted on government entities. These standards help auditors evaluate how effectively public funds are spent and ensure accountability and transparency in government operations. GAGAS emphasizes ethical behavior, independence, and the importance of a thorough examination of financial records and compliance with relevant laws. Ultimately, these standards aim to reinforce public trust in how government resources are managed and reported.