![]() ![]() This helps to complete the entire process in a more systematic and efficient manner. The auditor must carry out a well planned and effective supervision of the assistants, as well as the entire auditing process. Very similar to the GAAS, this criterion states that the auditor must obtain organizational independence from its management, as this would help him/her evaluate the activities of all organization’s personnel in an uninterrupted and unrestricted manner, also including the management. These are listed as follows – Independence ![]() The GAGAS are also known as the Yellow Book and were established by the Government Accountability Office (GAO). The 5 GAGAS are followed by the auditor when auditing the financial and/or performance audits of the government agencies. Generally Accepted Government Auditing Standards (GAGAS) It is also important for the auditor to comment upon the nature of the organization’s auditor in terms of work efficiency and responsibleness. ![]() In failing to do so, he/she must mention a valid reason.
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