GAGAS prescribe general standards and additional field work and reporting requirements beyond those provided by the AICPA for attestation engagements.
GAGAS does not prescribe additional reporting requirements for attestation engagements.
mnli hypothesis: GAGAS does not prescribe additional reporting requirements for attestation engagements. premise: GAGAS prescribe general standards and additional field work and reporting requirements beyond those provided by the AICPA for attestation engagements.