Generally accepted government auditing standards (GAGAS) incorporate the AICPA field work and reporting standards and related SASs unless the Comptroller General of the United States excludes them by formal announcement.
The Comptroller General only formally makes exclusions in very exceptional cases.
mnli hypothesis: The Comptroller General only formally makes exclusions in very exceptional cases. premise: Generally accepted government auditing standards (GAGAS) incorporate the AICPA field work and reporting standards and related SASs unless the Comptroller General of the United States excludes them by formal announcement.