One factor underlying GAGAS audits is that federal, state, and local governments and other organizations cooperate in auditing programs of common interest so that auditors may use others' work and avoid duplicate audit efforts.
GAGAS audits are characterized by their lack of cooperation between auditors.
mnli hypothesis: GAGAS audits are characterized by their lack of cooperation between auditors. premise: One factor underlying GAGAS audits is that federal, state, and local governments and other organizations cooperate in auditing programs of common interest so that auditors may use others' work and avoid duplicate audit efforts.