Questions:
1. Explain what is meant by generally accepted government auditing standards (GAGAS), the source of GAGAS, and why and how GAGAS are broader than GAAS.
2. Explain the types of audits performed under GAGAS, including financial audits, attestation engagements, and performance audits.
3. Describe the implications of the Sarbanes-Oxley Act of 2002 on governments and not-for-profit organizations.