An additional auditing standard imposed by GAGAS when compared to GAAS is:

The auditor must maintain independence in mental attitude in all matters relating to the audit.

The auditor must either express an opinion regarding the financial statements, taken as a whole, or state that an opinion cannot be expressed.

The auditor must identify in the auditors report those circumstances in which generally accepted accounting principles have not been consistently observed.

Documentation should be provided concerning evidence of supervisory review of work performed.