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In certain engagements, the auditor may be required to comply with auditing requirements in addition to GAAS. The auditor may conduct the audit in accordance

In certain engagements, the auditor may be required to comply with auditing requirements in addition to GAAS. The auditor may conduct the audit in accordance with:

A. Only GAAS or PCAOB but not auditing standards of another jurisdiction or country

B. Both GAAS and government auditing standards (GAGAS)

C. International standards on Auditing, but only if the audit is being conducted in another country outside the U.S.A

D. Either GAAS as issued by the AICPA on PCAOB standards but not both.

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