The purpose of this resource is to identify similarities and differences between the International Professional Practices Framework (IPPF) and the generally accepted government auditing standards (GAGAS) issued by the U.S. Government Accountability Office. This comparison is especially designed to support organizations that use both sets of standards.
Through a side-by-side comparison, selected paragraphs from GAGAS chapters 1, 2, 3, 6, and 7 are compared to corresponding text from the International Professional Practices Framework (IPPF). In addition, the following 12 common issues that arise when using both sets of standards are discussed.
Issue 1 – Consulting in the IPPF Compared to
Consulting in GAGAS
Issue 2 – Independence in the Performance of Audit Services
Issue 3 – Performing Nonaudit Work
Issue 4 – Reviewing the Organization’s Ethics Program
Issue 5 – Risk Assessment for Overall Audit Planning
Issue 6 – External Quality Assurance Review
Issue 7 – Quality Assurance Systems
Issue 8 – Reporting Compliance with the
Issue 9 – Referencing the
Issue 10 – Fraud
Issue 11 – Follow-up on Previous Audits
Issue 12 – Continuing Professional Education (CPE)
A Comparison of the IPPF and GAGAS