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<br /> 02/28/2008 08:20 3265697 KCO PAGE 05 f <br /> <br /> I <br /> chapter3 <br /> General Standards <br /> <br /> <br /> <br /> <br /> <br /> I <br /> application of these standards. Also, if auditors use <br /> GAGAS in conjunction with any other standards, they <br /> should be knowledgeable and competent in applying i <br /> those standards. Auditors engaged to perform financial <br /> audits or attestation engagements should be licensed <br /> certified public accountants or persons working for a <br /> licensed certified public accounting firm or a <br /> government auditing organization.aa <br /> 3.46 Similarly Mr attestation engagements, GAGAS <br /> incorporate the AICPA attestation standards. Auditors <br /> should be knowledgeable in the AICPA general <br /> attestation standard related to criteria, the AICPA <br /> attestation standards for field work and reporting, and <br /> the related Statements on Standards for Attestation <br /> Engagements (SSAE), and they should be competent in <br /> applying these standards and SSAE to the task assigned. <br /> Also, if auditors use GAGAS in conjunction with any <br /> other standards, they should be knowledgeable and <br /> competent in applying those standards. I <br /> <br /> Continuing 3.46 Auditors performing work under GALAS, including <br /> Professional planning, directing, performing field work, or reporting <br /> Education on an audit or attestation engagement under GAGAS, <br /> should maintain their professional competence through <br /> continwng professional education (CPE). Therefore, <br /> each auditor performing wor under GAUAS should <br /> complete, every 2 years, at least 24 hours of CPE that <br /> directly relates to government auditing, the government <br /> environment, or the specific or unique environment in <br /> which the anditpd entity operates. For auditors who are <br /> involved in any amount of planning, directing, or <br /> reporting on GAGAS assignments and those auditors <br /> who are not involved in those activities but charge 20 <br /> <br /> <br /> "'Public accountants licensed on or before December 31, 1970, or I <br /> person working (or a public accounting firm liec> d on. or before <br /> December 31, 1970, are also considered qualified under this standard. I <br /> Page 53 GAO-07.731G Government Auditing Standards <br />