DCAA Memorandum – 2024 Generally Accepted Government Auditing Standards (GAGAS) Update

The Defense Contract Audit Agency has issued a memorandum announcing revisions to the Generally Accepted Government Auditing Standards (GAGAS). Importantly, DCAA had significantly amended Chapter 5, “Quality Management Engagement Quality Reviews, and Peer Review.” The changes to Chapter 5 include a significant emphasis on audit organization leadership, the adoption of a risk-based quality management process, a shift from quality control to quality management, increased flexibility in quality management standards, and an increased emphasis on proactive and tailored monitoring.

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