What is a key requirement of the Generally Accepted Government Auditing Standards (GAGAS)?

A key requirement of the Generally Accepted Government Auditing Standards (GAGAS) is that auditors must possess appropriate credentials and training. This principle ensures that auditors have the necessary qualifications to perform their duties effectively and adhere to the standards set forth in GAGAS. Competence through training and credentials supports the integrity and quality of audits, which is essential for maintaining public trust in government operations.

While other aspects like experience and transparency are important in the auditing process, they are not explicitly outlined as fundamental requirements in GAGAS. The standards focus primarily on the auditor's ability to execute audits based on defined competencies, ensuring they can apply their skills in a manner that aligns with legal and ethical responsibilities within government auditing. Thus, having appropriate credentials and training is crucial to uphold the quality and reliability of an audit.