What makes "GAS" different from reporting under "GAAS" is ...

What makes Government Auditing Standards ("GAS") different from reporting under Generally Accepted Auditing Standards ("GAAS") is that GAS requires a written report describing each significant deficiency observed, inclusive of id'ing considered material weaknesses.

Additionally, for Generally Accepted Government Auditing Standards ("GAGAS"), when providing an opinion or a disclaimer on financial statements, the auditor should report on internal control over financial reporting and on compliance with laws, regulations, and provisions of contracts  agreements.

Quality control requirement for GAS is if seeking to enter into a contract to perform an audit should, then the most recent external quality control review report to the party contracting for the audit should be provided. 
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