Financial Audit Manual:
Volumes 1 and 2
GAO-01-765G: Published: Aug 1, 2001. Publicly Released: Aug 1, 2001.
GAO published a manual containing detailed guidance for meeting relevant requirements within a comprehensive framework, focusing on the four phases of an audit (1) planning, (2) internal control evaluation, (3) testing of accounts, controls and compliance, and (4) reporting.