Financial Audit Manual, Volume 1 (Superseded by GAO-08-585G)

AFMD-12.19.5A: Published: Jun 1, 1992. Publicly Released: Jun 1, 1992.

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This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. 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.

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