Financial Audit Manual, Volume 2 (Superseded by GAO- 08-586G)

AFMD-12.19.5B: Published: Jun 1, 1993. Publicly Released: Jun 1, 1993.

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This publication has been superseded by GAO-08-586G, Financial Audit Manual: Volume 2, July 2008. GAO published a manual containing detailed guidance for meeting relevant requirements within a comprehensive framework, focusing on: (1) audit planning; (2) internal control evaluation; (3) testing of accounts, controls, and compliance; (4) professional qualifications; (5) quality control; (6) training policy; (7) evidence; (8) workpapers; and (9) reporting.

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