Financial Audit Manual: Volumes 1 and 2
GAO-01-765G
Published: Aug 01, 2001. Publicly Released: Aug 01, 2001.
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Highlights
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.