Financial Audit Manual:

Volumes 1 and 2

GAO-01-765G: Published: Aug 1, 2001. Publicly Released: Aug 1, 2001.


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    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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