Financial Audit Manual (Exposure Draft)

GAO-01-281G Published: Dec 01, 2000. Publicly Released: Dec 01, 2000.

Highlights

This financial audit manual describes the methodology used by GAO and the President's Council on Integrity and Efficiency to perform financial statement audits of federal entities.

Full Report

Full Report (490 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Auditing and Financial Management

Accounting standardsAuditing proceduresAuditing standardsFinancial management systemsFinancial statement auditsInternal controlsReporting requirementsFinancial statementsFinancial auditAudit materiality