Financial Audit Manual (Exposure Draft)
GAO-01-281G
Published: Dec 01, 2000. Publicly Released: Dec 01, 2000.
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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.
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Topics
Accounting standardsAuditing proceduresAuditing standardsFinancial management systemsFinancial statement auditsInternal controlsReporting requirementsFinancial statementsFinancial auditAudit materiality