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Financial Management: Financial Audit Manual, Volume 2

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Report Type Reports and Testimonies
Report Date June 1, 1993
Report No. AFMD-12.19.5B
Subject
Summary:

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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