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Financial Audit Manual: Volumes 1 and 2

Report Type Reports and Testimonies
Report Date Aug. 1, 2001
Report No. GAO-01-765G
Subject
Summary:

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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