Auditing and Accounting Guidance

DoD OIG Contracts for Financial Management Systems and Financial Statements

PCIE Best Practice Guide: Coordinating the Preparation and Audit of the Federal Financial Statements

Government Accountability Office (GAO) Guidance

For assistance, please visit the Government Accountability Office's Government Auditing Standards page

Statements on Auditing Standards (SAS)

Statements on Auditing Standards can be obtained from the American Institute of Certified Public Accountants. On the AICPA home page, click on The AICPA Store link. Product numbers are provided below to help find each document.

SAS 70 - Reports on the Processing of Transactions by Service Organizations, Product No. 060441

Service Organizations: Applying SAS No. 70, as Amended: AICPA Audit Guide, Product No. 012772

SAS 88 - Service Organizations and Reporting on Consistency, Product No. 060690

Last Update: December 31, 2008

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