What Are the DCAA Guidelines?

The DCAA Contract Audit Manual includes all of the DCAA’s guidelines. It is an instruction book for auditors who work on behalf the government.

It discusses standards for auditing, how to plan for an audit, cost accounting standards, auditing of estimates and proposals, statistical sampling techniques for audits, who can obtain audit reports, how they’re distributed and what they should look like.

DCAA Contract Audit Manual