This is a sample audit manual intended for the use of our members as a reference only. PICPA Members should draft their own audit manual based on their own specific audit practice, processes and procedures. Any disclosure, distribution, use or taking of any action based upon its contents by persons or entities other than the intended recipients is strictly prohibited. Any views or opinions expressed in the sample manual are solely those of the author and does not necessarily represent those of the Philippine Institute of Certified Public Accountants (PICPA).