The Australian National Audit Office (ANAO) Audit Manual is issued under the authority of the Auditor-General and is comprised of four volumes. The four volumes (shared content, FSASG specificPASG specific and PSASG specific) set ANAO policies and provide guidance applying to the audits and other assurance work performed by, or on behalf of, the Auditor-General, and consistent with ANAO Auditing Standards.

The manual complements the mandatory requirements of the ANAO Auditing Standards and relevant legislation. The manual is reviewed annually and is subject to the oversight of the ANAO Quality Committee.

The ANAO Audit Manual is comprised of four sections: