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Financial Audit Manual: Volume Three, August 2007 (Supersedes GAO-07-313G)

GAO-07-1173G Published: Aug 28, 2007. Publicly Released: Aug 28, 2007.
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Highlights

This publication supersedes GAO-07-313G, Financial Audit Manual: Volume Three, Exposure Draft, June 2007. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources.

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Auditing and Financial Management
Accounting standardsAuditing proceduresAuditing standardsAuditorsAuditsFinancial statement auditsInternal auditorsInternal auditsInternal controlsFederal agencies