Skip to main content

Financial Audit Manual: Volume 1, Exposure Draft, October 2007 (Superseded by GAO-08-585G)

GAO-08-81G Published: Oct 01, 2007. Publicly Released: Oct 01, 2007.
Jump To:
Skip to Highlights

Highlights

This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. 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.

Full Report

Office of Public Affairs

Topics

Accounting standardsAuditing proceduresAuditing standardsAuditorsAuditsFederal agenciesFinancial statement auditsInternal auditorsInternal auditsInternal controls