Financial Audit Manual:

Update (Exposure Draft)

GAO-04-667G, Apr 1, 2004

Contact:

Jeffrey C. Steinhoff
(202) 512-2600
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
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The U.S. General Accounting 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.