Financial Audit Manual:

Volume Three, August 2007 (Supersedes GAO-07-313G)

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

Additional Materials:

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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.

Oct 2, 2017

  • auditing icon, source: PhotoDisc

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

Sep 26, 2017

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