Financial Audit Manual:
Volume Three, Exposure Draft, June 2007 (Superseded by GAO-07-1173G)
GAO-07-313G: Published: Jun 29, 2007. Publicly Released: Jun 29, 2007.
This publication has been superseded by GAO-07-1173G, Financial Audit Manual: Volume Three, August 2007.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.