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Financial Audit Manual: Volume Three, Exposure Draft, June 2007 (Superseded by GAO-07-1173G)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.
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Highlights

This publication has been superseded by GAO-07-1173G, Financial Audit Manual: Volume Three, August 2007.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.

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Auditing proceduresAuditing standardsAuditorsAuditsFinancial statement auditsInternal auditorsInternal auditsFinancial audit manualFinancial managementChief financial officers