Financial Audit Manual:
Volume 1, July 2008 (Supersedes GAO-08-81G)
GAO-08-585G: Published: Jul 25, 2008. Publicly Released: Jul 25, 2008.
This publication supersedes GAO-08-81G, Audit Manual: Volume 1, Exposure Draft, October 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.