Financial Audit Manual:
Volume 2, July 2008 (Supersedes GAO-08-82G)
GAO-08-586G: Published: Jul 25, 2008. Publicly Released: Jul 25, 2008.
This publication supersedes GAO-08-82G, Financial Audit Manual: Volume Two, 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.