Financial Audit Manual:
Volume Three, August 2007 (Supersedes GAO-07-313G)
GAO-07-1173G: Published: Aug 28, 2007. Publicly Released: Aug 28, 2007.
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.