Financial Audit Manual: Volume 2, June 2022
GAO-22-105895 Published: Jun 30, 2022. Publicly Released: Jun 30, 2022.
The Financial Audit Manual (FAM) presents a methodology for auditors to perform financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources.
This publication supersedes Financial Audit Manual, Volume 2, June 2018 (Updated March 2021) and contains detailed implementation guidance.
The FAM also consists of:
The U.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) maintain the GAO/CIGIE Financial Audit Manual (FAM).
For more information, please visit the main Financial Audit Manual page, or contact Dawn B. Simpson at (202) 512-3406 or SimpsonDB@gao.gov.