Financial Audit Manual:
Update (Exposure Draft)
GAO-04-667G: Published: Apr 1, 2004. Publicly Released: Apr 1, 2004.
The U.S. General Accounting 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.