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Financial Audit Manual, Volumes 1-3 : Government Accountability Office (GAO) , June , 2022

June 2022

Government Accountability Office (GAO)

“The Financial Audit Manual (FAM) is a joint effort between GAO and the Council of the Inspectors General on Integrity and Efficiency (CIGIE). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. The FAM is a three-volume publication. Volume 1 is the audit methodology, Volume 2 is detailed implementation guidance, and Volume 3 is the Federal Financial Reporting Checklist.”


Government Accountability Office (GAO)

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