Financial Audit Manual: Volume 2, July 2008
GAO-08-586G July 25, 2008Full Report (PDF, 360 pages) Accessible Text
SummaryThe 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. |
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