GAO/PCIE Financial Audit Manual (including April 2003 update)

Volume 1 - Methodology

[PDF 1.5mb] [TXT]

Cover to Volume 2 [PDF 8.3mb]
Section 600 - Planning and General [TXT]
Section 700 - Internal Control [TXT]
Section 800 - Compliance [TXT]
Section 900 - Substantive Testing [TXT]
Section 1000 , except for CFO Act Checklist - Reporting [TXT]
CFO Act Checklist, Beginning - Overview, General Items, Balance Sheet
CFO Act Checklist, End - Statements of Net Cost, Changes in Net Position, Budgetary Resources, Financing, Custodial Activity, Notes, and Supplementary Information

Sections 300, 400, and 500 - SCE (FAM 395 H - both transaction-related and line item-related), ARA (FAM 395 I), sampling documentation (FAM 495 E), example audit report and summaries of misstatements (FAM 595 A, B, C, and D)
Sections 600 and 700 - example documentation and templates for using the work of others (FAM 650 B and C), agreed-upon procedures (FAM 660 A, B, C, and D), and testing compliance with FFMIA (FAM 701 A and B)
Section 800 - general compliance checklist (FAM 802) and summary and audit procedures for other acts (FAM 803, 808, 809, 810, 812, 813, 814, 816, and 817)
Sections 900 and 1000 , except CFO Act checklist - example documentation and templates for related parties, including intragovernmental activity and balances (FAM 902 C), Fund Balance with Treasury (FAM 921 D), management representations (FAM 1001 A), inquiries of legal counsel (FAM 1002 A, B, C, and D), audit completion checklist (FAM 1003), and subsequent events review (FAM 1005)
CFO Act checklist (FAM 1004)

GAO-04-667G - Financial Audit Manual: Update - Exposure Draft (Issued jointly by GAO and the President's Council on Integrity and Efficiency) April 2004
GAO-04-44G - Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act - Revised 2003-Exposure Draft (Issued Jointly by GAO and the President's Council on Intergrity and Efficiency) October 2003