Financial Audit Manual: Volume Three, August 2007, GAO-07-1173G, August 28, 2007, Full Report (PDF, 286 pages)
“The 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.”