This revised United States Government Accountability Office manual, GAO Financial Audit Manual Volume 1 Updated April 2020, presents a methodology for performing financial statement auditsof federal entities in accordance with professional standards and consists of three volumes. This document, FAM Volume 1, contains the audit methodology. FAM Volume 2 provides detailed implementation guidance. FAM Volume 3 contains checklists for Federal Accounting (FAM 2010) and Federal Reporting and Disclosures (FAM 2020).
Read More
This revised United States Government Accountability Office manual, GAO Financial Audit Manual Volume 1 Updated April 2020, presents a methodology for performing financial statement auditsof federal entities in accordance with professional standards and consists of three volumes. This document, FAM Volume 1, contains the audit methodology. FAM Volume 2 provides detailed implementation guidance. FAM Volume 3 contains checklists for Federal Accounting (FAM 2010) and Federal Reporting and Disclosures (FAM 2020).
Read Less
