GAO/PCIE Financial Audit Manual (including July 2004 updates)

Volume 1 - Methodology [PDF 2.0mb] [TXT]

• Cover to Volume 1 [PDF 8.3mb]
• Section 100 - Foreword, Table of Contents, Introduction [TXT]
• Section 200 - Planning [TXT]
• Section 300 - Internal Control [TXT]
• Section 400 - Testing [TXT]
• Section 500 - Reporting [TXT]
• Section Appendixes - Appendixes, Glossary, Abbreviations, Index [TXT]

Volume 2 - Tools [PDF 2.2mb] [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 Checklist for Federal Accounting, Reporting, and Disclosures (FAM 1050) [TXT]
• Checklist for Federal Accounting, Reporting, and Disclosures (FAM 1050) [TXT]

Other Related Guidance:

• GAO's FFMIA Reporting
  
  

Download zipped files that allow users to enter data:

• 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 Checklist for Federal Accounting, Reporting, and Disclosures - 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)
• Checklist for Federal Accounting, Reporting, and Disclosures (FAM 1050)
  

Recent Updates of GAO/PCIE Financial Audit Manual

• GAO-04-1015G - Financial Audit Manual: Update (issued jointly by GAO and the President's Council on Integrity and Efficiency), July 2004 [TXT]
• GAO-04-942G - Financial Audit Manual Update - Checklist for Federal Accounting, Reporting, and Disclosures (issued jointly by GAO and the President's Council on Integrity and Efficiency), July 2004 [TXT]