Financial Audit Manual 2004 Update

The Gov't. Accountability Office (GAO) & the President's Council on Integrity & Efficiency (PCIE) maintain the GAO/PCIE Financial Audit ManualÓ (FAM). The FAM provides guidance for performing financial statement audits of federal entities & is a key tool for enhancing accountability over taxpayer-provided resources. A GAO/PCIE task force prepared this update of the FAM, primarily to incorporate the provision of Statement on Auditing Standards 99, Consideration of Fraud in a Financial Statement Audit.Ó This update was issued as an exposure draft on the Internet in April 2004 & includes changes based on comments received.Steinhoff, Jeffrey C. is the author of 'Financial Audit Manual 2004 Update', published 2004 under ISBN 9780756744755 and ISBN 075674475X.