Financial Audit Manual: Volume 2, June 2022
1 min readThe Financial Audit Manual (FAM) presents a methodology for auditors to perform financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources.
This publication supersedes Financial Audit Manual, Volume 2, June 2018 (Updated March 2021) and contains detailed implementation guidance.
The FAM also consists of: