August 9, 2022


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Financial Audit Manual: Volume 2, June 2022

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The 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:

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