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GAO-04-667G 1 (2004-04-01)

handle is hein.gao/gaobaciir0001 and id is 1 raw text is: April 2004 Dear Colleague: The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind, we are now requesting comments on an exposure draft that will update the FAM, primarily to incorporate the provisions of Statement on Auditing Standards 99, Consideration of Fraud in a Financial Statement Audit. A summary of the changes, by FAM section, is attached. The exposure draft can be accessed at either the GAO web site (v A o.g ) or the PCIE web site (wwignet.gov/pande/audit.html). Instructions for providing comments on the exposure draft are attached and can also be found at the GAO and PCIE web sites. Please include the rationale for any comments offered so that we may fully understand the need for any modifications. The due date for comments is June 15, 2004. Please address questions to Kent Bowden (GAO, 202-512-5270, BowdenH@gao.gov) and/or Curtis Crider (PCIE, 202-208-5724, CurtisCrider@oig.doi.gov). We appreciate your attention to this very important project. Ceetoff The Honorable Everett L. 4osley Ma aging Director Chair Financial Management and Assurance President's Council on Integrity U.S. General Accounting Office and Efficiency Audit Committee Attachments

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