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GAO-04-1015G 1 (2004-07-30)

handle is hein.gao/gaobacijm0001 and id is 1 raw text is: July 2004 Dear Colleague: The U.S. Government Accountability 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, a GAO/PCIE task force prepared the attached update of the FAM, primarily to incorporate the provisions of Statement on Auditing Standards 99, Consideration of Fraud in a Financial Statement Audit. The updated sections are highlighted in the table of contents. This update was issued as an exposure draft on the internet in April 2004 and includes changes based on comments received. The FAM, as amended for this and other updates, is available on the internet at either the GAO web site (www.gao.gov) or the PCIE web site (www.ignet.gov/Dande/audit 1.html#guide). If you have comments or suggestions for future FAM updates, please send an email to FAMComments@oig.doi.gov. We thank the individuals and organizations that provided comments and insights to enhance the FAM. The task force assembled by GAO and the PCIE also deserves much credit for its dedication to completing this project. Jeffrey C. Steinhoff The Honorable Everett L. Mosley Managing Director Chair Financial Management and Assurance President's Council on Integrity U.S. Government Accountability Office and Efficiency Audit Committee Attachment

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