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The FAM presents a audiy to perform financial statement audits of federal entities in accordance with professional standards. The FAM is a three-volume publication. Volume 1 is audit methodology, Volume 2 is detailed implementation guidance, and Volume 3 is the Federal Financial Reporting Checklist. You may download the full volumes in PDF format or the individual sections in a Word document that can be used with your own data.
View the full volume in PDF format, or download specific sections in Word:. The online version supersedes previously issued versions of FAM and can be used immediately to audit federal entity audig statements. Volumes 1 and 2 of the FAM were revised in June to reflect changes in auditing financial statements in the U. Volume 3 of the FAM has been updated since September to incorporate accounting standards issued by the Federal Accounting Standards Advisory Board through June that are effective for the fiscal year ending September 30, audiy, and Office of Management and Budget Circular A, Financial Reporting Requirementsguidance issued on June 3, Simpson at audit manual SimpsonDB gao.
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Standards for Internal Control in the Federal Government, manuxl as the Green Book, sets standards for federal agencies on the policies and procedures they employ to ensure effective resource use in fulfilling their mission, goals, objectives, and strategi.
The Federal Information Systems Controls Audit Manual provides a audit manual for assessing the effectiveness of information system controls in support of financial statement audits.
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