This is the June 2018 Financial Audit Manual (FAM) of the U.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards and consists of three volumes. FAM Volume 1 contains the audit methodology. FAM Volume 2 provides detailed implementation guidance. FAM Volume 3 contains checklists for Federal Accounting (FAM 2010) and Federal Reporting and Disclosures (FAM 2020). This is Volume 3 Buy the paperback, get Kindle eBook FREE using MATCHBOOK. go to www.usgovpub.com to learn more Why buy a book you can download for free? We print this book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. We look over each document carefully and replace poor quality images by going back to the original source document. We proof each document to make sure it's all there - including all changes. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the latest version from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these large documents as a service so you don't have to. The books are compact, tightly-bound, full-size (8 1⁄2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a SDVOSB. www.usgovpub.com Some of the other books we publish: Federal Acquisition Regulation (FAR) Defense Federal Acquisition Regulation Supplement (DFARS) Financial Management Regulation (FMR) General Services Administration Acquisition Manual (GSAM) DoD 4140.1 Supply Chain Materiel Management Procedures GAO Financial Audit Manual (FAM) Federal Information System Controls Audit Manual (FISCAM) Government Auditing Standards (Yellow Book) Standards for Internal Control in the Federal Government (Green Book) OMB Circular A-123 Management's Responsibility for Enterprise Risk Management and Internal Control DoDM 7600.07 DoD Audit Manual DoDM 4100.39 Federal Logistics Information System (FLIS) Procedures Corps of Engineers Acquisition Instruction and Desk Guide Defense Acquisition Guidebook (DAG) Look for these titles on Amazon.com