This revised United States Government Accountability Office manual, GAO Financial Audit Manual Volume 1 Updated April 2020, presents a methodology for performing financial statement auditsof federal entities in accordance with professional standards and consists of three volumes. This document, FAM Volume 1, contains the audit methodology. Financial Audit Manual Volume 3 September 2021 GAO-21-105127 Council of the on INTEGRITY and EFFICIENCY INSPECTORS GENERAL. 1.00 U.S. GOIERNM ENf ACCOUNIAJHUTY OfflCE I';! September 2021 GAO/CIGIE Financial Audit Manual Page 2 . SECTION 2010 Federal Financial Reporting Checklist . 2010 - Federal Financial Reporting Checklist 2.1 Audit Planning and Supervision (GAS, 4.03a, 4.04a-c; AICPA, Professional Standards, AU section 150.02; Statements on Auditing Standards (SAS) 107-109, 114) 2.1.1 Has the audit team documented an understanding with the auditee in the form of an engagement memo or letter generally including the following statements: Financial Audit Manual: Volume 1 (GAO-18-601G) contains audit methodology; Financial Audit Manual: Volume 2 (GAO-18-625G) provides detailed implementation guidance. For more information, please visit the main Financial Audit Manual page, or contact Dawn B. Simpson at (202) 512-3406 or SimpsonDB@gao.gov. Although this checklist is comprehensive, the peer review team may also consult with other guidance as warranted, such as the peer review checklists published by the AICPA and the Government Accountability Office (GAO)/Council of the Inspectors General on Integrity and Efficiency (CIGIE) Financial Audit Manual, Volume 2, Section 1003, Financial Audit Manual: Volume 1, July 2008, Supersedes GAO-08-81G: GAO-08-585G [Reeder, James R., U.S. Government Accountability Office (G] on Amazon.com. *FREE* shipping on qualifying offers. Financial Audit Manual: Volume 1, July 2008, Supersedes GAO-08-81G: GAO-08-585G Audit Procedures Done by/date DOC Ref (c) Determine whether the entity contributed the correct amount for the employee's retirement for the selected pay period. Obtain an explanation and examine support for any differences between the entity contributions and the amount calculated using OPM's normal cost percentage. Buy Financial Audit Manual: Volume 2, July 2008, Supersedes Gao-08-82g: Gao-08-586g by U S Government Accountability Office (G (Creator) online at Alibris. We have new and used copies available, in 1 editions - starting at $36.49. Auditing and Financial Management: Federal Information System Controls Audit Manual (Fiscam): Gao-09-232g A-136, Section IV.5, the current OMB Audit Bulletin, Section 8 (Written Representations from Management), Appendix E (Illustrative Written Representations from Management for the Financial Statements), and the Financial Audit Manual Volume 2, Section 1001. Subsequent Events and MRL Representations Financial Audit Manual Volume 1 June 2018 GAO-18-601G Council of the on INTEGRITY and EFFICIENCY INSPECTORS GENERAL. Page 1 GAO-18-601G GAO/CIGIE Financial Audit Manual 441 G St. N.W. Washington, DC 20548 June 2018 GAO/CIGIE Financial Audit Manual Page 110-2