This United States Government Accountability Office manual, GAO Financial Audit Manual Volume 3 June 2018, 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. This publication, FAM Volume 3, contains checklists for Federal Accounting (FAM 2010) and Federal Reporting and Disclosures (FAM 2020).