Auditing evaluates conformance to some norm or benchmark. Auditing is important in public-sector finance and is essential to the credibility of government financial reporting. There are three common types of audits in the public sector:
- Financial statement audits are designed to provide users of financial statements with assurance on their reliability.
- Attestation engagements are designed to provide assurance on matters other than financial reports.
- Performance audits are designed to determine whether government programs and activities are meeting stated goals and objectives and to determine if governments are performing their duties in the most economic and efficient manner possible.
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