An Overview of Government Auditing in the US

( 15 )
82 pages
What is government auditing? Why is it necessary? What standards are applied to the audit of governments? This manual details these and many more integral questions related to this topic.
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About the author

Christina Liu, CPA, MSA, has extensive experiences in auditing and accounting fields with different industries including public accounting, state/local governments, nonprofit organizations, and telecommunications. She earned MSA and BS degrees from American University in Washington, D.C. She gained


Government auditing is crucial in today’s world. With increasing concern about corruption citizens are demanding to be informed about the government’s intent to achieve and actual accomplishments. As all government programs are susceptible to fraud, waste, abuse, and mismanagement, government auditing provides means of access to the performance of those entrusted with public resources to reinforce the expectation that the government officials will carry out their duties effectively, efficiently, and ethically. This short and focused manual, written from the perspective of a student and professional, covers the audit function in government, basics of government auditing standards, and an overview of general auditing standards.

  1. The Audit Function in Government 
    1. Governmental Environment 
    2. The Concept of Government Auditing 
    3. The Significance of Government Auditing 
    4. Government Efforts to Promote Accountability, Transparency, and Integrity 
    5. Challenges and Change in the World of Audit 
  2. Basics of Government Auditing Standards 
    1. Highlights of the Yellow Book 
    2. The Use and Application of GAGAS 
    3. Responsibilities of Management and Officials 
    4. Ethical Principles for Auditors 
  3. Overview of General Standards 
    1. Introduction 
    2. Independence 
    3. Professional Judgement 
    4. Competence 
    5. Quality Control and Assurance

The course contains key concepts of government auditing. It's very educational. A shortcut to gain a good understanding of government auditing principles.
Great read for her debut literary endeavor....looking forward to many more great works.
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