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.