Government auditing is the process of reviewing and evaluating the financial records and operations of government agencies. This ensures that public funds are used efficiently and in accordance with laws and regulations. Auditors assess whether the financial statements are accurate and if the agency is following proper procedures. The primary goal of government auditing is to promote accountability and transparency in the use of taxpayer money. By identifying areas of waste or mismanagement, auditors help improve government performance and build public trust in government institutions.