Public sector auditing involves the examination and evaluation of government agencies and organizations to ensure accountability and transparency in the use of public funds. Auditors assess financial statements, compliance with laws, and the effectiveness of programs to ensure that taxpayer money is spent efficiently and responsibly. These audits are typically conducted by independent bodies, such as the Government Accountability Office (GAO) in the United States, to provide objective insights and recommendations. The findings help improve public services and maintain public trust in government operations, ultimately contributing to better governance and resource management.