Reporting
You'll learn how to report on public sector performance information and design audit procedures to verify key performance metrics.
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In this lesson
- 0:00 Introduction to public sector audit conclusions
- 0:28 Reasonable versus limited assurance reports
- 0:51 Standard format for assurance reports
- 1:47 Southland University case study overview
- 2:56 Auditing graduation rate performance data
- 3:46 Auditing employability rate performance data
- 4:04 Using comparative information in audits
About this lesson
This video covers the structure of assurance reports—from reasonable assurance opinions to limited assurance conclusions—and walks through a practical example of auditing a university's graduation rates and employability statistics. You'll discover how to identify the basis of measurement for each objective, gather supporting evidence, and apply sampling techniques to validate reported performance data. Understanding this reporting framework is essential for AA (Audit and Assurance) papers, where you'll need to evaluate how public sector entities communicate their achievements and how auditors provide credible assurance over that information.
Duration: 5m
Transcript
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