What are the differences between government auditing and commercial auditing?

Government auditing focuses on ensuring accountability and compliance with laws and regulations in the public sector, emphasizing transparency and the proper use of taxpayer funds. In contrast, commercial auditing primarily aims to verify the accuracy of financial statements and assess the financial health of private enterprises, often focusing on profitability and compliance with accounting standards. Additionally, government audits may involve performance evaluations of programs and efficiency assessments, while commercial audits typically concentrate on financial performance and risk assessment.