<![CDATA[The accountable management of public sector finances is one of the key elements in realizing the principles of good governance. Public auditing serves as a supervisory mechanism aimed at assessing compliance, fairness, and performance in the management of a country’s public finances. This study aims to analyze the role of public auditing in promoting accountability in public sector financial management.The research employs a descriptive qualitative approach through a literature review by collecting sources from academic journals, official documents related to public auditing, and relevant laws and regulations concerning financial accountability and public auditing. The study examines how public auditing contributes to accountability in financial management. The results indicate that public sector auditing plays a significant role in enhancing transparency, improving the quality of financial reporting, increasing the efficiency and effectiveness of government financial management, and strengthening oversight of government programs. Therefore, public auditing does not merely function as an inspection instrument, but also as a mechanism for strengthening accountability and as a crucial factor in increasing public trust in public sector finances.]]>
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