For performance audits and financial audits of government agencies, an auditor shall comply with the fundamental principles like Integrity, Objectivity, Confidentiality, Independence, Professional Competence and due care, continuing professional behavior, supervision, and quality control. These set of principles are used by auditors for evaluating government offices as the fund involved is of public at large.
Proprietary audit is one of the fundamental concepts of Government Audit. Propriety audit involves extensive verification not just of the financials involved but also of the cause for such financials. Usually based on the income and expenditure of an entity, propriety audit focuses on making sure that the funds are received from proper and authorised channels and those funds are spent for authorised purposes. This is usually done to check frivolous expenditure, revenue leakage, corruption etc.