Auditing is reviewing finanicial records and enusuring that the finanicals are compliant to regulations. I know that the DCAA is an agency that was founded by the DoD over 60 years. The agency's core mission is to enforce and ensure fair, reasonable, and compliance for government contractors through its assurance and financial advisory services. The organization follows the U.S. GAAP and SOX when preforming their audits on contractors, and the DCAA also follows cost accounting principles through the FAR for its financial advisory services.