This book is about the changes and reformation of public sector auditing to provide greater transparency, accountability and public trust in Indonesia. The changes taking place over one decade, starting from 2001 based on the third Amendment of the Indonesian Constitution. Since then, the way of public sector auditing functions in scope and criteria has been changed. The great change movement of public sector auditing lead the government to become more transparent and accountable to the public. This book described some of the building blocks of this new face of public sector auditing in Indonesia. Besides, the book reviews the way of public accountability is reshaping through how public sector auditing examining government's financial and performance reports.