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The tutorial focuses on understanding various types of governmental auditing reports, which is considered challenging. It presents excerpts from different reports, including traditional financial statement audit reports, single audit reports, and Yellow Book reports, along with specific schedules. These schedules may include required supplementary information due to federal regulations or statutes, such as the schedule of findings and questioned costs and the schedule of expenditures of federal awards. The exercise emphasizes identifying key words and phrases in the questions to effectively analyze the reports, highlighting the flexibility in the order of review.