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The tutorial focuses on understanding various types of governmental auditing reports. It highlights different report options, including traditional financial statement audit reports, single audit reports, Yellow Book reports, and specific supplementary schedules required by federal regulations. Key schedules mentioned include the schedule of findings and questioned costs, as well as the schedule of expenditures and federal awards. The exercise aims to identify key words and phrases from these reports to make the analysis easier. The instructor emphasizes that there is no requirement to follow a specific order when approaching this exercise.