A Research Report in Partial Fulfillment of the Requirement for Award of the Bachelor Degree of Accounting and Finance in Public Sector (BAF-PS) of Mzumbe UniversityThe study is about assessment of the role of external auditing in enhancing the quality of the financial reporting in public sector. The study specifically aimed to examine the recommendation of external auditors on improvement of the financial reports, to examine the level of the reliability of external auditing on the financial report and to identify materiality of financial statements. The study used a case study design approach and purposive sampling technique in collecting data from the respondents. The sample size of the population was 30 respondents. The primary data for this study was collected using questionnaires through qualitative and quantitative data that detailed and relevant information on the subject of the study collected, also the study use Secondary data on collect information through documentary review on the context analysis. The data was the analyzed using descriptive analysis which included; chart frequency and percentages. From the findings, the study concluded that the external auditing should provide the recommendation that external auditors provide that leading to eliminate errors and fraud of financial report. From the finding, the study concluded that recommendation put forward to the management and government, managements should consider the auditors advice on the improvement of financial report and government should rely on the external auditing reports that are facilitate the effectiveness and accuracy of public entities.