The Audit (PP 38.) 04. 01)”, created by a team of authors, is an important and relevant work that will become an indispensable assistant for students, teachers and practitioners in the field of audit and accounting . This work not only illuminates the theoretical aspects of auditing, but also immerses the reader in practical nuances, making it especially valuable for those who seek a deep understanding of this complex and multifaceted discipline. The main purpose of the book is to acquaint readers with the basics of auditing, its methods and standards . It addresses key aspects of an audit, such as audit planning, risk assessment, evidence gathering, and the formation of an audit opinion. Each section is written taking into account modern requirements and standards, which makes the material relevant and useful for practical application. The book will be interesting not only for students of economic specialties, but also for young professionals who are just starting their career in the field of audit. It can also attract the attention of teachers who want to update their knowledge and get acquainted with the latest trends in the field of auditing practice. It is important to note that this work is suitable for a wide audience, including those who already have experience in this field, and those who are just beginning their journey. The topics raised in the book cover a wide range of audit-related issues. The authors pay special attention to the ethical aspects of the profession, which is extremely important in the context of modern business. Readers will be able to learn about the importance of auditor independence, how to avoid conflicts of interest, and how to properly interact with clients. These issues are particularly relevant in light of recent changes in legislation and auditing standards. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes it easy to assimilate even the most complex concepts. Each section is accompanied by examples from practice, which makes the material more clear and understandable. The book also includes assignments and tests that will help readers consolidate their knowledge and test their skills. The team of authors working on this book consists of experienced practitioners and scientists, which ensures high quality of the material. Their previous work has also received recognition in professional circles, and "Audit (PP 38.) 04. 01)" will not be an exception. This book can be a basis for further study of the topic of audit and accounting, as well as serve as a reliable reference for practicing auditors. If you’re looking for an audit literature that combines theory and practice, “Audit (Software 38.) 04. 01)" would be a great choice. It will not only help you better understand the basic principles of auditing, but also prepare you for the real challenges you may face in your professional life. Read, study and apply the knowledge gained in practice - and success in the audit will not take long!