The Audit (SR 38.) 04. 01)”, created by the team of authors, is an indispensable resource for everyone who seeks to better understand the basics of audit and its practical application in modern conditions. This edition will be an ideal assistant for both economics and management students and practitioners who want to improve their knowledge and skills in auditing. The book details key aspects of the audit, ranging from its definition and objectives, to the methods and tools used in the process. The authors emphasize the importance of audit as a mechanism for ensuring transparency and reliability of financial information .. The reader will be able to learn about the different types of audit, such as internal, external and tax, as well as the specific procedures that apply in each of these areas. One of the main topics of the book is the role of audit in the enterprise management system. The authors emphasize that a qualitative audit not only helps to identify errors and shortcomings in financial reporting, but also contributes to improving business processes, improving efficiency and reducing risks. This book will be especially useful for executives and managers seeking to optimize their companies and make them more competitive in the market. The Audit (SR 38.) 04. 01)” also addresses current audit challenges, such as digitalization, the use of new technologies and the need to comply with ethical standards. The authors share their thoughts on how the role of the auditor is changing in a rapidly changing world and what skills will be in demand in the future. This makes the book especially relevant for young professionals who are just starting out in the profession. The style of the authors is distinguished by clarity and accessibility of presentation, which allows the reader to easily absorb the material, even if he does not have deep knowledge in the field of audit. The book is filled with practical examples, cases and illustrations, which makes it not only a theoretical manual, but also a practical guide. Readers will be able to find here useful tips and tricks that will help them in their daily work. If you are looking for literature that will help you understand the intricacies of auditing and its significance for business, "Audit (CP 38. 04. 01)" will become your reliable satellite. This book will be interesting not only for students and beginners, but also for experienced auditors who want to update their knowledge and adapt to new conditions. In addition, the team of authors that created this publication consists of recognized experts in the field of audit and finance, which gives the book additional value. Their experience and knowledge make the material relevant and useful to a wide audience. Thus, “Audit (SR 38.) 04. 01)” is not just a book, but a whole world of opportunities for those who want to deepen their knowledge in the field of auditing and put them into practice. Read, explore and discover new horizons with this wonderful book!