The work summarizes the preparatory audit procedures , systems of accounting and internal control are studied from the point of view of their compliance with the current legal field , a plan and program for the audit of the main areas of accounting , The documentary , synthetic and analytical base of the study , The condition of the property and its sources is being diagnosed , Evaluate the effectiveness of , Factors of reduction of such efficiency , are identified. summary audit evidence in relation to accounting and reporting data, The specifics of the audit results are presented in the form of reports and audit opinions , Correction of Errors , recommendations for improving the efficiency of activities and possible adjustments and directions for improving accounting work in the organization. The material will be useful to students of higher educational institutions, teachers and researchers, employees of economic services in the field of accounting, analysis and audit, audit organizations .