The training manual on the discipline Audit (part 2 of the Practical Audit) contains material reflecting the modern methodological foundations and technologies for conducting audits for all major areas of accounting, as well as accounting financial statements . Some chapters present the features of auditing in agricultural organizations. The textbook is illustrated with tables, figures, examples. At the end of each chapter, the control questions are given to consolidate the studied material . The training manual is intended for students of higher educational institutions studying under the educational programs of bachelor's, master's and postgraduate studies under 38. 00. 01 Economics, students of the system of postgraduate training and advanced training of accountants and auditors, specialists of accounting and economic departments of organizations, practicing auditors .