Discloses the general methodology for conducting an audit of the accounting (financial) statements of business entities, including the rationale for the purposes of the audit; correctness and completeness of drawing up constituent documents; compliance with the accounting policies of the development strategy of organizations; completeness and reliability of reporting the value of non-current and current assets; checking the procedure for settlements with the company’s employees, founders, budget, partners; checking the reliability of receivables and payables; correct reflection of the movement of capital, attracted credits and loans. For students studying in economic specialties.