This manual compares favorably with similar publications: it sets out in a form convenient for practicing specialists - in the form of a very brief but absolutely understandable algorithm - the sequence of conducting an audit of business entities. Each chapter of the publication is strictly structured as follows: goals and objectives of the audit ( of this accounting area); list of main documents on the basis of which the audit is carried out; sequence of work during inspection; the main types of violations that can be identified as a result of an audit. In the form of appendices, the book includes auxiliary tables that facilitate the inspection of accounting areas of organizations, and the procedure for including the results obtained in the report provided by auditors to the management of the client organization. The manual has been completely revised. Its text takes into account all the latest changes made to the regulatory legal framework. The publication is intended for auditors, accountants, tax and financial services employees, students, graduate students and teachers of economic universities and colleges. 3rd edition, revised and expanded.