The main purpose of the textbook is to study the evolution of audit activities in the Russian Federation and to consider the procedure for organizing an audit. Representing one of the fundamental elements of a market economy, the audit largely contributed to the formation of entrepreneurship in Russia. Based on the results of a retrospective analysis, the textbook highlights the features of the development of the domestic audit system that influenced the formation of the audit services market, considered the system of regulatory regulation, analyzed the essence of audit activity and its ethics in the system of economic relations. The procedure for organizing an audit from planning to submitting an audit report is discussed in detail. A separate chapter is devoted to external quality control of the work of audit organizations.