When creating this textbook, the authors sought to both state the theory and consider the practical aspects of its application. The content of the textbook is logically divided into two parts: the basis of the audit and the practical audit. The part devoted to the audit theory describes the generally accepted stages of the audit: the organizational stage, planning, audit procedures, and the final stage. In the part devoted to practical audit, the essence of checking the company's financial statements is disclosed, the principles of checking documents are shown.