The fourth edition of the Audit textbook reflects changes in audit activities in accordance with the Federal Law "On Audit Activities" and new regulatory documents adopted in recent years. This is essentially a new comprehensive work on organizing audit activities in the Russian Federation. Theoretical bases of control and audit, forms and methods of activity of audit firms, international and federal standards of audit, regulatory documents regulating audit in Russia are considered. Methods for conducting audits in all areas of organizations and enterprises are given.