The book discusses the methodological and practical issues of auditing. We consider the nature and types of audit and audit activities, the various problems of the audit. We study the current system of legal regulation of auditing, its nature and historical evolution. Estimated audit principles in modern auditing. Audit revealed a place in the system of financial control in Russia. Particular attention is paid to enhancing the role of self-regulation in auditing. The analysis of the forms and types of responsibility in auditing. The book shows the modern dynamics and development trends of the audit.