AUDIT AND ITS IMPLEMENTATION PROCESS.

Abstract

The transition to a market-based economy is economic to conduct an objective examination of the financial statements of entities, to examine their authenticity, on this basis to give an objective opinion on the financial statements, as well as to provide professional advice on correcting existing errors and omissions, recovery and maintenance of accounts, business plans and tax returns The creation of a special type of activity called "audit", as well as a special economic science called "audit". The article gives a brief description of the audit and its essence.