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The textbook combines both theoretical issues on the basics of audit and practical materials on the organisation and methodology of conducting an audit of various objects. For ease of use and systematisation of the material, 22 topics of the manual are divided into the same components: methodological advice for studying the topic for each item of the plan (from 4 to 6 depending on the topic), plans and tasks for practical classes, tasks for independent work of students, topics of individual tasks, a glossary, information sources. The content of the textbook is based on IFAC Auditing Standards (translated into Ukrainian) 2012 (effective from 01 May 2014) and 2010 and the financial statements of business entities, the latest date of which is 2013, which makes it possible, among other things, to compare the changes that have occurred in these areas on the way of Ukraine's integration into the global economic space.

The study guide is intended for independent study of the discipline under the credit-module system of organising the educational process by students of higher education institutions of 3-4 accreditation levels and helps to strengthen cognitive and practical skills, instils independent work skills. It can also be used by students of higher education institutions of 1-2 accreditation levels and will be useful to anyone interested in both the theory and practice of auditing in Ukraine and the world. The authors are grateful to the reviewers for their comments and suggestions.