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The manual covers the issues of legal support of audit assurance and general methodological requirements that underlie all stages of the audit process: pre-contractual stage, contractual stage, planning, implementation of audit procedures, and the stage of drawing up an audit report. The sections of the manual are logically interconnected, contain examples and a schematic presentation of the material, which allows you to learn the material even during independent preparation. The appendices contain excerpts from individual auditing standards and other documents regulating the audit process, as well as practical examples of documentation prepared during the audit. Thus, the textbook has not only a theoretical but also a practical orientation.

The textbook is intended for a wide range of users: students, postgraduates, teachers, as well as practitioners - auditors, accountants, financial analysts, financial managers, and applicants for an auditor certificate.