THEORETICAL ASPECTS OF AUDIT
In this article, the authors consider the theoretical aspects of auditing, understand the definitions of auditing activities, classify the types of auditing activities on the basis of the Federal Law "On Auditing Activities" dated 30.12.2008 No. 307-FZ (with amendments and additions, intro. effective from 01.07.2022), as well as the problems of development in the Russian Federation are identified. The relevance of the chosen topic lies in the fact that auditing is a rapidly developing activity not only in Russia, but also around the world. This requires a more detailed study of regulatory legal acts, concepts, types and factors that slow down auditing activities.