Abstract
<jats:p>The textbook presents regulatory and legal regulation and examines professional standards of auditing in the Russian Federation, information technology, big data and analysis in auditing. The basics of state audit as a method of financial control over the use of budgetary funds are given. In comparison with the previous edition, the textbook updates information on quality management standards and professional values of the auditor, including the principles of professional ethics and their application in practice. Meets the requirements of the latest generation of federal state educational standards for higher education. For students enrolled in programs whose curricula include the disciplines of auditing and financial control. It can be used in the system of additional professional education and advanced training.</jats:p>