Audit report as the evidence base

The article is devoted to problems of using audit reports as evidence of the arbitration process. According to the arbitral practice on the use of the audit report, presented on the official website of the arbitration court of the Russian Federation, and also on materials of the Supreme arbitration court. Saint-Petersburg is made the theoretical and legal analysis of the opinions and reports of the auditors, their varieties, classification of findings of the auditor from the standpoint of their qualifications as evidence in the arbitration process based on the requirements of the APC and the national auditing standards.