Auditor`s action with regard to the state financial control bodies in the case of identification of corruption elements in an audited organization

The article raises the question of the actions of the auditor in case of revealing the facts of corruption actions or legalization (laundering) of proceeds obtained by criminal means during the performance of the audit task. It takes into account the stage at which these violations were discovered. The necessity of reporting by the auditor on the detected offenses to the authorized bodies is considered. The work also covers information on this issue contained in various documents regulating audit work.