Methodology of the audit the accounting financial statements

The Author studies the applied trends of the audit market formation and the issues of the Genesis of audit methods. Because of this, the need to develop an improved method in the use of audit analytical procedures is argued. The method, its components, as the development, implementation and evaluation of the results of the audit analytical procedures within the audit reporting. The proposed method is assigned for application in the performance of the task of using the risk-orientation approach.