Value and role of audit in the activities of enterprises in socio-cultural sphere

In connection with the arisen necessity of creating a mechanism to regulate marketrelations in terms of monitoring the socio-cultural sector sustainable development,it is relevant to analyze specifics of accounting and audit at the enterprises of socio-cultural sphere, to identify their characteristics, and to develop recommendationson work improvement in this direction. Since auditing is an integral part of marketrelations, the protection of the social interests of the population and the solutionof social issues are closely linked with the implementation of effective auditing.The article reveals the methodological approaches to the organization of internalaudit, obtaining audit evidence, analysis and evaluation of information received byauditors. Taking into account the stated above, recommendations on improvementof the internal audit organization at the enterprises of social and cultural sphereare given, the main purposes and tasks of audits of commercial enterprises andbudgetary institutions are formulated.