International Journal on Minority and Group Rights. Том 10. 2003. С. 203-220
In recent years the new directions were outlined in development of audit. If originally audit concerned only confirmation of the accounting reporting, now, audit started to get into various spheres of economy, and its results began to interest absolutely new groups of users. Auditors started to expand the activity and to offer progressive, innovative services. As a result auditor activity can be divided into three groups: carrying out economic audit, industrial audit and other types of audit.