In order to fulfill the duties arising from the decrees and orders signed by Ilham Aliyev, President of the Republic of Azerbaijan to increase the role of audit in economic development, the improvement of the state regulation of audit service and its normative legal base, studying the current situation of audit services in the country, analyzing the processes going on in this field, identifying problems and prepare comprehensive measures on the development of audit services, economic reforms in the country, the development of entrepreneurship encourages the provision of audit service organization with modern requirements and scientifically-practical justification of its development directions. In this regard, it is especially important to investigate the audit as an independent field, to study its problems and to identify the directions for development. The implementation of measures in accordance with section 1st “Facilitating Access to Information” of "National Action Plan on Open Government Initiative for the years 2012-2015" and section 13th section “Improvement of Audit Service” of “National Action Plan on Fighting Corruption for the years 2012-2015" approved by Presidential Decree No. 2421 of September 5, 2012, enhances the actuality of topic.
The purpose of the work is to analyze and assess the level of organization and modern development of audit services in Azerbaijan, to conduct research on actual development problems of service and to make proposals in this direction.
