| Summary: | The objective of the master’s study is to analyse the process of audit, its components and to provide practical its application on the example of certain enterprise. In the present study, there are analysed and systematized theoretical and practical methods of audit its stage performance and risk assessment proposed by different Lithuanian and foreign authors. On the grounds of theoretical material, there was performed financial audit of UAB “Baldų alėja”, there were provided coherently all the stages of the process of audit and the works, performed in these stages. In the study, there are provided models of calculation and evaluation of risk of audit and its significance. As separate example of audit sphere there is analysed an audit of long-termed assets, there is performed analysis of the enterprise’s activities and financial analysis, evaluated the opportunities of succession of the company’s activities, as well as there is provided the conclusion of audit and the report. The results of the present study will be useful to the shareholders of the company and its managers evaluating and understanding the conclusions and the reports of the audit.
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