Specific problem arising in course of audit as an organic part of economic practice in the context of application of theoretical aspects of auditing

The goal of this article is to point out the importance of audit theoretical aspects, and that mostly by the solution of specifics problems of auditing practice. The purpose of the audit is to express the auditor's opinion on the financial statements deals with whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. In our article we fixated on the analysis of the chosen specifics problems of auditing practice and in this case we provided the proposal to solution these problems in accordance with theoretical aspects of auditing.