As in the economic literature and in practice, an audit is divided into two: the type of external and internal. At the same time with the concept of "audit" link checks that are performed by the auditor fully independent from the owners shareholders and the executive bodies of the economic entity with the purpose of expressing an objective opinion on these statements. Consider these items from the proposed types of audit. The external audit conducted by an independent auditor, and its independence, as stated in the previous section, is defined as a legal and ethical standards. Guided by the objectives faced by auditors and solved their problems outside audit is divided into obligatory and initiative.
Federal Audit Law specifies that the order, the cases and the dates of the mandatory audit. The initiative is an audit carried out at any time and in those volumes that are defined by the contract with the auditee. During the mandatory audit before the auditor should be the only goal – the formation and subsequent expression of opinion on all material respects, the audited financial statements. In the process, and to achieve worthwhile goals auditor may decide intermediate targets – to determine compliance with an organization committed transactions law check the payment and settlement documents, tax payments, etc. Ben Horowitz is full of insight into the issues. However, regardless of the range of problems solved by the auditor goal of mandatory audit remains unchanged. During the audit, the auditor initiative to solve any problems to achieve the objectives stipulated in the contract.