Subject The development of the system of counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism also affects audit activities exercising independent control over organizations that fall under the Federal Law "On Counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism" of August 07, 2001 № 115-FZ. Objectives The objectives of the study are to describe the background of the legal basis for counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism in the Russian Federation, and to analyze the algorithm of counteraction measures in the activity of audit firms and auditors. The main task of the paper is to develop practical recommendations for auditing. Methods I used the methods of comparison, synthesis and analysis to consider the existing laws and regulations on counteracting legalization of proceeds of crime and terrorist financing, and the enforcement procedure. Results I substantiated the need to introduce requirements related to compliance with the laws on combating legalization (laundering) of proceeds of crime and terrorism financing into the bylaws of an audit organization (internal standards); to organize training of auditors in the form of ad hoc briefing; to design necessary audit procedures to comply with the requirements of the system of combating legalization (laundering) of proceeds of crime and terrorism financing, both at the planning stage of the audit and when substantive procedures are performed. Conclusions I conclude that the auditor should consider the transfer of information, which is based on audit results, to the Federal Service for Financial Monitoring.
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