The article comprehensively analyzes the problems associated with appointing an audit as an investigative action. The study examines the procedural order of audit appointment, its legal foundations, the content of the audit appointment decree, and issues of its documentation. The paper also analyzes errors and shortcomings made by investigators, interrogators, and courts when appointing audits, and their causes. The article discusses the investigator's preparation process before appointing an audit, audit timeframes, and issues of selecting and engaging auditors. The research puts forward proposals on the need to involve specialists in the audit appointment process, implement a mechanism for appealing audit decisions, clearly define audit deadlines, and improve requirements for documenting audit appointment orders. Additionally, suggestions are made regarding the improvement of the procedural regulations for audit appointments and the expansion of legal guarantees in this process. The research results serve to improve the practice of investigating economic crimes.

Audit, investigative action, audit decree

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