Abstract: Modern economic conditions of the post are audited by high auditors in terms of expected quality audit work. On a reliable basis financial statements are based on the whole system of financial markets what means that an independent and competent opinion on financial reports has a lot of information value. On the other side, opinion in which should be expressed is for all auditors its not as companies are globalizing; they expand their scope and types of activities, process. It should be borne in mind that the auditors are continuously imposed price and time pressures with limited resources as effective implemented the verification procedure and expressed its opinion.