In the article the conceptual principles of audit of the system of management accounting at domestic dairy processing enterprises are investigated. The author's definition of the audit of management accounting is presented, the issues related to its regulation are considered, it is indicated that the presentation of the scope of the control activity is an integral part of the internal control system of the enterprise, which allows to diagnose the state of this accounting system, to study the

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... pleteness of management information, its quality, the efficiency of providing information. It is noted that this sphere of control activity requires the introduction of milk processing enterprises, since it is the audit that allows to determine the quality of the system of management accounting, to find out its conformity with the scale and specificity of the activity of a particular enterprise.