In modern conditions change of scientific approaches to studying of audit and understanding of this phenomenon in the Russian Federation is required. Problems of audit disappear in the main stages of its development and emergence. People get lost in diversity estimates of the auditor status in modern society. We believe the institutional approach, including an analysis of institutions and taking in to account the economic and non-economic (social, cultural, historical, etc.) factors is the

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... of the research. Development of audit in Russia is more associated with the study of the audit methodology but the theory of audit requires adequate logical construction. This work does not have an aim to analyze the institutional theories existing in the world. It defines options of their application in the analysis of audit in the Russian Federation. We believe that the audit economy can be studied from positions of methodological individualism or methodological institutionalism. The research problems of the institutional status of audit in the Russian Federation more correspond to the concept of methodological institutionalism.