One of the most widely used auditor services in check of observance of requirements of the tax legislation is tax audit which can be carried out by auditor firm at voluntary desire of the organizations or individual businessmen. This sort of carrying out checks is carried out only in the preventive purposes for identification at the enterprise of possible violations of tax and accounting discipline which can cause application of penalties at the initiative of tax services. Thus, auditor check allows to eliminate in due time the revealed shortcomings and to prevent undesirable consequences which can arise after completion of the planned inspections which are carried out by tax inspectors. Tax audit is not considered by the legislation as separately taken kind of activity. Respectively, the established procedures on carrying out audit of the taxation does not exist. Therefore the auditor companies, on the basis of practical experience, independently make decisions on an order of the organization and carrying out tax audit. This procedure conditionally can be subdivided into some separate stages. Thorough examination of system of tax assignments used at the enterprise is first of all carried out. Then, detailed check of tax transfers and payments, contributions and collecting for the purpose of identification of the allowed violations is carried out. By its results the developed report with the indication of mistakes is made, and recommendations about their elimination and data of tax risks to a minimum are offered. Carrying out independent audit of the taxation of the organizations allows to be prepared for exit tax checks and most to reduce risks of application of penalties.