AUDIT OF FINANCIAL STATEMENTS OF POLITICAL PARTIES Dolgikh Fedor Igorevich, PhD in history, associate professor. <...> Department: Theory and history of state and law chair. <...> E-mail: fdolgih@mfpa.ru Annotation: the article considers the questions connected with concept, purpose, types, contents of the audit of financial statements of political parties, principles of its implementation. <...> Priority is given to the grounds and procedure for the implementation of mandatory audit of financial statements of political parties. <...> The subject of research is the audit of financial statements of political parties. <...> The scientific results can be used in the preparation of textbooks on constitutional law and financial law. <...> The article may be of interest to leaders and staff of political parties, teachers and law students interested in the problems of legal regulation of activities of political parties. <...>