The article outlines how audit firms in Ukraine organize their work to audit financial reports. They appoint a key partner based on criteria like quality, independence, and skills. The firms keep records of any issues found during audits and maintain personal records of clients. They create working documents to support their findings and independence. Specific steps are taken when auditing consolidated financial reports to comply with the law. It's noted that multiple key partners can be appointed for complex audits. The key partner and task team are chosen based on resources needed for the audit. Changing the key partner during an audit could harm the quality of the report, as they play a crucial role in overseeing the process. Firms must follow Ukrainian laws on auditing practices and record any non-compliance they discover.