The need for revision at the same time made its objectives and procedures of work. Development of industrial production, the need for greater involvement of managers and shareholders moving away from direct participation in enterprise, has created an environment in which the auditor’s report becomes the owner’s view,the view of large and small shareholders, government, management and other employees and the public, at work and business companies. Notes to the annual reports, balance sheet, income statement, cash flows, capital movements, statistical annex, or other reports provided by law, represent a general image of business enterprises and their auditors, who perform their duties professionally, you need to pay attention to the annual report,as well. The notes to the annual reports of the auditor may have a brief business summary and his opinion based on that.