Анотація: (English) Professional audit is an integral component of sustainable enterprise development. In today’s business environment, where competition grows increasingly intense, companies must adopt effective audit approaches to ensure their long-term stability. A properly structured audit process enables organizations to identify weaknesses, detect potential risks, and implement corrective measures. This improves business efficiency and strengthens competitiveness. The key tasks of developing professional audit involve not only evaluating financial performance, but also analyzing strategic goals, corporate culture, and managerial capacity. This article examines the main approaches to the development of professional audit that contribute to sustainable development under contemporary market conditions. The study of approaches to audit development has considerable practical value across various fields of business and management, especially in the context of sustainable development. The approaches presented integrate sustainability principles into the audit process. This means that auditors increasingly consider social, environmental, and governance factors alongside financial indicators, enabling companies to better manage resources and sustainability-related risks.