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In the article the necessity of receiving of high-quality information about the income of a subject who manages different groups of users for the acceptance of administrative decisions is considered. It is set that the audit of reflection of income indexes in accounting will allow information users to get a confidence in her authenticity. The improvement of audit income methodology will contribute in the efficiency rise during the verification with the aim of offering an independent opinion of an accountant. A conceptual model is worked out with the purpose, which represents key moments of audit of income authenticity in the different forms of accounting: the retained earnings in Balance, forming of net income in Report on financial results, rightness’s of his taxation in the Tax return and legality of the use in Report on a property asset. The indicated model serves as basis for development of the detailed program of audit of income. In the program concrete tasks are determined on all stages of verification, for which the list of methods and accountant’s procedures are selected. Moreover, information sources are selected for research of a problem and working documents. Such program must become the detailed organizationally-methodical instruction for every performer with definitions of tasks implementation. Greater part of enterprise’s income is formed from the main activity, as a difference between a net profit from realization and realized unit cost. Therefore, it is possible to set authenticity of forming of result of accountant’s basic activity after confirmation of terms of confession of profits and charges, rightness of their forming, reflection in the system of account and reports. During the test of correctness of income tax calculation, an accountant studies the object and rate of taxation, especially paying attention to enterprise’s activity terms that allow applying favorable tax treatments. The size of income depends on optimization of the tax loading that is the subject of the business entity’s personal interest. During the verification of profit-using operations constituent documents and annual protocols of founders’ gatherings are investigated in detail that allows learning the sanctioned directions of the enterprise’s income using, check exactness of the realizable withholdings and rightness of the done book-keeping records. At the same time, it is important to pay attention not only to quantitative indexes, but also to analyze quality of income, since this information will be useful for decision making of all groups of the interested users.

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