The general expression for the differential cross-section describing Auger decay following the ionization of polarized atoms by polarized electrons is obtained in a two-step approximation. In the case of ionization of non-polarized atoms by nonpolarized electrons, the expressions for the parameters of angular distribution of Auger electrons and angular correlations between Auger and escaping electrons are derived as special cases of the general expression. The magnetic dichroism in the angular distribution of Auger electrons as well as in the total cross-section of polarized atoms ionized by non-polarized electrons are also investigated.