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The aim of our present study is to present the basic concepts of the audit and to analyze the two main distinctions of audit businesses: the external and the internal audit business. This thesis consists of five chapters. The first chapter presents a historical overview of the audit science from antiquity until today and then an analysis of the notion, content and the main objectives of the audit. Finally, there is a presentation of the types of audits that can occur depending on a classification criterion. The second chapter analyses the concept of external audit and then presents the fundamental principles which should govern the external auditor. Then, there is a reference to the Greek and Greek international standards to be observed in the performance of audit work. Moreover, the responsibility of the Auditor and some incompatibilities-limitations which can not comply with the audit profession are delimited. Finally, the chapter presents the methodology of the external audit. The third chapter presents the concept of internal control and the role of internal auditor within the company. Then, it analyses the fundamental principles that need to be applied by the internal auditor in his work and it describes the basic principles to be followed by an adequate internal control system. Furthermore, it presents the characteristics and responsibilities of the internal audit and the additional internal audit failings. Finally, it describes the main differences between the interior and the internal auditor. The fifth chapter presents the main conclusions of our present study