The purpose of the research is to investigate the audit services thoroughly starting from the period that our country has gained independence till today, to suggest possible solutions for solving the current problems and shortcomings.

The methodology of the research includes the comparative analysis and statistical methods in the economic literature regarding the current development and the problems of auditing in the commercial banks of the country.

The results of the research - there have been several suggestions to investigate the professionalism in the audit services in the country. Fixing the auditing problems that commercial banks face in the modern market economy will have positive consequences regarding the development of the private sector as well as the government sector.

The originality and scientific novelty of the research include the comparative analysis of the role of the audit companies in modern commercial banks, identifying the current problems in the modern audit companies, and offering possible solutions to solve these problems.

Keywords: audit, supervision, economic characteristics, audit companies, economic development, commercial banks, market economy.