The purpose of the research - in the framework of this study, a study and regulatory analysis of the category of “audit secret” is carried out in order to demonstrate the ethical significance of this term in the framework of the theory and practice of audit.

 The methodology of the research - the article used such methods as the analysis method, grouping method, decomposition method, logical approach, systematic approach.

The practical importance of the research - the results of the work are, first of all, of scientific interest from the point of view of determining the place and role of the economic and legal category “audit secret”, as well as identifying possible difficulties in understanding this term as used in the current normative edition.

The results of the research - in the work, the decomposition of the normative definition of the category “audit secret” was carried out, the main problems in understanding this term were identified, as a result of the work, the author's definition of the category studied in the work is proposed.

 The originality and scientific novelty of the research - the approaches used in the work offer a new look at already established terminology and assess the need for changes in regulatory terminology in terms of the degree of updating of the considered term to modern requirements.

Keywords: audit, audit activity, audit services, audit secret, legislative regulation of audit activities, confidentiality of information.