The Law of Ukraine "On Auditing" of 22. 04. 1993 № 3125-XII (Latest edition from 19.01.2007 on the ground 140-16). The Act defines legal principles of audit in Ukraine and aimed at the creation of an independent audit of to protect the interests of users of financial and other economic information [5]. The Law of Ukraine "On Pledge" from 02. 10. 1992 number 2654 - XII (last edition from 20.06.2007 on the ground 997-16). This law regulates the relationship between the bank (creditor) and the client (borrower) and it is their relationship with some property pledged to secure loan [9]. The Law of Ukraine "On Securing Creditors' Claims and Registration of Encumbrances "18. 11. 2003 N 1255-IV (latest edition from 29.01.2006 to