Marketing audit is specialized management function needed particular attention because it plays the feedback role for effective management. Audit activity is an area of professional interests of audit firms and other practitioners who should be guided by standards on auditing. There are no special standards for marketing audit; therefore it is necessary to determine the types of procedures and situations in which they are used. In this paper audit methodology developed: a classification of audit procedures proposed; their using in the process of marketing audit based on International Standards on Auditing and results of empirical research considered.