The process of selling and generating financial results is the main activity of any enterprise. It is in this cycle that such significant indicators are determined as revenue from sales, cost of goods sold and the final financial result (net profit or net loss), which is composed of the financial result from ordinary activities, as well as other income and expenses. This research reviews the specifics of auditing within corporate business cycles, illustrating the process of auditing sale cycles in order to identify certain phases and steps of the auditor in doing such procedures.