With the work "The Court of Audit - Modern trends and developments", a legal and historical deepening is attempted in the powers of the Court of Audit. The process of preventive control of public expenditures and the process of repressive control of public accounts are interpreted. Special emphasis is given to judicial protection before the Court of Audit, with a presentation of the changes that have occurred in its jurisdiction with Law 4700/2020. Also, the relationships of the Court of Audit with the Parliament are presented, the report of the Court of Audit on the accountability - balance sheet of the state, as well as the advisory jurisdiction of the Court of Audit. The work is a valuable tool for legal theory and practice.