The purpose of the study is to systematically review, generalize and scientifically substantiate the ways to further improve the audit of capital in commercial enterprises in accordance with modern requirements for the purpose of making optimal management decisions, theoretical and practical problems of capital audit in the digital economy. The methodology of the study is a systematic approach, analytical method, comparative method, synthesis method and generalization of theoretical views. The applied significance of the study is that it can be used to solve global problems related to the methodology of capital audit in commercial enterprises in the digital economy and its organization. Results of the study- On the basis of the study, proposals and recommendations were developed to improve the audit of capital use in commercial enterprises in the context of the rapid development of digital technologies and global economic relations. Originality and scientific novelty of the research - Using the scientific works of various scientists and existing laws, important mechanisms based on existing problems related to the methodology of capital audit in commercial enterprises in the conditions of sustainable social development in the regions of the Republic of Azerbaijan have been identified and methodological methods have been provided for them.