Abstract. This article examines the role and significance of financial results accounting and auditing in enhancing enterprise profitability. Financial results are a key indicator of an enterprise’s economic performance, and their accurate accounting ensures the reliability of financial information for management and stakeholders. The study analyzes how effective accounting of revenues and expenses, along with a well-organized audit system, contributes to improving financial discipline, transparency, and decision-making efficiency. Particular attention is paid to the influence of audit procedures on identifying financial risks, preventing errors, and ensuring compliance with accounting standards. The article concludes that improving financial results accounting and audit mechanisms plays a crucial role in increasing enterprise profitability and sustainable development.