There are representatives from all countries at the international service market. This article analyses the peculiarities of the service sector functioning at the globalization stage of the world economy development. The internationalization features of the auditing company's activities leading in the professional business service sector are presented. Peculiarities and perspectives of auditing company's activities in Russia are also shown. It is shown that the growth of the world service export is about 30% during the last 5 years. Europe and Norht America are The regions-leaders in service export and the Asian-Pacific Region is dynamically developing but the specialization of different countries for definite kinds of services is observed. The companies of «big 4» came to market of all countries, where the exigency of professional business services are presented. They are conduct successful business in Russia too.