diff --git a/pkg/services/audit/auditor/context.go b/pkg/services/audit/auditor/context.go
new file mode 100644
index 0000000000..3a236199c1
--- /dev/null
+++ b/pkg/services/audit/auditor/context.go
@@ -0,0 +1,80 @@
+package auditor
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/pkg/container"
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit"
+	"github.com/nspcc-dev/neofs-node/pkg/util/logger"
+	"go.uber.org/zap"
+)
+
+// Context represents container data audit execution context.
+type Context struct {
+	ContextPrm
+
+	task *audit.Task
+
+	report *audit.Report
+}
+
+// ContextPrm groups components required to conduct data audit checks.
+type ContextPrm struct {
+	log *logger.Logger
+}
+
+// NewContext creates, initializes and returns Context.
+func NewContext(prm ContextPrm) *Context {
+	return &Context{
+		ContextPrm: prm,
+	}
+}
+
+// SetLogger sets logging component.
+func (p *ContextPrm) SetLogger(l *logger.Logger) {
+	if p != nil {
+		p.log = l
+	}
+}
+
+// WithTask sets container audit parameters.
+func (c *Context) WithTask(t *audit.Task) *Context {
+	if c != nil {
+		c.task = t
+	}
+
+	return c
+}
+
+func (c *Context) containerID() *container.ID {
+	return c.task.ContainerID()
+}
+
+func (c *Context) init() {
+	c.report = audit.NewReport(c.containerID())
+
+	c.log = c.log.With(
+		zap.Stringer("container ID", c.task.ContainerID()),
+	)
+}
+
+func (c *Context) expired() bool {
+	ctx := c.task.AuditContext()
+
+	select {
+	case <-ctx.Done():
+		c.log.Debug("audit context is done",
+			zap.String("error", ctx.Err().Error()),
+		)
+
+		return true
+	default:
+		return false
+	}
+}
+
+func (c *Context) writeReport() {
+	c.log.Debug("writing audit report...")
+
+	if err := c.task.Reporter().WriteReport(c.report); err != nil {
+		c.log.Error("could not write audit report")
+	}
+}
diff --git a/pkg/services/audit/auditor/exec.go b/pkg/services/audit/auditor/exec.go
new file mode 100644
index 0000000000..90d6d76fd9
--- /dev/null
+++ b/pkg/services/audit/auditor/exec.go
@@ -0,0 +1,41 @@
+package auditor
+
+import (
+	"fmt"
+)
+
+// Execute audits container data.
+func (c *Context) Execute() {
+	c.init()
+
+	for _, check := range []struct {
+		name string
+		exec func()
+	}{
+		{name: "PoR", exec: c.executePoR},
+		{name: "PoP", exec: c.executePoP},
+		{name: "PDP", exec: c.executePDP},
+	} {
+		c.log.Debug(fmt.Sprintf("executing %s check...", check.name))
+
+		if c.expired() {
+			break
+		}
+
+		check.exec()
+	}
+
+	c.writeReport()
+}
+
+func (c *Context) executePoR() {
+	// TODO: implement me
+}
+
+func (c *Context) executePoP() {
+	// TODO: implement me
+}
+
+func (c *Context) executePDP() {
+	// TODO: implement me
+}