Are there any specific steps to be followed while sending data for audit to auditors?

If the auditor is a BUSY user then send the Data backup files on the email. And If not an BUSY user then provide him a excel filles of data reports on the email.
Please follow the below process of export data and Take a backup of data. 
To backup data
Step 1: Open BUSY and go to the Company Menu.
Step 2: From the Company menu click on Backup Data option
Step 3: Then select the company from then list of company to take the backup.
Step 5: And then Mention the User and Password of the company in the given field.
Step 6: And specify the backup folder path in the given space.
Step 7: After selecting backup location, now you can select financial year according to your requirement. Either all year of a single year.
Step 8: And then click on the Ok button to start the process. 
To Export  Data report files: 
To export the data from BUSY into excel, you can go to the respective report (e.g., Accounts, Inventory, etc.), select the desired data, and use the Export or press ALT+E option to export it in a compatible file format such as Excel, CSV, PDF and Google Sheet then send on email.