Features of auditing on agricultural enterprises

Abstract

Aim: The work is devoted to the study of the peculiarities of conducting an audit at enterprises specializing in the production of agricultural products, its necessity and significance. The main problems of audit of agricultural enterprises, organization and methodology of its carrying out are considered. The specificity of agricultural production is investigated, which requires a separate approach to the organization of the audit. Methodology: The methodological principles of the study of the audit process of agrarian enterprises are based on the use of the dialectical method, namely inductive reception and study of works of Ukrainian, international and foreign scientists. Results and practical significance: the essence and the concept of "audit" are generalized. The peculiarities of carrying out of the audit on agricultural enterprises of private ownership are investigated. The main ways of improving the efficiency of auditing at agricultural enterprises are determined. The peculiarities of functioning of agricultural enterprises, which have a significant influence on the organization of audit, are established. The sequence of conducting of audit procedures and actions for generalization of the conducted audit activity and formulation of the auditor's report was investigated.