THE AUDIT METHODOLOGY IN AGRICULTURAL ENTERPRISES

Market transformations in agricultural sector of economy and provision of autonomy to agricultural enterprises in resolving issues of production and economic and financial activities urge the need for new types of economic control. One of its effective and promising varieties in functioning of agricultural production facilities on market is an independent control - audit. The authors note that the main goal of a commercial agricultural enterprise is to maximize profits from its activities at low production costs and products sales (works, services). Therefore, revenues, expenses and financial results represent the main elements of the system of external audit, internal control and management of business entities. The article shows the results of the study of the audit process in agricultural enterprises. Verification of financial statements, accounting of primary documents and other information on the formation of incomes of agricultural enterprises in order to determine the reliability of documentation, its completeness, compliance with applicable law and established standards should be carried out in the structure of agro-industrial complex using audit. Sources of information during the audit of financial results: organizational and administrative certifying materials, primary documentation; registers of analytical and synthetic accounting; reporting: balance sheet, profit and loss statements, changes in equity. The article discusses the organization of audit control, including on a legislative basis in agricultural enterprises.

сельскохозяйственные предприятия, аудитор, аудит, финансовая отчетность, контроль, инвентаризация, аудиторский риск, бухгалтерский баланс, учетная, налоговая политика, ауыл шаруашылығы кәсіпорындары, аудитор, аудит, қаржылық есептілік, бақылау, түгендеу, аудиторлық тәуекел, бухгалтерлік баланс, есеп, салық саясаты, agricultural enterprises, auditor, audit, financial reporting, control, inventory, audit risk, balance sheet, accounting, tax policy

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