Market relations in the agricultural sector have required the construction of new methods and forms of governance and the improvement of the national system of financial and economic control. For the successful functioning of agricultural enterprises in a competitive environment, meeting the needs of consumers with economic information of special development acquires
independent financial control (audit).
Agriculture sector
AGRICULTURE
The uniqueness of the audit of agricultural enterprises differs from others by the characteristic set of natural and sectorial factors, which should be taken into account at all stages of the inspection. Therefore, it is necessary to improve the methodology and organization of audit of agricultural enterprises through the allocation of objects, sources of information, methodological techniques that provide a comprehensive study of business transactions in the audit process.
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