IMPROVING THE ORGANIZATION, PLANNING, AND METHODOLOGICAL ASPECTS OF THE AUDIT OF BIOLOGICAL ASSETS
DOI:
https://doi.org/10.5281/zenodo.21279620Keywords:
biological assets, audit, audit strategy, audit plan, internal control, control indicators, audit procedures, financial reporting, International Standards on Auditing, agriculture.Abstract
This article examines the improvement of the organization, planning, and methodological
aspects of auditing biological assets in agricultural enterprises based on International Standards on Auditing.
The study applies scientific abstraction, comparative analysis, grouping, and systematic analysis methods.
The forms of the audit strategy and audit plan are substantiated; a system of internal control indicators for
biological assets is proposed, along with a comparative analysis of traditional and improved control systems.
The methodological aspects of auditing animals intended for growing and fattening, a set of audit procedures,
and forms of the auditor’s working papers are developed. The results contribute to enhancing the reliability of
accounting information and financial reporting.
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