IMPROVING THE ORGANIZATION, PLANNING, AND METHODOLOGICAL ASPECTS OF THE AUDIT OF BIOLOGICAL ASSETS
DOI:
https://doi.org/10.5281/zenodo.21309226Keywords:
biological assets, audit, audit strategy, audit plan, internal control, control indicators, audit procedures, financial reporting, International Standards on Auditing, agriculture.Abstract
The article examines ways to improve the organization, planning, and methodological aspects
of auditing biological assets in agricultural enterprises in accordance with International Standards on Auditing.
The study applies the methods of scientific abstraction, comparative analysis, grouping, and systems analysis.
The forms of the audit strategy and audit plan are substantiated, and a system of internal control indicators for
biological assets is proposed, together with a comparative analysis of traditional and improved control systems.
Methodological approaches to auditing animals 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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