ОПТИМІЗАЦІЯ АУДИТОРСЬКИХ МЕХАНІЗМІВ У ТВАРИННИЦЬКІЙ ГАЛУЗІ

Abstract

The activity of enterprises in the field of livestock industry differs from other presence of various natural factors, the impact of which must be taken into account during the accounting process. In the process of their functioning they carry out economic operations, most of which are connected with the reflection of biological assets. For each enterprise they are unique accounting objects, and the efficiency of their use and management depends on the volume of animal products, results of activity, level of capital use. The process of accounting and audit of the availability and movement of such assets is rather complicated, because they are constantly changing, have an exceptional character, acquire age-old maturity, etc. Lack of effective experience in livestock industry audit, the lack of a normative base for carrying out audit activities in the field of livestock industry, the low level of audit activity in this sphere is a prerequisite for the introduction of rational auditing mechanisms in the livestock industry. The complexity and non-transparent approaches to the accounting registers of economic operations in the livestock industry determine the difficulty of carrying out audit in the livestock industry. Today, the problem of consolidation of efforts of specialists in the livestock industry, accountants and auditors in the direction of effective auditing in this sphere needs to be solved. During the analysis of scientific researches we have come to a conclusion, that the main emphasis is placed on revealing in the course of audit of economic entities in the sphere of livestock industry possible violations in the accounting of biological assets, carrying out of economic operations, display of movement and replenishment of biological assets, but little attention is paid to developing universal methods and mechanisms of organization of effective audit in the livestock industry. That is why our research has set a goal to theoretically justify the methodology of optimization of auditing mechanisms in the livestock industry. Carrying out of audit at the enterprises of livestock industry is not only a way of thorough anaysis and evaluation of their activity, identification of shortcomings, but also a means of creating image positions of the business entity on the market. We propose to follow the principles of professional approach, objectivity, to organize the audit procedure according to certain stages. It is advisable to take into account the substantiation of the accounting of biological assets when carrying out an audit in cattle breeding, their value statements, movements of biological assets within different technological groups, harmonization of data, received in the course of inventory, and information on zoning accounting, expert opinion of experts working in the livestock industry.