AUDIT OF FIXED ASSETS OF THE AGRICULTURAL SECTOR: FEATURES, TASKS AND PERSPECTIVE

Abstract

Introduction. From the position of content, the most aware of the availability, condition and use of fixed assets is the accounting service. However, it provides only data related to quantitative and cost parameters. In modern conditions, this is not enough. You must also have data on the efficiency of use of fixed assets. On a small scale, the assignment of responsibilities to the accounting service to monitor the effectiveness of the use of fixed assets will certainly have a definite positive result. Quality control and evaluation in this direction will be ensured only through increased use of specialized organizations (for example, audit firms), as well as the development of the internal audit service. Methods. Empirical methods were used to assess the regulatory and organizational foundations of the audit of fixed assets and ensure its quality in the field of agricultural production in the process of conducting the study. Comparison and analogy are used in the article to substantiate proposals for the development of new types of audit and their tasks. The logical approach is used to build a relationship between accounting systems, auditing and information users. Results. Their relationship with various types of accounting is established on the basis of a comparison of the classification and differentiation of audit types. On this basis, the allocation of an additional three types of audit is proposed: accounting, statistical and operational (tactical). Approaches to their regulation are proposed and users are identified. A study of the queries of various users revealed their queries regarding the efficient use of fixed assets of agricultural enterprises. Therefore, it is advisable to develop an internal audit system. The article substantiates the feasibility of developing this system and the prospects for using modern data processing technologies in it. Discussion. The developed proposals will help to improve the quality of audit of fixed assets due to the development of promising types of it, including internal audit systems. Therefore, it is reasonable to develop this type audit system in agricultural enterprises. An important achievement in this regard will be the creation of software products that allow you to quickly process information and instantly respond to negative impacts on the activities of business entities. Accordingly, work on their creation requires additional research to identify the needs of auditors. Such studies are a promising area for further scientific development.