Procedures for conducting an internal audit of current assets at agricultural enterprises

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The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.