Revision control of increased share contributions in agricultural consumer cooperatives

Abstract

This article reveals approaches to implementing audit control of the formation of incremental share contributions of members of agricultural consumer cooperatives and their payment. The presented results of the study, contradictions of existing regulatory legislation in the field of distribution of profits by non-profit organizations. The scheme for the formation of a converted share from the profit of an agricultural consumer cooperative is reflected. A model for checking the correctness of the formation of an incremental share in an agricultural consumer cooperative has been constructed, and approaches to checking compliance with the legally established requirements for their payment have been analyzed. Working documents for the auditor-consultant were developed. The recommendations presented in the article can be used in developing rules for conducting audit control procedures in audit unions.