The audit of accounting and control of rental land processes at the agricultural enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
Land is the main component of agricultural enterprises. In most cases, businesses do not own their own land, so they either buy the land or rent it. The right to use land has two types: temporary and long-term. The article reflects the features of the internal audit of land. An important component of agricultural activity is land, so the correct accounting is a confirmation of the reliability of accounting data. The stages of the audit of agricultural land plots are reflected. Schematically the rental relationship between the landlord and the tenant. It is reflected that the right to use the intangible asset of the enterprise and the journal of registration of economic transactions with the right to use land plots as part of intangible assets. The model of internal audit of agricultural lands and objects of audit of enterprises is revealed. It is revealed that the checks that are carried out on the initiative of the management is an internal audit. To conduct internal audit, the company may involve specialized firms, audit firms for internal audit, or conduct themselves, but not all enterprises have an audit Department, only large organizations have such departments. Internal audit is carried out at the request of the company's management. The main functions are to assess and improve the internal control system, minimize risks and improve production efficiency. Ensuring a rational audit organization is a complex process, which is determined by a set of unidirectional control actions, requires the development of conceptual provisions (internal position) for the ordering and effectiveness of organizational and methodological components of the audit. Taking this into account, it is advisable to develop an internal audit standard that would regulate the mandatory requirements for planning and conducting internal control over agricultural land and the effectiveness of their use in the activities of the agricultural enterprise.
Authors and Affiliations
Alla Alidzhanivna Balan, Natalia Stepanivna Delik
Keywords
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