Gordiyenko M. Audit of financial outcomes of the agricultural enterprises

The object of the research agricultural ooenterprises of Sumy oblast Purpose of the research: the development of scientifically valid recommendations on the improvement of the present mechanism of economic control and a wide introduction of independent internal and external audit of the final results of economic activities of agricultural enterprises in Ukraine's agricultural sector. Research methods: monographic, abstract-logical, economic-mathematical, economic statistical, correlation and regression, factor analysis, as well as the techniques of using tables and graphs for the representation of economic information. Theoretic and practical results: proved the necessaty of establishment and successful functioning of non-government informational and consulting institutions providing services for agricultural enterprises; developed methodological methodological approaches on the issues of metodological approaches on the issues of audit documentation process; found a audit documentation process; fo und a permissible level of the pressure of various factors on audit risk; specified the notion of "audit" and "audit activities". "audit"and "audit activities". Research innovations: determined preconditions for the development of audit Ukraine; developed proposals for the perfection in present legislation; developed and approve an audit risk model, introduced a conceptual model for the functional of audit services. Degree of the research application: the scientific results are utilised in the activities of agricultural enterprises of Sumy oblast and audit companies; the results have also constituted a ground for the development of practical recommendations approved by the Ministry of Agrarian Policy of Ukraine. Efficiency: the research results will promote the efficiency of agricultural producers. The field and branch of utilisation: the Ministry of Agrarian Policy of Ukraine, the Audit chamber of Ukrraine regional (oblast and raion lever) Departaments of Agriculture, agricultural enterprises.