Ponomarenko O. Auditor activity in agrarian sector of agro-industrial complex

Object of research: Auditor activity in agrarian sector of agrarian and industrial complex and its components. The purpose of research: Substantiation of theoretical positions; development of recommendations and offers concerning improvement of organizational and methodical aspects of auditor activity in agrarian sector of economy of Ukraine. Methods: The system analysis and synthesis, economic-statistical supervision and generalization, a historical method, an induction and deduction, analogy and comparison. The analysis of numbers of dynamics and relative sizes, methodical receptions of the financial and economic control, questioning, methods of information modelling. Theoretical and practical results: consist in a deepening of theoretical bases and improvement on this basis of the organization and a technique of audit in агарном sector of national economy. Conceptual bases of functioning and development of auditor activity in agrarian sector of national economy are developed. The technique of auditof specific objects of branch of agroindustrial manufacture is offered; ground attitudes on village that will provide users with a trustworthy information about their presence and efficiency and also will allow auditors to order methodical bases of works, to concentrate attention to the proved choice of receptions and rational sequences of performance of procedures. Scientific novelty: conceptual bases of functioning and development of auditor activity in agrarian sector of national economy are developed; the technique of audit of ground attitudes is offered; classification of accompanying works and services in auditor activity is advanced; has got the further development interpretation of economic-legal essence of audit, definitions "audit" and " auditor activity "; the algorithm of carrying out of audit in the environment of electronic data processing according to classification of its methodical receptions is developed. Degree of introduction: Results have practical value for increase of a level of the independent control of market processes and are introduced by Central administrative board of agroindustrial development Poltava RSA and firm " Audit-service " Poltava. Scientific development of the author are accepted to introduction USPO" the Union of auditors of Ukraine " and used in educational process of the Poltava state agrarian academy. Efficiency: Results of researches prove creation of effective system of auditor service агроформирований, that will provide protection of economic interests of proprietors of the ground and property. Sphere, branch of use: subjects of manage different patterns of ownership and industries of economy, subjects of auditor activity.