Eremenko D. Audit at the enterprises agriculture (methodology and organization)

Object of research: audit activity and process of audit service of agro-industrial enterprises. The purpose of research: grounding of theoretical aspects and elaboration of practical recommendation of organization and methodic improvement in agro-industrial enterprises with provision for requirements and conditions of informatization process. Methods: dialectical, induction and deduction, monitoring, ankets, statistical and comparison analysis, syntheses, graphic, modeling, monographic. Theoretical and practical results: consist in elaboration of complex approach to organization of audit quality control system and methodic recommendation in audit of agro-industrial enterprises under condition of information technology development. Scientific novelty: consists in theoretical generalization and new decision of the scientific and applied problems, which concern to organization and methodic of audit in agro-industrial enterprises under condition of information technology development. For the first time itis determinated the organizing approaches for realization of branch direction in organization and regulation of auditing services, grounded complex of actions and propositions for auditing services quality control system improvement, elaborated notion of audit, categorization of its type, improved the methodic of audit. Degree of introduction: the results of thesis are used in audit firms functioning, agricultural enterprises, scientific institution.