Mazur V. Audit of Financial Results from Agricultural Activity

The thesis is devoted to the development of theoretical positions, methodological approaches and practical recommendations for improving the audit process of financial results from agricultural activity. In this thesis the economic substance of financial results from agricultural activity is defined, based on the principles of the accounting institutional theory. Methodological principles of recording of the financial results from agricultural activity in accounting and reporting are specified. The essence of the audit of financial results from agricultural activity and its role in ensuring the reliability of financial information are disclosed. Methodical principles of the audit of financial results from agricultural activity are improved. In this thesis the recommendations to determine the level of materiality and audit risk are justified that taking into account the interrelated factors influencing. The recommendations for improving organizational aspects of the computer environment formation of the audit of financial results from agricultural activity are designed. The methodical approaches to improve the audit database are proposed on the basis of additional second rank subaccounts and analysis methods of financial results.