The development of the methodical approach to the auditing of agricultural land leasing

Authors

DOI:

https://doi.org/10.15587/2312-8372.2016.66115

Keywords:

auditing, audit methodology, lease land, land, auditor’s working papers

Abstract

The article proves the necessity of auditing of land leasing of agricultural enterprises: synthesize.

The aim, the tasks and the objects of audit of agricultural land leasing are summarized and developed.

The implementation of the recommended methodological approach to auditing allows to get all the necessary and sufficient audit evidence to form auditor's opinion on the legality of leases of land and reliability of the recording and reporting of agricultural enterprises. Based on the peculiarities of agricultural leasing the methods for auditing operations of land leasing are designed. Comparing to the existed approaches it is oriented to making the legal auding of leased land.

To confirm and ensure the validity of the audit report the pack of auditor's working papers is formed, which allows to analyze and summarize the results of the auditing of land leasing transactions. The using of the proposed auditor's working documents provides the necessary level of the audit report validity and the control of all planned procedures on leasing transactions.

Author Biographies

Світлана Анатоліївна Бурлан, Petro Mohyla Black Sea State University, Str. 68-Marine Paratroopers, 10, Mykolaiv, 54003

Candidate of Economic Sciences, Associate Professor, Certified Auditor

Department of Accounting and Auditing

Наталя Володимирівна Каткова, Admiral Makarov National University of Shipbuilding, Str. Heroes of Stalingrad, 9, Mykolaiv, 54025

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Economic Analysis

Олена Анатоліївна Матушевська, Sevastopol State University, Str. Universitetskaya, 33, Sevastopol, 299053, Crimea

Candidate of Economic Sciences

Department of Accounting, Analysis and Audit

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Published

2016-03-29

How to Cite

Бурлан, С. А., Каткова, Н. В., & Матушевська, О. А. (2016). The development of the methodical approach to the auditing of agricultural land leasing. Technology Audit and Production Reserves, 2(6(28), 4–10. https://doi.org/10.15587/2312-8372.2016.66115

Issue

Vol. 2 No. 6(28) (2016): Development of productive forces and regional economy. Economic cybernetics

Section

Development of Productive Forces and Regional Economy: Original Research

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Copyright (c) 2016 Світлана Анатоліївна Бурлан, Наталя Володимирівна Каткова, Олена Анатоліївна Матушевська

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