The development of the methodical approach to the auditing of agricultural land leasing
DOI:
https://doi.org/10.15587/2312-8372.2016.66115Keywords:
auditing, audit methodology, lease land, land, auditor’s working papersAbstract
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.
References
- In: Petryk, O. A. (2015). Audyt. Kyiv: KNEU, 504.
- Davydov, H. M. et al; In: Davydov, H. M., Kuzhelniy, M. V. (2009). Audyt. Kyiv: Znannia, 495.
- Dorosh, N. I. (2011). Vyznachennia predmeta ta obiektiv vydiv audytu. Visnyk Kyivskoho natsionalnoho universytetu im. T. Shevchenka, 130, 15–17.
- Usach, B. F., Dushko, Z. O., Kolos, M. M. (2006). Orhanizatsiia i metodyka audytu. Kyiv: Znannia, 295.
- Petryk, O. A., Savchenko, V. Ya., Sviderskyi, D. Ye. (2008). Orhanizatsiia ta metodyka audytu pidpryiemnytskoi diialnosti. Ed. 2. Kyiv: KNEU, 472.
- Ohiichuk, M. F., Novikov, I. T., Rahulina, I. I. (2012). Audyt: orhanizatsiia i metodyka. Ed. 2. Kyiv: Alerta, 664.
- Utenkova, K. O. (2011). Audyt. Kyiv: Alerta, 408.
- Klimov, A., Mironova, O., Pantelieiev, V., Utenkova, K.; In: Lisina, V. (2010). Praktychnyi audyt: anfas ta profil. Kharkiv: Faktor, 720.
- Whittington, R. (2007). Principles of Auditing and Other Assurance Services. McGraw-Hill/Irwin, 832.
- Kerr, D. (2011). Integrated Audit Practice Case. Armond Dalton Publishers Inc, 130.
- Knapp, M. (2012). Contemporary Auditing. Cengage Learning, 592.
- Johnstone, К., Gramling, А., Rittenberg, L. (2013). Auditing: A Risk Based-Approach to Conducting a Quality Audit. Cengage Learning, 1056.
- Leung, P. (2015). Modern Auditing and Assurance Services. Wiley, 856.
- Spencer Pickett, K., Pickett, J. (2005). Auditing for Managers: The Ultimate Risk Management Tool. Wiley, 368.
- Zhuk, V. M. (2012). Priorytetnist oblikovo-finansovoi skladovoi u zaluchenni zemel silskohospodarskoho pryznachennia do ekonomichnoho oborotu. Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Seriia: Ekonomichni nauky, 56, 37–47.
- Pravdiuk, N. L., Ishchenko, Ya. P. (2012). Osoblyvosti zemel silskohospodarskoho pryznachennia yak obiekta bukhhalterskoho obliku. Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Seriia: Ekonomichni nauky, 56, 211-217.
- Yeremenko, D. V. (2008). Audyt ahropromyslovykh pidpryiemstv: metodolohiia ta orhanizatsiia. Kyiv: NSC «Institute of Agrarian Economics», 20.
- Bohach, L. V. (2013). Do pytannia obliku orendy zemel silskohospodarskoho pryznachennia. Naukovyi visnyk Natsionalnoho universytetu bioresursiv i pryrodokorystuvannia Ukrainy. Ser.: Ekonomika, ahrarnyi menedzhment, biznes, 181, 13–17.
- Bratchuk, L. M. (2009). Pytannia obliku orendovanykh obiektiv u silskohospodarskykh pidpryiemstvakh. Ekonomika APK, 8, 96-100.
- Yarmoliuk, O. F. (2014). Audyt v systemi upravlinnia zemliamy silskohospodarskoho pryznachennia. Naukovi chytannia, 3, 84–87.
- Voronovska, O. V. (2010). Peredumovy audytu zemel silskohospodarskoho pryznachennia. Ekonomichnyi analiz, 6, 396–399.
- Krupenko, A. O., Kucherkova, C. O. (2013). Problemy obliku operatsii z orendy zemelnykh dilianok. Ekonomichni nauky. Seriia «Oblik i finansy», 10 (37), 395–400.
- Pro zatverdzhennia Polozhennia (standart) bukhhalterskoho obliku 14 «Orenda». Order of the Ministry of Finance of Ukraine from 28.07.2000 № 181. Available: http://zakon5.rada.gov.ua/laws/show/z0487-00
- Mizhnarodnyi standart bukhhalterskoho obliku 17 «Orenda». International Document from 01.01.2012. Available: http://zakon3.rada.gov.ua/laws/show/929_018
- Pro orendu zemli. Law of Ukraine from 06.10.1998 № 161-XIV (as amended as from 20.12.2015). Available: http://zakon3.rada.gov.ua/laws/show/161-14
- Land Code of Ukraine. Law of Ukraine from 25.10.2001 № 2768-III (as amended as from 03.01.2016). Available: http://zakon2.rada.gov.ua/laws/show/2768-14.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Світлана Анатоліївна Бурлан, Наталя Володимирівна Каткова, Олена Анатоліївна Матушевська
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.