Methodology of audit activities of agricultural enterprises

The article describes the main approaches of the audit process of checking data on the activities of enterprises engaged in agricultural activities.The article is devoted to: Disclosed are the nuances that the majority of regulatory acts of audit activity were mainly created on the basis of industrial activity, and did not take into account the specific features of agricultural enterprises. Such audit techniques as process, object-by-case, cyclic, and combined process-object approaches are considered. The author proposed a unified methodology in the article, which makes it possible to choose those approaches that are most suitable for a particular enterprise. The article concludes that the chosen plan of the audit strategy is correct, which makes it possible to increase the efficiency of managerial decisions made by the top management of the enterprise.