The current state of accounting and internal audit in the agricultural sector of the economy

The article is devoted to the study of issues, regulatory and methodological documents on the maintenance and organization of accounting, peasant (farm) enterprises, and the need to improve the current accounting system is substantiated. Options for accounting in peasant (farm) households are proposed, taking into account industry specifics and the size of production. And also, the necessity of organizing an audit service in the agricultural sector is substantiated. Strengthening the status of an enterprise in the agricultural sector as an independent economic entity in the new conditions requires fundamentally new approaches to monitoring its activities.