AUDIT IN THE SYSTEM OF AGRICULTURAL ENTERPRISES OF UKRAINE

Abstract

The article is devoted to topical issues of financial and environmental audit in agricultural enterprises of Ukraine. The analysis is carried out and the main points of necessity of creation of financial and ecological audit and definition of sequence of methods of its functioning in the agricultural enterprises of Ukraine are characterized. The stages with the selection of the main points of functioning of financial and ecological audit, which is relevant at the moment, are offered. Attention is paid to issues of environmental protection and land use. The priority of risks for each stage of production is determined, which will assist in the analysis of the effectiveness of the implemented environmental measures. The article provides a thorough description of current international standards of financial and environmental audit and their comparative analysis. Conclusions on the possibilities of transforming international environmental measures into the domestic legislative and regulatory system have been made. Its influence on the order of environmental management and financial results of agricultural enterprises is considered. The paper examines the practice of foreign countries, which confirms that changing the orientation of socio-economic development will contribute to the introduction of new and improve existing mechanisms of state control in the field of environmental protection, one of which is financial and environmental audit. A comprehensive approach to assessing the environmental function of agricultural enterprises is used, which provides sufficient justification for a number of practical recommendations for improving the existing organizational and economic mechanism of financial and environmental audit. Emphasis is placed on the fact that the functioning of financial and environmental audit in agricultural enterprises is a promising area of environmental policy of Ukraine. Financial and ecological audit is singled out as one of the priority areas of state policy in the field of environmental protection, use of resources and ensuring environmental safety. The obtained results of the research are recommended for implementation in all production formations of agrarian entrepreneurship of Ukraine.