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Role of auditing in agriculture

Nargiz Hasanova Tofig

nargizaliyeva@inbox.ru

33486 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ audit audit services agriculture finance internal control.

 

UOT: 336.67, 338.43

The issues of audit services in the agricultural sector are being addressed in the article. It is indicated that in order to strengthen the status of an independent enterprise in the agricultural sector, new approaches are needed in principle to control its activities. In this direction, there is a need for gradual elimination of ineffective internal control and creation of independent audit services.  

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AUTHORS

 

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Nurangiz. Mikayilova

Doctoral student of the Agricultural Research Center

  Ph.D., docent  

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Fuad. Rzayev

Ph.D. student of the Azerbaijan Technical University

   

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Savalan. Seyfaddinov

Senior researcher at the Scientific Research Institute of Agriculture Ministry of Agriculture of the Republic of Azerbaijan

  Ph.D. in Agrarian Sciences  

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Galib. Hajiyev

Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Akif. Aghbabali

Baku State University

   

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Bagish. Ahmadov

Deputy Director of the Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Turaj. Musayev

Agricultural Economics Research Center, leading specialist

   

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Ruhiyya. Mammadrzayeva

Research Institute of Plant Protection and Technical Plants

   

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Samir. Maharramov

Doctoral student of Azerbaijan Tourism and Management University

   

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Maarif. Yusiphov

Vegetable Research Institute

   

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Gulsum. Badirzade

Ph.D. student of the Azerbaijan Cooperation University

   

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Lala. Jabbarlı

Ph.D. student of the Agricultural Economics Research Center

   

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Rasul. Balayev

Azerbaijan State University of Economics, professor

  prof, dr  

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Islam. Ibrahimov

Baku Business University

  prof, dr  

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Ramil. Aliyev

Ph.D. student of the Agricultural Research Center