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Role of auditing in agriculture

Nargiz Hasanova Tofig

nargizaliyeva@inbox.ru

40508 ­ ­ 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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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Idris. Hojatov

Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology

  junior researcher  

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Ulker. Mammadova

Ph.D. student of the Azerbaijan Cooperation University

   

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. Shahla

Baku State University

   

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Khayala. Guliyeva

Ph.D. student of the Agricultural Research Center

   

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Shovkat. Yusufova

Azerbaijan Cooperation University

  Ph.D., docent  

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Turan. Hajiyeva

Specialist of the Agricultural Research Center

   

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Samir. Akhmedov

Ph.D. student of the Agricultural Economics Research Center

   

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Aygun. Huseynova

Baku State University

   

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Rovshan. Guliyev

Azerbaijan State Economic University (UNEC)

  prof, dr  

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Elay. Zeynalli

Azerbaijan State Agrarian University

   

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Elnur. Alakbarov

Dissertant of the Agricultural Economics Research Center

   

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Фамиль. Рустамов

Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department

  Ph.D., docent  

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University