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Role of auditing in agriculture

Nargiz Hasanova Tofig

nargizaliyeva@inbox.ru

39847 ­ ­ 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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Chilenay. Abishova

Ph.D. student of the Agricultural Economics Research Center

   

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Faig. Huseynov

Azerbaijan State University of Economics (UNEC)

   

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Rashad. Ahmadov

Education Center of Tax Ministry of Azerbaijan Republic

   

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Maharram. Huseynov

Azerbaijan State Agricultural University

  prof, dr  

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Nijat. Muradov

Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan

   

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Yusif. Akhundov

Ph.D. student of the Agricultural Research Center

   

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Ulker. Mammadova

Ph.D. student of the Azerbaijan Cooperation University

   

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Sadi. Ismayilov

Assistant director of Beylagan RASIC

  Doctor of Philosophy in Economics  

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Said. Mustafayev

Ph.D. student of the Agricultural Research Center

   

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Hamza. Khalilov

Agricultural Economics Research Center, Advisor to the director

  prof, dr  

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Jalal. Safarov

Ph.D. student of the Agricultural Research Center

   

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Eljan. Abbasov

Ph.D. student of Azerbaijan State Agrarian University