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Role of auditing in agriculture

Nargiz Hasanova Tofig

nargizaliyeva@inbox.ru

22603 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ audit audit services agriculture finance internal control.

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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Fuad. Rzayev

Ph.D. student of the Azerbaijan Technical University

   

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Akif. Aghbabali

Baku State University

   

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Turana. Mustafayeva

Ph.D. student of Western Caspian University

   

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Lotanna. Emediegwu

Department of Economics, The University of Manchester, UK | Department of Agricultural Economics, University of Ilorin, Nigeria | Department of Economics, Policy and International Business, Manchester Metropolitan University, UK

   

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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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Nijat. Muradov

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

   

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Eldar. Guliyev

Agricultural Economics Research Center

  Ph.D., docent  

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Elbrus. Akbarov

Azerbaijan State University of Economics (UNEC), senior lecturer

   

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Kamala. Sadygova

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

  researcher  

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Aygun. Huseynova

Baku State University

   

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Ramina. Mustafayeva

Azerbaijan State Agrarian University

  Ph.D., docent  

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Huseynaga. Asadov

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

  Ph.D., ass, pr  

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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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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Abrehet. Mehari

Lecturer in Ethiopia Civil Service University, Ethiopia, Addis Ababa; Ph.D. candidate in Azerbaijan State University of Economics