Organization and Conducting of Internal Audit in Agricultural Holdings with Accounting of the Industry Specifi cs

Vardanyan S.

doi:doi:10.12737/article_5c88f254ae0019.70585566

Organization and Conducting of Internal Audit in Agricultural Holdings with Accounting of the Industry Specifi cs

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ORGANIZATION AND CONDUCTING OF INTERNAL AUDIT IN AGRICULTURAL HOLDINGS WITH ACCOUNTING OF THE INDUSTRY SPECIFI CS

Journal: AUDITOR Volume 5 № 3 , 2019

Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Vardanyan S. ¹

Author and publication information

Authors:

1. Volgograd State Agricultural University (Department of the Accounting and Audit, Lecturer)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5c88f254ae0019.70585566

Pages:

from 29 to 34

Status:

Published

Received:

13.03.2019

Accepted:

01.04.2019

Published:

01.04.2019

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian

Keywords:

internal audit, transfer pricing, affi liated subjects, related parties, controlled deals, internal control, management, tax optimization, agricultural holding, agriculture.

Abstract and keywords

Abstract (English):
Th is article reveals the relationship of the specifi cs of agriculture and internal audit. Th e features of the functioning of agricultural holdings and it’s infl uence on the organization and conduction of internal audit are considered in this article.

Keywords:
internal audit, transfer pricing, affi liated subjects, related parties, controlled deals, internal control, management, tax optimization, agricultural holding, agriculture.

References

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3. Vardanyan S.A. Vnutrenniy audit v agrarnoy sfere: sostoyanie, problemy i perspektivy razvitiya / S.A. Vardanyan, N.N. Balashova // Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa: Nauka i vysshee professional'noe obrazovanie. - 2015. - № 3 (39). - S. 246-250.

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6. Tokareva E.V., Balashova N.N. Lizing biologicheskih aktivov (biolizing): klassifikacionnye priznaki i uchetno-analiticheskoe obespechenie // Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa. Nauka i vysshee professional'noe obrazovanie. - 2017. - № 2 (46). - S. 289-296.

7. Yagupova E.V., Chernovanova N.V. Formirovanie sistemy uchetno-analiticheskogo dokumentirovaniya v ovcevodcheskih hozyaystvah // Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa. Nauka i vysshee professional'noe obrazovanie. - 2017. - № 2 (46). - S. 297-303.

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