%0 Journal Article %T Internal Audit of Consolidated Financial Statements of Agricultural Holdings According to the International Standards for the Professional Practice of Internal Auditing %A Vardanyan, S.A. %K internal audit; consolidated financial statements; internal control; management; International Standards for the Professional Practice of Internal Auditing; agricultural holding; agriculture %J Auditor %D 2021 %N 7 %P 6 %I INFRA-M Academic Publishing LLC.