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Crop Production Cost Accounting Audit

In modern conditions of the agricultural industry, the plant growing industry comes to the fore. The main task of any enterprise is to control the level of costs. The role of accounting as the main provider of information and control is increasing. Methodological issues of cost auditing have been studied for a long time, because this segment is key in accounting in the agricultural industry. However, the existing methods do not reflect the specifics of the agricultural sector, which may adversely affect audit results. The authors developed a method for auditing crop production costs using the in-house audit standard "Documenting crop production cost auditing", which improves the quality of audits, reduces auditing time and labor intensity. The research subject is methodological and organizational aspects of the crop production audit. The authors developed templates for the auditing documents that can be used to collect information and prepare audit evidence in order to form an opinion on the reliability of cost accounting. The method can be used by audit firms and higher and secondary educational institutions.